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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Work management: PAYE work management system: complete / close a work item

General / manual work item clearance

When all action(s) are completed on a work item it is closed using the ‘close item’ function from the Take Action drop down menu.

You will need to close the screen when the work item is completed. This is done by selecting the close (x) icon. You will then be returned to your work list.

If all outstanding actions have been completed and a work item is closed, it will not be available by using the [Get Next] button but it may be obtained from a search. It is possible to re-open a work item from a search (perhaps if it is realised that the initial action to close it was an error or the action taken on the case was incorrect and corrective action is needed and should be recorded on the work item).

Closed work items will be deleted from the basket 3 months after closure. If a work item has been re-opened and re-closed, it will be 3 months after the date last closed.

Work items may also be closed by Bulk Rejection, this is a function restricted to the System Administrator role and allows for multiple work items to be closed where a decision has been taken not to action those work items individually.

Where work items have been closed or rejected and are subsequently reopened the system will compute any ageing incremental factor from the work item’s original creation date, therefore a work item may have ‘aged’ from its original priority value.

Additional free format text notes can be added in the Action Text field where appropriate.

Work item clearance: automatic closure

To prevent work items remaining open, once action (either user action or system driven action) has been undertaken to resolve the issue behind the work item, the work item concerned will be automatically closed.

The following table details the work items concerned and the action that will lead to them being automatically closed.

Work Item No - Work Item Name Automatic closure circumstances
   
049 - Temporary record created - trace / maintain / merge Merge a TRN into a NINO, the Merge From TRN account
082 - Manual P2 / P2X necessary  
Note: From 28 October 2015 the composite P2 replaces the P2X Tax Code is generated with a P2 issued for any employment for an individual
  082 - Manual P2 / P2X necessary
Note: From 28 October 2015 the composite P2 replaces the P2X Verified Date of Death is set on an individual’s account  
  102 - Overpayment exceeds tolerance Where a reconciliation for the year has been approved
  104 - Tax Calculation - Manual issue When the year is reconciled and Tax Calculation (P800) issued
  107 - Underpayment exceeds tolerance Where a reconciliation for the year has been approved
  117 - Potential SA case Where a reconciliation for the year has been approved
  136 - First year NIB Merge a TRN into a NINO, the Merge From TRN account
  182 - Annual Coding - Code NT carried forward New code generated
  182 - Annual Coding - Code NT carried forward Verified Date of Death is set on an individual’s account
  183 - Annual Coding update NIB - IB shown Verified Date of Death is set on an individual’s account
  184 - Annual Coding update IB - NIB shown Verified Date of Death is set on an individual’s account
  234 - EOYR - No REPT to be made When a repayment for the year has been issued
  235 - EOYR- NI Transfer / delete P14 When End of Year reconciliation for the year occurs
  236 - Unable to code out an NPS underpayment When there is no longer an outstanding underpayment on the record
  244 - Automatic coding update - manual code indicator set Where the manual code indicator is removed from the record.
  247 - Automatic merge failure - identity details not identical Merge a TRN into a NINO, the Merge From TRN account
  248 - Automatic merge failure - Adult Registration with PAYE details held Merge a TRN into a NINO, the Merge From TRN account
  249 - CID merge notification - manual PAYE merge Merge a TRN into a NINO, the Merge From TRN account
  302 - Unlinked P11D held Where a reconciliation for the year has been approved
  305 - Earlier tax year not reconciled Where a reconciliation for the year has been approved
  309 - P800 cancelled Where a reconciliation for the year has been approved
  315 - Unable to complete multiple years reconciliation Where a reconciliation for the year has been approved
  400 - Annual Coding - ESA - invalid secondary employment code Verified Date of Death is set on an individual’s account
  402 - Annual Coding - update ESA - NIB shown Verified Date of Death is set on an individual’s account
  423 -  SA auto-coding - Manual code indicator set Where the manual code indicator is removed from the record
  440 –Where CY-1 has not been reconciled and the customer is deceased Where a reconciliation for the year has been approved
  441 – Where CY-1 has not been reconciled and it is a TRN case Where a reconciliation for the year has been approved
  442 –Where CY-1 has not been reconciled and the customer is in receipt of IB / JSA benefits Where a reconciliation for the year has been approved
  443 – Where CY-1 has not been reconciled and the customer is abroad; there is an earlier year open and / or there is a missing P11D Where a reconciliation for the year has been approved
  444 – Where CY-1 has not been reconciled but doesn’t match any of the work item 440 to 443 reasons Where a reconciliation for the year has been approved
  447 - Where a year hasn’t reconciled and the only reason is that the inhibit auto reconciliation indicator is set Where the year is now in SA

 

In cases where the work items above will be closed automatically, at the point at which a reconciliation for the year has been approved, in addition to including cases where a Tax calculation / reconciliation has been approved for the year, the action concerned includes setting a year to ‘Reconciled - Balanced’, ‘Reconciled -SA’ and / or ‘Reconciled - No Employments’.