PAYE61220 - Employment maintenance: create employment: work item 313 - post departure EXPAT P14 - no live SA record (Action Guide)
To clear work item 313 follow steps 1 - 7 below. This guide is presented as follows
Step 1
Step 2
Steps 3 - 4
Step 5
Step 6
Step 7
Initial action
1. From the work item, open the NPS record and review the employment history for any new employment record that has been created
- Check for the source which created the employment, see step 2
Review P14
2. Review the P14 and select the relevant sub heading below for the next action
Nil P14
Where the P14 that created the employment shows Nil Pay and Tax, take the following action:
- P Cease the employment if it is still live
- Update Contact History and SA notes (if applicable) with ‘WI313 P14 received for (insert year) for (insert emp ref) shows Nil Pay and Tax - NFA’
- Do not issue a return if one has not already been issued
- Complete the spreadsheet, (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (even if a P14 from another source exists for that year), enter note ‘Nil P14 NFA’
- See step 7
Only one employment and emp ref matched the emp ref on the work item
If the code operated from P14 details is not BR or D prefix
Record the following on the spreadsheet:
- Nino / TRN
- Individuals Name
- Emp ref
- Tax Code
- BF the work item for 4 weeks
- Move on to the next work item
If the code operated from P14 details is BR or D prefix:
- P Cease the employment
- Update Contact History with the note ‘(insert emp ref) created by post cessation P14, pceased’
- Complete the income review outlined at step 3
Multiple employments and one emp ref matched the emp ref on the work item
Select the Edit Record icon next to the employment that matched the work item emp ref:
- P Cease the employment
- Update Contact History with the note ‘(insert emp ref) created by post cessation P14, pceased’
For remaining employments:
- Check the CPPT database to establish if the new employment is with an Expat employer
Note: If the employer is not on the CPPT database and you are unsure if it is an Expat case - treat it as an Expat case in accordance with action below
Still an Expat case
- Set Expat MCR SBA if not already set and move SA into 295125 if not already there, see step 3
No longer an Expat case and the P14 income for all PAYE sources is below (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- Remove SBA indicator
- Close the work item - select note ‘case reviewed’
- Search for and clear any other Expat work items (WI123, WI221, WI222, WI310, WI311) using the note ‘no longer expat’
- Move the Self Assessment record to Customer Operations
- Complete the Income Review outlined at step 3
Review income
3. In every case review the total figures of Pay on all of the forms P14 in ’Employments’
See Notes a - c below, then see step 4
Notes:
a. There may have been payments after leaving for earlier years. You should treat each year separately and record each year separately on the spreadsheet.
b. Where the year of leaving is prior to CY-2 check E-filestore for any payments not shown on NPS. If found, follow relevant sub heading from step 4 below, for each year.
c. If any additional payments after leaving are found also search for any other WI313 cases. Every case must be listed on the spreadsheet (each year must be reviewed separately) and all columns completed, apart from the ‘Actual Adjust’ column which should be left blank. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
4. See relevant sub heading below for next action
P14 figure from all PAYE sources is less than (This content has been withheld because of exemptions in the Freedom of Information Act 2000) or potential tax lost is less than (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- List ‘NFA’ (no further action) in notes column on spreadsheet
- Update Contact History with note ‘WMI313 (insert year) payment after leaving from (insert emp ref) NFA’
- Check the P14 on E-filestore for any NIC payment and enter Y / N as appropriate on the spreadsheet
- See step 7
P14 figure from all PAYE sources is greater than (This content has been withheld because of exemptions in the Freedom of Information Act 2000) or potential tax lost is greater than (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- Check P14 in E-filestore for any NIC payment and enter Y / N on the spreadsheet
- Highlight these cases in red
- Select relevant sub heading below at step 5
SA action
There is an SA record (may be dormant)
5. Check to see if a Self Assessment tax return has been issued for the year that corresponds to the post cessation P14
If a tax return has not been issued (may be dormant)
Reset the last SA return required final year to the year the final payment was received
- Issue a return for the relevant year(s)
- Make an SA note ‘P14 received for (insert year), showing payment after leaving of £(insert amount), return issued, nil capture not to be used’
- Complete all columns on the spreadsheet with the necessary information
- See step 6
If a tax return has been issued and received
If the return has already been received for the year relating to the P14
- Complete the spreadsheet by entering the information detailed on the return
- See step 6
Return cleared by Create Return Charge (CRC)
- On the spreadsheet in the payment declared in full column enter ‘N’
- Make a note on the spreadsheet ‘return for (insert year) received by, CRC’d
- See step 6
If a tax return has been issued and not received
- Make an SA note ‘P14 received for (insert year) showing payment after leaving of £(insert amount), return issued, nil capture not to be used’
- See step 6
There is no SA record
- Set up SA record
Issue relevant SA return(s) and make an SA note ‘(enter year) return issued as received payment after leaving (insert emp ref) of £(insert amount)'
- Complete all columns on the spreadsheet with the necessary information
- See step 6
Update NPS record
6. Select reconciliation summary screen from NPS:
- Set Reconciled-SA for relevant year(s)
- Update Contact History with note ‘WMI313 (insert year) payment after leaving from (insert emp ref), SA return issued’
- See step 7
Close the work item
7. Close the work item ‘case reviewed’ in accordance with PAYE110075