PAYE93078 - taxpayer end of year: reviewing liability at year end: u’payt coded for review year exceeds that brought fwd (Action Guide)

To carry out a review of these cases 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.

This entry appears where the underpayment included in the tax code is more than the amount carried forward, which could then lead to an overpayment.

When working these cases you must

1. Review the liability for the year, taking the underpayment brought forward into account
   
   
2. Repay any amount overpaid that is greater than the tolerance
   
   
3. Update COP Function CS as necessary