PAYE93075 - taxpayer end of year: reviewing liability at year end: no DC details posted; no 5/4 employment (Action Guide)

To carry out a review of these cases consider steps 1 - 4 below

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, No 5/4 Employment’ is used where no end of year pay and tax information has been posted to the COP record and there is no live 5 April employment.

1. You should use the P14 and PAYE browser information available through e- Services Filestore to try to trace further employments or information to indicate that there has been no further employment
   
   
2. Where a P14 for a later employment is traced, use COP Function MA to transfer the COP record to the employer reference for the most recent employment
   
   
3. Where forms P14 relating to periods of employment that are earlier than the current employer reference only are traced, you should use that information to review the liability for the relevant years and the record should remain at the current employer reference
   
   
4. Where there are gaps in employment of longer than 10 consecutive weeks in any one tax year, then form P92 should be issued. Note: Forms P91 will have been centrally issued in certain cases and an ENOTE will have been made to reflect this