PAYE90013 - Reconcile individual: underpayments: voluntary direct payment (Action Guide)

If you are contacted by the customer following receipt of the P800 Tax Calculation prior to work item 236 being worked and they wish to pay the underpayment in full by one voluntary direct payment, follow steps 1 - 2 below.

1. Issue a letter - OCA54 together with a P254 payment payslip
 
  • Enter the year at the top of the P254
 
  • It is essential that the boxes on the lower part of the form P254 are completed with
 
    • Tax year
 
    • The individual’s National Insurance Number 
2. Update Contact History with the following note
 
  • LTR IN DD/MM/YY WANTS TO PAY UPMT OF £XXXX.XX IN FULL. P254 ISSUED

Note: Do not BF the case, if the customer

  • Does not make the payment, this will be picked up through work item 236 at a later date
  • Does make the payment in full, details of the amount concerned will be passed to the Customer Operations Voluntary Payment Group who will update Accounting appropriately
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