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.