PAYE93060 - taxpayer end of year: reviewing liability at year end: initial review - GCD main source records
From April 2007 subsource records for 2006-07 will be ignored
at the Initial Review, therefore this guidance applies to all
records and all years. For further information on subsource records
and the Initial Review please see
PAYE93065.
The computer system checks each GCD main source case for the
following facts
- The HRS signal is set, the record was set up in a previous year and the latest code on the record for the year of review is 0T or 0T Week 1/Month 1
- The HRS signal is set and the record was set up in the current year
- The latest code for the year of review is BR or has a prefix D
- The code on the record for the year of review is a cumulative or the code is Week 1/Month 1 and there is
- A difference in tax according to the Week 52 Tax Table Test
And
- The actual tax paid plus any potential underpayment exceeds the tolerances
- No tax is shown on the end of year document and the record has the SUB signal set
Although you may not have told the employer to use the latest code on the record for the year, this does not affect the check carried out by the system. The action taken by the system depends upon whether the case appears on the above list.
- If none of the facts apply it will clear the case ‘N’ or ‘Z’
- If any of the facts apply the system leaves the case open for review
