Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

PAYE Manual

Reconcile individual: end of year reconciliation: work item 116 - P60 - P14 discrepancy

Where a case has been reconciled using P60 information and a subsequent form P14 or EOY Record is received, a check is made by the system to see if the pay and the tax are the same as that recorded on the P60. If they are the same then no further action is taken. If they differ by more than £50 then work item 116 is created.

Instructions on how to clear this work item are in action guide tax40115 WI116.