PAYE93100 - taxpayer end of year: reviewing liability at year end: open case reason - no code on TR

The review carried out by the computer system compares tax paid with tax due, by using the last tax code issued and the last known pay. If a code has not been issued, perhaps because the record was set up after the end of the tax year, this review will not be able to take place and the case will appear on open lists for review.

Normally the code for the following year is shown, so based on the allowances and so on shown for the later year, you should look at the liability for the year of review and decide whether the correct tax has been paid. Clear the year ‘N’ or ‘Z’ using COP Function CS.