SAM101300 – Records: maintain taxpayer record: PAYE tax table failures review list (maintain)

For SA cases, the tax table test is the only aspect of the COP Initial Assessing Review that is applied. Failures appear on the weekly PAYE TAX TABLE FAILURES REVIEW list. The purpose of the list is to obtain Regulation 72(5) directions, where appropriate, as early as possible in the year following the year of deduction.

The lists are normally reviewed on the SA section.

The instructions contained in the PAYE Manual at PAYE93000 onwards should be followed, subject to the advice below.

The tax table test may fail for reasons other than a failure by the employer to operate PAYE correctly. For example

• A non-cumulative code may have been issued by the office with responsibility for processing work
• The employer may have correctly operated the emergency code on a non- cumulative basis, in the absence of form P45(3)
• The office with responsibility for processing work may have issued an amended code too close to the year end for the employer to operate that code

Where the review carried out by the office with responsibility for processing work suggests that the employer has apparently failed to correctly operate PAYE, an explanation is sought from that employer.

Where, on review, another explanation results, you need take no further action. The underpayment will be swept up in the taxpayer’s SA return.

Content of the list

The list includes PAYE records holding the SA signal that have failed the CY-1 tax table test since the previous list was produced. It shows the following entries

Header details

Case details

Lists are produced for each office or, where the office has multiple Management Units, for each MU. Cases are listed in either alphabetical order, within employer reference order or Centre 1 order as appropriate.