PAYE94035 - Reconcile individual: in-year reconciliation: cessation repayment calculation: underpaid or balanced

Where the tax calculation results in an underpayment or the case is balanced within tolerances, the message ‘There is no overpayment calculated’ is displayed. Where this is so and you approve the tax calculation for issue, the system will

• Prepare a the tax calculation (P800) for issue
• Notify the accounting system of the underpayment
• Create a work item 236 (PAYE90011) to allow the underpayment to be collected

For cessation repayment claims where this is so, that is, where the tax calculation shows an underpayment, at the point at which you approve the calculation for issue you must

• Make a note in Contact History with the details of the action taken
• Include a note within the Contact History note to show where the claim papers are held