PAYE93073 – taxpayer end of year: reviewing liability at year end: form P92 and BF period (Action Guide)


Form P92 or enquiry letter must be used when you are reviewing open cases and requesting information for a past tax year, when issuing form P92 or the enquiry letter consider steps 1 - 10 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. Review case based on current information and create a working sheet

  • If there is an overpayment go to step 2
  • If there is an underpayment go to step 9
  1. Is form P92 being issued because the only reason for the potential repayment is a gap in employment exceeding 10 consecutive weeks in any one tax year that the P92 is intended to cover?

  • Yes, go to step 3
  • No, go to step 4
  1. Following the issue of P92 when the only reason for the potential repayment is because of a gap in employment exceeding 10 consecutive weeks you must

  • Use COP Function CS to clear the year Z
  • Use ENOTE ‘P92 issued cleared Z’ from SEES Notes paster to record your actions
  • Take no further action unless the P92 is returned, in which case you must clear the case taking into account the information received
  1. Do we have information (other than a gap in employment that suggests a calculation is necessary)?

  • No, action as in step 3
  • Yes, BF for 6 weeks and then go to step 5
  1. Has the P92 been returned by the 6 week BF date?

  • Yes, go to step 6
  • No, go to step 7
  1. Where the P92 has been returned by the BF date you must review the case based on the information now received ensuring that all information requested is followed up

  • If the taxpayer has made an attempt to complete form P92 you can review the case providing any remaining unexplained gap does not exceed 10 consecutive weeks
  • If the remaining gap in employment exceeds 10 consecutive weeks you should issue a further P92
  1. Where the P92 has not been returned by the 6 week BF date

  • If the information held suggests an overpayment go to step 8
  • If the information held suggests an underpayment go to step 9
  1. Where the information held suggests an overpayment take the following action

  • Contact the taxpayer and advise them that a repayment appears to be due, but this can not be made until the information previously requested on form P92 (give date form P92 issued) is supplied
  • Ask again for the information previously requested on form P92
  • Use COP Function CS to clear the case Z
  • Use ENOTE ‘P92 not returned’ from SEES notes paster to record that the year has been cleared Z

Note: If the form P92 (or relevant information) is subsequently returned you must re work the case using the information now provided


  1. Where the information held suggests an underpayment, take the following action

  • Issue underpayment enquiry letter available on Word SEES
  • BF for 6 weeks
  • Use ENOTE ‘Underpayment enquiry letter issued (and dates of enquiry)’ from SEES Notes paster to record that the year is under enquiry
  1. Where the underpayment enquiry letter has not been returned by the 6 week BF date, and the information held still suggests an underpayment

  • Issue a calculation together with a note saying that the calculation is issued in the absence of the information requested on the underpayment enquiry letter (give date letter issued)
  • Use ENOTE ‘Underpayment enquiry letter not returned’ from SEES Notes paster to record that the informal tax calculation has been issued

Note: If the underpayment enquiry letter (or relevant information) is subsequently returned you must re work the case using the information now provided.

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