PAYE93140 - taxpayer end of year: reviewing liability at year end: residual file lists

Residual File Lists are produced annually in March and supply a list of cases remaining in the office Residual File where the pay was £20,000 or more. The lists were introduced to provide offices with the opportunity to review the entries and consider why the P14 details had not been matched to a taxpayer record.

You need only review cases where the pay is £30000 or more.

Reviewing the entries

If you discover that the information that is provided on the employer’s end of year return is wrong, you should refer to PAYE40035.

Tracing the taxpayer

You should follow the tracing procedures as set out at PAYE102000 onwards. If there is no trace of a record then you should follow up in the usual way, using forms P14 to obtain as much information as possible, before requesting details from the employer.

NT codes

All cases on the list that show an NT code should be reviewed to ensure that NT coding is appropriate.