PAYE93105 - taxpayer end of year: reviewing liability at year end: open case reason - no DC details posted (SUB records) for 2005-06 and earlier

There is no facility within COP Function CS Format 2 to store pay and tax details for years earlier than the year in which the record was set up. Full use should be made of the P14 information available through eOpen List and e-Services Filestore, and cases reviewed / cleared accordingly. You should use ENOTE ‘Open case - No DC details posted (SUB records)’ from SEES notes paster to note the relevant P14 information when working these cases.

If the SUB record is a directorship, the year should be cleared ‘T’, as the liability will be reviewed in accordance with SA provisions. A Wider Access Mailbox (WAM) should be issued to the GCD to notify them of the action taken and the relevant P14 details.

Where there is a SUB record and no DC details have been posted for a number of years, and there are no details held on PAYE Browser or e Services Filestore you should

• Update the taxpayer record with nil tax and pay, and
• Enter a date of leaving of 5 April (CY-1) using COP Function ML