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HMRC internal manual

PAYE Manual

Employer records: maintain employer record: machine listing

Machine listing is

  • A method of accounting figures where a large volume of figures are involved
  • Used in order to attempt to balance the P14 totals against the figures entered on the annual return

The person or person(s) responsible for this area of work are sometimes referred to as‘Machinists’.

You may, exceptionally, be asked to machine list totals to enable theprocessing of a return where

  • Figures on the return are missing or illegible
  • There are discrepancies between the totals on the return and forms P14
  • It is not easy to obtain separate totals of NIC



  • For forms P14
  • Schedules from the employer’s totals on the return


  • NI only schedules

Prior to April 2001 machine listing may have been required for employer records thathad a large number of employees to provide bundle totals on the P130B bundle sheets priorto submission of the EOY papers to NICO.

Since April 2001, there has been no requirement to provide bundle totalson the P130B bundle sheets for NICO and, as such, the occasions where you may need tomachine list EOY papers have reduced considerably.

If you are required to obtain a machine listing follow the guidance at PAYE21156.