PAYE93077 - taxpayer end of year: reviewing liability at year end: reviewing cases with benefits in the code (Action Guide)
When reviewing cases that have benefits in the code consider
steps 1 -3 below.
For details of how to action any of the COP Functions use the
[Index of Functions] button on the left of the screen.
- Are benefits included in the code?
- No - Review liability as normal
- Yes - Go to step 2
- Where benefits are included in the code, do you have P11D or P11D information?
- Yes - Review liability using the figures from P11D /P11D information
- No - Go to step 3
- Where the P11D information is outstanding follow step 2 onwards of the Action Guide at PAYE91020. You must not issue a tax calculation until you have the P11D information
