PAYE94091 - Reconcile individual: in-year reconciliation: state pension deferral lump sum payments (Action Guide)

1.

Where there is a PAYE Service record with an SA link then no repayment should be made in-year, you must 

• Not issue an informal tax calculation

• Make a note in Contact History and enter an SA note to say that an informal calculation has not been made

2.

Where an informal tax calculation is to be issued, follow steps 3 - 4

3.

Use the estimated figures provided on the P50 to calculate any refund due using the R37 calculator on SEES

Where a repayment is due

• Prepare a Payable Order Request form (PORF)

• Pass the case through to the nominated officer for a manual payable order to be prepared

4.

Once the PORF is passed back to you, you must 

• Access the ‘Record Manual Repayment’ screen

• Record

• • The amount of the repayment

• • The PO Serial number

• • The date of issue of the repayment

Note: Where CY-1 has been reconciled with an underpayment or overpayment generated (and this has not been repaid or collected), this liability will be carried forward to be included in the in-year calculation.