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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: PAYE: in-year process: quantification: further quantification is needed

An employer may need more than one quantification visit in an income tax year. If so

  • use the previous quantification figures (before deduction of payment) as a starting figure where possible
  • quantify from the last date included in the previous quantification to the 5th of the month now due.

Before starting a second quantification make sure the previous quantification is accurate by checking

  • the number of pay days from 6 April to the 5th of the month previously quantified
  • the figures to the appropriate week/month
  • the correct number of weeks have been taken from the wages book
  • the tax/NIC figures have been taken from the records for the correct weeks, where taken from individual records
  • that you are using the same records as those used before.

If you are not satisfied that the previous quantification is accurate, start your quantification from 6 April.