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HMRC internal manual

PAYE Manual

Reconcile individual: posting EOY information to individual records: introduction

This section tells you what happens at the end of the year and how ‘End of Year’ (EOY) Record information and form P14 details are processed and posted to individual records.

Information about what an employer does at the end of the tax year, and the various forms that they are obliged to complete can be found in the ‘Employer Returns’ business area of this Manual.