PAYE94030 - Reconcile individual: in-year reconciliation: cessation repayment calculation

You will trigger a cessation repayment when you input the date of receipt of and information from the following forms on the IABD screen (see PAYE130020)

• P50 (where declaration 3 has been ticked). This will trigger the in-year cessation or unemployed type repayment
• P85. This will trigger the in-year cessation leaving the UK type calculation
• R27. This will trigger the in-year cessation deceased type calculation

In all cases the Tax Calculation Screen will be displayed. The repayment can not go ahead where P45(1) details are not already held. You must not attempt to input the P45 2 and 3 details, if held, as P45(1) data, PAYE94015 details the action to take if you are unable to process the claim as the P45(1) has not been received.

You should always access the Edit Employments screen to check that the ‘Total Pay and Tax in this employment’ fields are populated. If they are not you should enter the total pay and tax in this employment in the relevant fields. Where there are previous pay and tax details from a previously ceased primary employment, you must deduct these from the ‘Total Pay and Tax to date’ to work out the ‘Pay and Tax in this employment’.

You should do this for all previous primary employments in the year.

Where notification is received of a payment made after leaving, the income may not have been included within the Pay and Tax for this employment. To include these amounts within the reconciliation you should edit the Pay and Tax details within the employment details see PAYE64010. A Contact History note should be made detailing the original P45 details and the additional payment see PAYE105020.

When you reach the Tax Calculation Screen P45 details will already have been posted to the record. The Tax Calculation screen also enables you to send a copy of the calculation to someone other than the individual.

You must

• Tick the appropriate box to indicate who the calculation is to be issued to, this will be the individual, the agent, the capacitor or the personal representative
• Check if a copy of the calculation needs to be issued to another recipient for example the agent and, if so, select those the copy needs to go to
• Select the [Submit] button to invoke the calculation.

Notes: