PAYE93142 - taxpayer end of year: reviewing liability at year end: residual file lists - do we have a record for the taxpayer? (Action Guide)
When working a Residual File list consider steps 1 - 11
below. The guide is presented as follows
| No taxpayer record held | Steps 1 - 3 |
| Non SA COP record held | Steps 4 - 6 |
| SA COP record held | Steps 7 - 10 |
| SA only record held | Step 11 |
For details of how to action any of the COP Functions use the
[Index of Functions] button on the left of the screen.
No taxpayer record held
- After taking all the necessary action as set out at
PAYE102000 onwards, do we have a PAYE
record for the taxpayer?
- No - Go to step 2
- Yes - Go to step 3
- Set up a COP record (see
PAYE102010), and
- Consider whether the employment is still current
- Contact the taxpayer or employer, if necessary, to establish the current position and correctly review earlier years
- Use TBS Function FIND TAXPAYER’ to ensure that a duplicate COP record for the NINO is not created
- Go to step 3
- Is the COP record held a non SA record (that is, there is no
corresponding live SA record for the taxpayer and the SA signal is
not present)?
- Yes - Go to step 4
- No - Go to step 7
Non SA COP record held
- Is the non SA COP record held in the office at this reference?
- Yes - Go to step 5
- No - Go to step 6
- If the non SA COP record is held in the office at this
reference you should
- Post pay and tax information using COP Function CS Format 2
- Review to clear
- If the year can be cleared ‘Z’, use E-NOTE ‘Residual file - taxpayer record’ from SEES notes paster to show this and clear the year ‘Z’ using COP Function CS
- Review to identify the reason the P14 has not posted to the COP record, and correct wherever possible
- If the non SA COP record is held either in the office at
another reference or in a different office you should
- Determine which is the latest main source employment and transfer if necessary
- Set up a SUB record using COP Function MS, if appropriate
- Clear the year ‘N’ or ‘Z’ wherever possible using COP Function CS
SA COP record held
- Is the record held an SA COP record?
- Yes - Go to step 8
- No - Go to step 11
- Is the SA COP record held in the office at this reference?
- Yes - Go to step 9
- No - Go to step 10
- If the SA COP record is held in the office at this reference,
you should
- Post pay and tax details in Format 2 of COP Function CS and clear the year SA (If the year has already been cleared ‘SA’ take no further action)
- Review to identify the reason the P14 has not posted to the COP record
- Correct wherever possible
- If the SA COP record is held in either the office at another
COP reference or at a different office you should
- Determine which is the latest main source employment and transfer if necessary
- Set up a SUB record, if appropriate and the employment is continuing, using COP Function MS
- Clear the year for your record ‘N’ or ‘Z’ wherever possible using COP Function CS
SA only record held
- If the record held is SA only you should
- Notify the office that holds the SA record of the pay and tax details
- Consider whether the employment is still current and if a COP record is now required
- Set up a COP record if this is required, see PAYE102010
