PAYE94021 - Reconcile individual: in-year reconciliation: special circumstances (Action Guide)

Where any of the following circumstances apply to a claim, an Assistant Officer should consider steps 1 - 28 as appropriate. The guide is presented as follows

Statutory Maternity Pay received Steps 1 - 18
Entry into business Steps 19 - 20
Individual is in prison Steps 21 - 26
Individual has died Steps 27 - 28

Statutory Maternity Pay received

 

Take the following action for the year in which the employment ceased
1. Follow PAYE91036 and then go to step 2
2. Calculate any balance of unused allowances for the current year
 
  • If there is no balance of allowances go to step 3
 
  • Write to the individual to advise them why the repayment can not be made now. Ask them to resubmit their claim once the Statutory Maternity Pay (SMP) has ceased and to include details of the SMP received
 
  • Make a note in Contact History with details of the action taken
 
  • Make a note in Contact History with details of where the claim papers are held
3. Once the customer resubmits their claim, write to the employer requesting details of the Statutory Maternity Pay up to that date and the tax deducted
4. Create a manual BF item for 6 weeks
 
  • Make a note in Contact History with details of the action taken
 
  • Make a note in Contact History with details of where the claim papers are held
5. If the details are provided by the employer
 
  • Prepare a pro-forma form P45
 
  • Input the P45 figures using the Batch Processing role
 
  • Work item 130 will be created after the overnight process has run
6. If the details are not received send the employer a reminder and go back to step 4 
 

Take the following action for the year following the year in which employment ceased
7. Review the papers and Contact History Notes to determine if the individual will receive Statutory Maternity Pay during this year
8. If the individual will not receive Statutory Maternity Pay for this year, no further action is required
9. If the individual will receive Statutory Maternity Pay for this year, create a manual BF work item to the date that the Statutory Maternity Pay is likely to cease
10. Once the BF work item is ready for review write to the individual, asking them to reply in writing and tell you whether
 
  • They are claiming or intending to claim Jobseeker’s Allowance or Incapacity Benefit
     
    And
 
  • Whether they intend to take up further employment (including part-time, casual or self-employment) before 6 April next
11. Create a manual BF work item for 6 weeks
 
  • Make a note in Contact History with details of the action taken
 
  • Make a note in Contact History with details of where the claim papers are held
12. If the individual has not replied go back to step 10 and re-issue an enquiry
13. If the individual replies yes to either question at step 10
 
  • Set the Inhibit Automatic Reconciliation signal on the Reconciliation Summary screen
 
  • Write to the individual to advise them why the repayment can not be made now
 
  • Make a note in Contact History with the details of the action taken
 
  • Make a note in Contact History with the details of where the claim papers are held
14. If the individual replies no to both questions at step 10
 
  • Write to the employer and request the amount of Statutory Maternity Pay and tax deducted since 5 April
15. Create a manual BF work item for 6 weeks
 
  • Make a note in Contact History with the details of the action taken
 
  • Make a note in Contact History with the details of where the claim papers are held
16. If the details are provided by the employer
 
  • Make a note in Contact History. Use note ‘In-year cessation repayment SMP received’ from the SEES notes paster to record the employer’s reply
 
17. If the employer has not replied
 
  • Send the employer a reminder
 
  • Go back to step 15
18. If neither the individual or the employer replies
 
  • Write to the individual to advise them the repayment can not be made without the outstanding information
 
  • Make a note in Contact History with the details of the action taken
 
  • Make a note in Contact History with the details of where the claim papers are held

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Entry into business

  Where an individual
 
  • Ceases employment and informs you that he has started or is already in business
     
    And
 
  • Is unlikely to take up further employment before 6 April next
19. Follow the action guide at PAYE91036 and then go to step 21
20. Follow the action guide at PAYE62040 

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Individual is in prison

  On receipt of a claim for a repayment from an individual who is in prison or Young Offenders Institution
21. Follow the action guide at PAYE91036, but you must follow either step 22 or 23 for guidance on who to make the payable order out to
 
  • If the prisoner is in an HM Prison or HM Young Offenders Institute go to step 22
 
  • If the prisoner is in a privately run prison or Young Offenders Institute go to step 23
22. Where the prisoner is in an HM Prison or HM Young Offenders Institute the payable order needs to be made payable to the prison as follows
 
  • Select issue Payment to Nominee
 
  • Complete the Forename and Surname field with the prisoners name
 
  • Show the prisoner’s prison number in the first line of the address field
 
  • Complete the prison address in the ‘Address’ field from line 2
 
  • Enter HM Prison Service in the PAYEE Field
23. Where the prisoner is in a privately run prison or Young Offenders Institute action as follows
 
  • Make the payable order out in the individual’s name and quote the prison number in the first line of the address field
 
  • Send the payable order c/o the Prison Governor to the prison’s address
24. Review the papers and check Contact History for any information regarding when the individual will leave prison
25. If the individual is due to leave prison before 5 April next
 
  • Enter in Contact History ‘In-year cessation repayment customer in prison’ from the OCA notes paster in Contact History to note that the individual is due to leave prison before 5 April next
 
  • Update Contact History with details of where the claim papers are held
26. If the individual is not due to leave prison until after 6 April next, or the release date is not known
 
  • Enter in Contact History ‘In-year cessation repayment customer in prison’ from the SEES notes paster to note that the individual is not due to leave prison before 5 April next, or that the date of release is not known

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Individual has died

  Before you attempt to trigger reconciliation
 
  • The capacitor information on the R27 must be recorded on the system
     
    And
 
  • You must also remove the Manual Correspondence signal
  On receipt of a claim for a repayment from the estate of a deceased individual, normally on form R27 issued to the Personal Representative
27. If the case has an SA interest the repayment must be dealt with through SA
28. If the case is on PAYE only, follow the action guide at PAYE91036, and TSEM7470 onwards in the Trusts and Estates Manual

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