PAYE93072 - taxpayer end of year: reviewing liability at year end: BR code (Action Guide)

Many open cases arise from the use of either the emergency code, on a week 1 / month 1 basis, or code BR, where the employee has not signed either of statements A or B on form P46 when they start in an employment.

To carry out a review of cases where the reason is BR Code consider steps 1 - 7 below

For details of how to action any of the COP Functions use the [Index of Functions] button on the left of the screen.

1. Check if the reason for the BR code still applies by using ENOTES, and the guidance at PAYE11015
   
   
2. Use eOpen List or e-Services Filestore to trace forms P14 for other employments during the year, or information from the PAYE browser
   
   
3. Complete the employment history for the year using COP Function MR
   
   
4. Review the code for CY and CY+1 using COP Function CD
   
   
5. When a complete employment history is available (ignoring gaps of less than 10 consecutive weeks), review the case in the usual way by following the guidance at PAYE93070
   
   
6. If you are unable to complete the employment history, issue enquiries to the taxpayer about their employment during the year and follow the Action Guide at PAYE93073
   
   
7. If an enquiry has been issued to a taxpayer from an earlier end of year review and no reply has been received after 6 weeks, clear the year ‘Z’ and make a relevant ENOTE using ‘Open case – BR code’ from SEES notes paster

Note: You must not clear a case at the end of the year on the basis of an enquiry issued during the year. You must provide the taxpayer with a chance to respond.