PAYE93135 - taxpayer end of year: reviewing liability at year end: residual file

The Residual File holds end of year P14 details that the computer system could not match with a taxpayer record.

If you cannot trace a P14 in the Residual File it may be that the employer has used the wrong National Insurance Number (NINO). You should check e-Services Filestore using the alternative searches, employer reference with either the employee’s date of birth and gender or the employee’s name. If this allows you to trace the P14 you will be able to see the NINO used. Using this NINO you should then be able to find the P14 record in the Residual File and change the NINO to the one that is recorded on the COP record.

The Residual File holds details for CY-1 only, and these are stored in alphabetical order within an employer reference.

Accessing the Residual File

Once the NINO has been amended and the end of year details have been matched with a record the computer will

• Carry out an Initial Review
• Delete the record from the Residual File
• Amend the count of records in the Residual File
• If appropriate, issue a form P46-5(T) to tell the employer of any corrected National Insurance Number

The Residual File at reconstitution

At reconstitution the Residual File records are deleted and a fresh computer file is started for the unmatched details for the new review year.