Reconcile individual: overpayments: end of year reconciliation: early repayments and form P11D
For end of year reconciliation the system will check to see if a P11D is expected. If it is, the reconciliation will be deferred until the following April. If a P9D has been recorded as being received and a P11D is expected then the P9D will take the place of the P11D and the reconciliation will follow the same actions as a P11D.
If an early repayment claim is made and a P11D is expected, the customer should be told that we can not review their liability without the form P11D details. The customer should be asked to supply the details (if possible).
Estimated benefits figures can be used for in-year repayments where benefits are included in the code and the benefits do not fluctuate greatly from year to year. Where an in-year cessation repayment is requested you should apportion the benefit details to the date of leaving. This will relieve the burden on employers as you will only need to contact the employer if the benefits fluctuate greatly from year to year. Where estimates are used it should be made clear that the calculation of the benefits is provisional until actual details are known.
Before making enquiries with either the individual or the employer(s) you must check that the details are not available on the Employer Compliance System, and that we do not have a form P11D list or a block of forms that have not yet been processed. If necessary record the information within IABD as a Form type P11D (Manual).
For further information see action guide tax40013.
Note: 2015-16 is the last tax year the P9D can be used.