PAYE93074 - taxpayer end of year: reviewing liability at year end: no DC details posted - 5/4 empref unchanged (Action Guide)
When reviewing a case that is on the list for the reason No
DC Details Posted - 5/4 Empref unchanged consider steps 1 - 8
below. The guide is presented as follows
| Date of leaving / later period of employment | Steps 1 - 2 |
| No forms P14 posted to COP record for several years | Steps 3 - 6 |
| Job Seekers Allowance (JSAP cases) | Steps 7 - 8 |
For details of how to action any of the COP Functions use the
[Index of Functions] button on the left of the screen.
The reason ‘No DC Details Posted - 5/4 Empref’ is
used where no end of year P14 information has been posted to the
COP record and there has been no change in employment. You should
use the P14 and PAYE browser information available through eOpen
List and e-Services Filestore to trace information for the taxpayer
and consider whether the employment is still live.
If updated pay and tax details are noted on eOpen List or
e-Services Filestore and are traced from the Residual File use
Function DN or HX to re reference and leave the system to
clear.
Date of leaving / later period of employment
- Have you traced P14 for your employer reference (empref) that
shows a date of leaving?
- Yes - Cease your employment and record leaving / tax information
- No - Contact the employer using MS116 for confirmation that the employment continues and to obtain either the P14 information or the P14 leaving details. Use COP Function CS to clear the year Z
- Have you traced P14 for a later period of employment, or do you
have information to suggest that there has been no later
employment?
- Yes - Transfer your record to that empref
- No - Issue P92 enquiry and consider whether the year can be cleared at this point if not, BF for 6 weeks and follow the Action Guide at PAYE93073
No forms P14 posted to COP record for several years
- Where there have been no forms P14 posted to the COP record for
several years you must take positive action to determine whether
the employment is still live at that empref
- For the first year, go to step 4
- For the second consecutive year go to step 5
- For the first year you should
- Ask the employer for the relevant information using MS116 collated by the empref
- Use ENOTE ‘ Open case - No DC details posted 5/4 empref unchanged’ from SEES notes paster to record action taken
- Use COP Function CS to clear the year ‘Z’
- If a reply is subsequently received, you should open the year and update the record to enter pay and tax details
- For the second consecutive year
- You should use P14 and PAYE browser information available through e- Services Filestore to trace information for the taxpayer and to consider if the employment is still live
- Where information is traced at your empref you should use this information to update and review the record
Note: Where you trace form P14 at another employer reference and you are able to determine that these relate to employments earlier than the current one you should use ENOTE ‘ Open case - No DC details 5/4 empref changed’ from SEES notes paster to record details, so that they can be used when reviewing the liability for the year
- Where information is not traced at your empref and there is no other empref you should
- Contact the employer using MS116 for the missing information (where COP ENOTES show that enquiries have already been made to the same employer for one of the years concerned you must only ask the employer for details of those years for which the information is not held)
- Use ENOTE ‘ Open case - No DC details posted 5/4 empref unchanged’ from SEES notes paster to record action taken
- BF for 6 weeks’
- If a response is subsequently received you should update and review the record
- Where no response is received
- If the taxpayer is not a pensioner you should treat the employment at your reference as no longer live and close the employment with 5 April leaving and clear ‘N’ or ‘Z’ in CS
- If the taxpayer is a pensioner you should contact the employer by telephone to establish the true position and update the record according to the information received
- Where information is traced at another empref, go to step 6
- Where you trace form P14 at another empref and you are able to
determine that the employment commenced after your employment, you
should
- Enter the total pay and tax information for the relevant years in COP Function CS Format 2
- Review the liability for the year(s) and clear ‘N’ or ‘Z’ as appropriate
- Send EM41A (marked priority if there is an overpayment) to the office that deals with the most recent employer reference asking them to MA the record and issue an informal tax calculation for the relevant years if appropriate
- Cease your employment using COP Function ML
Note: If information is found on NIRS2 or the PAYE Browser about periods of non-liability or periods of taxable social security benefits which start after your employment you should use ENOTE ‘No DC details non liability/SS benefits’ from SEES notes paster to record the information, so that it can be used to review the liability for the year(s). You should then ML the employment, before reviewing liability in the normal way
Job Seekers Allowance (JSAP cases)
- Where the date of commencement of JSA is less than 12 months
before the end of the tax year concerned you should review the case
by following the guidance at
PAYE93070
- Where the date of commencement of JSA is more than 12 months
before the end of the tax year concerned you should
- Use COP Function ML to close the employment using LEFT (year) as the date of leaving
- Review the liability for the year in which JSA commenced, clearing / repaying as necessary
- Use ENOTE ‘Open case - No DC details posted (JSA) from SEES notes paster to record action taken
- Clear any later complete tax years ‘N’ using COP Function CS and
- Check and amend if necessary the signals / other inhibitions on the record to ensure that there is nothing to prevent removal of the record at reconstitution (further instructions on reconstitution can be found at PAYE100025)
