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HMRC internal manual

PAYE Manual

Employment maintenance: maintain employment: work item 235 - EOYR - NI transfer / delete P14

Work item 235 is created to prompt a re-triggering of the EOY reconciliation when an employment has been deleted through the transfer of a P14 to another account.

From October 2013 work item 235 will not be created for SA years and for CY-7 and earlier.

At the point at which work item 235 is to be generated, a check will be made to see whether or not work item 76 (PAYE61200) or work item 430 (PAYE61225) is already open on the customers account for the same year. Where it

  • Is not, work item 235 will be created
  • Is, work item 235 will not be created and in reviewing work item 76 or 430 you will need to review and correct any work item 235 issues on the cases