PAYE93001 - taxpayer end of year: reviewing liability at year end: introduction

In all cases where you review liability for a taxpayer, you must use PAYE Browser, eOpen List and / or e-Services Filestore (for 2004-05) onwards to check the forms P14 available, to be sure that all pay and tax information is included in your calculation. You must make use of all available searches.

Where a scheme has been received but not yet processed you will not be able to obtain the information from e-Services Filestore until the whole of that scheme has processed.

P60 information must only be requested

• From the employee where that employee has asked for a repayment or requested settlement of their liability before the P14 details are processed or received in COP

Or

• From the employer where you are sure that we do not have the P14 somewhere in our system. If you do have to request details from an employer all requests to the same employer should be made at the same time as far as possible

This section provides instructions on the action that you should take when reviewing cases.