PAYE93065 - taxpayer end of year: reviewing liability at year end: initial review - subsource records for 2005-06 and earlier
From April 2007, subsource records for 2006-07 onwards will
be ignored at the Initial Review, therefore this section only
applies to subsource records for 2005-06 and earlier years.
The computer system checks each subsource case for the
following
- The record holds the HRS or the DIR signal for the present employment
- The pay from the end of year summary exceeds the higher rate review limit
- The latest code on the record for the last year is a prefix K or D code
- The latest code on the record for the year of review is a code other than 0T, 0T Week 1 / Month1 or BR
- The latest code on the record is 0T, 0T Week 1 / Month 1 or BR and there is
- A potential underpayment for the year of review or an underpayment in the O/P - U/P B/F field, or
- No potential underpayment for the year of review or an underpayment in the O/P - U/P B/F field and the case fails a Week 52 tax table test
- The P231 signal is set
When the computer system checks a code on the record it ignores whether the code has been operated or not. The action that it takes 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 office printer in the sub district produces a P231 printout headed ‘Subsidiary Earnings Year to 5 April (year)’)
- The computer system clears the case ‘T’
