PAYE93143 - taxpayer end of year: reviewing liability at year end: residual file lists - is the employment still current? (Action Guide)
When working a Residual File List consider steps 1 - 5 below.
The guide is presented as follows
| Employment is still current | Steps 1 - 2 |
| Employment is no longer current | Steps 3 - 5 |
For details of how to action any of the COP Functions use the
[Index of Functions] button on the left of the screen.
Employment is still current
- Is the employment still current?
- Yes - Go to step 2
- No - Go to step 3
- Where the employment is still current you must take the following action
- Use COP Function MS to set up a COP record, if one does not already exist, or where the existing record is not a live source
- If necessary, contact the taxpayer or the employer 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
- Use COP Function MR to update the employment history as appropriate
Employment is no longer current
- Is this an SA case?
- Yes - Go to step 4
- No - Go to step 5
- Where this is an SA case you must
- Advise the SA section of the pay and tax details and that the employment has ceased (SA section will then follow up through the return / enquiry channel)
- Use COP Function MR to update the employment history as appropriate
- Use COP Function ML to close the employment record with leaving details
- Where this is a non SA case you must
- Correctly update the record and enter the date of leaving using COP Function ML
- If necessary, contact the taxpayer or employer to establish the current position and correctly review earlier years
- Use TBS Function FIND TAXPAYER to ensure that a duplicate record for the NINO is not created
- Update the employment history as appropriate using COP Function MR
