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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Work management: PAYE work management system: creation of a work item - duplicate, merge and update

Where rules have been set for a work item type, the PAYE Work Management system will apply the ‘duplicate, merge and update’ rules.

Duplicate

The new work item will be closed leaving the original work item available for processing. No history will be recorded against the original work item and the new work item will be closed ‘resolved duplicate’.

Merge

The new work item will be merged with the existing work item where both new and old data are significant (effectively a hybrid of both). All the display data will be shown on the original work item and the new work item will be closed. The merged information will be held in the work item history.

Update

The new work item will overwrite the display data on the original work item and the new work item will be closed ‘resolved / updated’ (effectively replace the data but keep the original creation date).

For some work items types the Work Management system will take no action and leave each work item to be worked independently.

The following table details how and when the rules are applied to each work item. (If a work item does not appear on this list, these rules are never applied to that particular work item).

Work Item No - Work Item Name Duplicate Merge Update
       
021 - DOD received - Review record   Where work item type, NINO or TRN match  
022 - DOB amended - Review coding   Where work item type, NINO or TRN match  
024 - Designatory data from SA - no SA link   Where work item type, NINO or TRN match  
025 - SA Data received - Unable to update agent details   Where work item type, NINO or TRN match  
026 - Specialist Business Area indicator held - name changed   Where work item type, NINO or TRN match  
028 - Specialist Business Area indicator held - review capacitor   Where work item type, NINO or TRN match  
035 - P45(3) Code in use does not match EMPT record   Where work item type, NINO or TRN match  
036 - P45(3) tax figure in box 13 differs from P45(1) figure   Where work item type, NINO or TRN match  
039 - PENNOT - Review receipt of P161(W) Where work item type, NINO or TRN match    
042 - P45(1) received, failed tax table check   Where work item type, NINO or TRN match  
045 - Tax table discrepancy. Employment has been manually updated with leaving details   Where work item type, NINO or TRN match  
059 - Deceased indicator set - input received Where work item type, NINO or TRN match    
071 - Targeted review form not issued - manual correspondence   Where work item type, NINO or TRN match  
072 - Targeted review form not appropriate CPR / CPR-LBS / EXPAT   Where work item type, NINO or TRN match  
076 - P14 cannot be linked to multiple EMPTs   Where work item type, NINO or TRN match  
079 - Information from SA - No trace individual   Where work item type and CESA UTR match  
082 - Manual P2 / P2X necessary. Note: From 28 October 2015 the composite P2 replaces the P2X   Where work item type and NINO or TRN match  
093 - Unable to code U/P - insufficient income - live SA   Where work item type and NINO or TRN match  
098 - Deceased - Unable to clear records   Where work item type and NINO or TRN match  
102 - O/P exceeds tolerance -manually trigger REPT - input reason   Where work item type and NINO or TRN match  
104 - Tax Calculation - Manual Issue   Where work item type, NINO or TRN match  
107 - Underpayment exceeds tolerance   Where work item type, NINO or TRN match  
116 - P60 - P14 discrepancy   Where work item type and NINO or TRN match  
117 - Potential SA case   Where work item type, NINO or TRN match  
119 - EOY P53 required   Where work item type, NINO or TRN and tax year match  
128 - Repayment claims, Agent & Customer call back   Where work item type, NINO or TRN and tax year match  
134 - SA refinement - expenses due in code   Where work item type and NINO or TRN match  
135 - SA refinement - professional subscriptions due in code   Where work item type and NINO or TRN match  
137 - ALLCEs allocated do not balance   Where work item type and NINO or TRN match  
138 - U/P - Insufficient Income - individual deceased - SA   Where work item type and NINO or TRN match  
141 - New or Increased underpayment CY-4   Where work item type and NINO or TRN match  
142 - BEN / EXP - Negative benefit amount   Where work item type and NINO or TRN match  
146 - BEN / EXP - manual correspondence to employer required   Where work item type, NINO or TRN and EMPREF match  
153 - BEN / EXP - Current EMPT commenced on / after 6 April   Where work item type and NINO or TRN match  
154 - BEN / EXP - Earlier amendments to CY code   Where work item type and NINO or TRN match  
156 - Review code - Unused allowances   Where work item type and NINO or TRN match  
171 - Annual Coding - transferred allowance - Age 75 CY+1     Where work item type and NINO or TRN match
172 - Annual Coding - transferred allowance deleted from - Age 75 CY+1   Where work item type and NINO or TRN match  
175 - Annual Coding - review married couples allowance     Where work item type and NINO or TRN match
176 - Annual Coding - maintenance payments - review age of child   Where work item type and NINO or TRN match  
181 - Annual Coding - manual correspondence to employer   Where work item type and NINO or TRN and EMPREF match  
182 - Annual Coding - Code NT carried forward   Where work item type and NINO or TRN match  
183 - Annual Coding - update NIB -IB shown   Where work item type and NINO or TRN match  
184 - Annual Coding - update IB - NIB shown   Where work item type and NINO or TRN match  
187 - Annual Coding - update NIB - primary EMPT live at (This content has been withheld because of exemptions in the Freedom of Information Act 2000)   Where work item type and NINO or TRN match  
210 - Budget Coding - P6 not issued   Where work item type and NINO or TRN and EMPREF match  
217 - Potential SA case   Where work item type and NINO or TRN match  
219 - Review code - SVR not compatible     Where work item type and NINO or TRN match
224 - EOYR - Amendment to tax calc required   Where work item type, NINO or TRN match  
225 - EOYR review re-reconciliation   Where work item type, NINO or TRN match  
229 - REPT - Failed pre-PYT risk rules   Where work item type and NINO or TRN match  
230 - REPT - Failed the post PYT rules   Where work item type and NINO or TRN match  
234 - EOYR - No REPT to be made   Where work item type and NINO or TRN match  
235 - EOYR - NI Transfer / delete P14   Where work item type, NINO or TRN match  
237 – ESC A19   Where work item type and NINO or TRN match  
240 – General Referral   Where work item type and NINO or TRN match  
236 - Issue request for voluntary payment     Where work item type, NINO or TRN match
242 - P46 - code in use is not as expected   Where work item type, NINO or TRN and EMPREF match  
244 - Automatic coding update - manual code indicator set   Where work item type and NINO or TRN match  
246 - Employer scheme ceased   Where work item type, NINO or TRN and EMPREF match  
250 - Annual coding - transferred allowances reduced   Where work item type and NINO or TRN match  
251 - P14 creates pension / first PAYE interest   Where work item type and EMPREF and NINO or TRN match  
252 - PAYE Service / Frameworks - confidence check fail   Where work item type, NINO or TRN match  
300 - Tax calculation - reason required     Where work item type, tax year and NINO or TRN match
301 - Incomplete record P14 / P11D not received   Where work item type, NINO or TRN match  
302 - Unlinked P11D held   Where work item type, NINO or TRN match  
305 - Earlier year not reconciled   Where work item type, NINO or TRN match  
306 - Reconciliation - incorrect tax code operated   Where work item type, NINO or TRN match  
307 - Reconciliation - voluntary payment held in year     Where work item type, NINO or TRN match
309 - P800 cancelled   Where work item type, NINO or TRN match  
314 - Automatic tax code calculation not issued   Where work item type and EMPREF and NINO or TRN match  
315 - Unable to complete multiple years reconciliation   Where work item type, NINO or TRN match  
400 - Annual coding - ESA - invalid secondary employment code   Where work item type and EMPREF and NINO or TRN match  
401 - Annual Coding - update NIB - ESA shown   Where work item type, NINO or TRN match  
402 - Annual Coding - update ESA - NIB shown   Where work item type and EMPREF and NINO or TRN match  
403 - Annual Coding - update NIB - primary EMPT live at (This content has been withheld because of exemptions in the Freedom of Information Act 2000)   Where work item type, NINO or TRN match  
420 - SA auto-coding - No trace individual     Where work item type and NINO or TRN from CESA match and tax year and UTR match
421 - SA auto-coding - Married couple’s allowance discrepancy     Where work item type and NINO or TRN from CESA match and tax year and UTR match
423 - SA auto-coding - Manual code indicator set     Where work item type and NINO or TRN from CESA match and tax year and UTR match
424 - SA auto-coding - manual P2 / P2X necessary. Note: From 28 October 2015 the composite P2 replaces the P2X     Where work item type and NINO or TRN from CESA match and tax year and UTR match
425 - SA auto-coding - TBEN indicator set     Where work item type and NINO or TRN from CESA match and tax year and UTR match
430 - P14 matched single employment but not linked as P14 already held   Where work item type, NINO or TRN match  
439 - Automation of State Pension feed exceptions   Where work item type, NINO or TRN match  
440 - CY-1 not reconciled (Deceased case)   Where work item type, NINO or TRN match  
441 - CY-1 not reconciled (TRN case)   Where work item type, NINO or TRN match  
442 - CY-1 not reconciled (JSA case)   Where work item type, NINO or TRN match  
443 - CY-1 not reconciled (Abroad, earlier year open and / or P11D missing)   Where work item type, NINO or TRN match  
444 - CY-1 not reconciled (‘Other’ cases)   Where work item type, NINO or TRN match  
445 – EYU Update resulting in negative pay   Where work item type, NINO or TRN match  
446 - Confirmation TRN / NINO account can be merged   Where work item type, NINO or TRN match  
447 - Inhibit Auto Reconciliation   Where work item type, NINO or TRN match  
601- EOY - In year Cessation   Where work item type, NINO or TRN match  
603 - EOY - Return Type Error   Where work item type, NINO or TRN match  
604 - EOY - QS3 Error   Where work item type, NINO or TRN match  
606 - EOY - Consolidation Area   Where work item type, NINO or TRN match  
607 - EOY - QS2 Magnetic Media Failure Where work item type, NINO or TRN match    
608 - EOY - NI Scheme Validation Errors   Where work item type, NINO or TRN match