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HMRC internal manual

PAYE Manual

Employer returns: employer return post capture: tax table check

Note: DOME schemes became standard P schemes from 6 April 2014. This guidance refers to all years up to and including 2013-14.

In your day to day work you may be required to carry out a tax table check to ensure the accuracy of a return.

A tax table check is used to discover any errors in the amounts deducted by an employer and shown on form(s) P14 or card P12.

This will enable the Processing Office to

  • Contact the employer to explain any minor irregularities to ensure improved performance in future
  • Collect any more serious under-deduction of tax or submit to DMB PEU to consider making a direction under Regulation 72 where the employer requests one
  • Ensure that the employer has properly accounted for refunds due to employees involved in a trade dispute with him

The method by which you will make the check depends on the tax year in question

  • Use NPS Function Quick Search or Trace and Match (see section ‘Tax tables’PAYE71035 for more information) to review form(s) P14 for tax year CY or CY-1 except for a code on Week / Month 1 basis, or where payments are made ‘free of tax’
  • Use Simplified Tables to review card(s) P12
  • Use printed Tax Tables in all other cases

    • Taxable Pay Tables
    • Pay Adjustment Tables

Any discrepancy found must be recorded on form P227.

‘Tax table check (Action Guide)’ at PAYE46106 explains how to review the tax deduction on each form P14 or card P12, and the entries to make on form P227.