RM4186 - RO instructions: How to handle
employment and pension income
If PAYE has been deducted from the employment or pension income
confirm the pay and tax as follows.
| Income | Voucher | Action |
| Casual earnings (CY) | P45 (2) and (3) | Send a memo to the
employer's PAYE District. Ask them to confirm in writing
- the figures on which you may repay
- that any figures on the P45 (2) and (3)
are correct
- that they have checked the P45 and
cancelled the P45(1) (EP6056 or 6161).
Ask them to tell you if they have to contact the employer
before they reply. |
| Casual earnings (PY) | - | Ask employer's PAYE
District to
if you need to ask the claimant for evidence (EP 3575
onwards) and
- what action to take if the evidence is not
received or not available
or
- confirm in writing that
- the figures on the claim are correct
- you may repay on those figures
- they have the P14 or other evidence and have
cancelled it (EP6010 and EP3575).
If, on instructions from the employer's PAYE district you
obtain other evidence
- before repayment ask them to confirm a P45
(2) and (3) as above
or
- after repayment ask them to confirm a
P60.
|
| Exam fees (SE7370) | P525 | You do not need to
confirm this voucher. |
Before repayment, if there will be a delay in receiving
confirmation from the PAYE District because the District has to
contact the employer or the Collector tell the claimant the reason
for the delay.
