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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
Updated
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Reconcile individual: posting EOY information to individual records: NT coded P14 details

The way in which NT coded forms P14 or equivalent RTI EOY Records are dealt with in the reconciliation process, and whether or not they are taken into account within a tax calculation, is dependant upon the date on which the EOY details were processed, and the circumstances around code NT being operated for the year

  • For all NT coded forms P14 processed before April 2011, the P14 details will be included in the reconciliation process / a tax calculation for the year

Note: In cases where inclusion of the P14 has caused an incorrect underpayment to arise, you will need to rectify the situation in accordance with the instructions in action guide tax40144.

  • From April 2011 onwards, where code NT was issued to the employer to use, and the code was operated correctly and there was no tax deducted, the details will be disregarded altogether in the reconciliation process / a tax calculation for the year

Note: Where the ‘NI Only Employment’ indicator (PAYE11010) has been set against an employment record, any tax calculation issued for the year will include ‘PAYE Pay’ of £0.00 and ‘Tax Paid’ of £0.00 for the employment.

There may be circumstances where code NT has been operated but the P14 or EOY details, or an element of them, need(s) to be taken into account within a reconciliation. In these circumstances you will need to manually update the ‘Amended Pay This Employment’ and / or the ‘Amended Tax This Employment’ field(s) on the P14 DETAILS screen for the P14 concerned. You can access the P14 DETAILS screen by selecting the [drill down] button next to the P14 or EOY Record details on the P14 SUMMARY / END OF YEAR EMPLOYMENT screen.

You will only be able to manually update the ‘Amended Pay This Employment’ and the ‘Amended Tax This Employment’ fields on the P14 DETAILS screen where

  • The Tax Code shown is NT or, a Tax Code other than NT is shown, but NT was the last Tax Code issued

When accessing the P14 DETAILS screen to input pay / tax details, the ‘Amended Pay This Employment’ and ‘Amended Tax This Employment’ fields will be either

  • Blank where no previous manual updates to the details concerned have been made

Or

  • Where previous manual updates to the details have been made, populated with details of the latest manually entered pay / tax

To update the details concerned you should follow action guide tax40144.