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HMRC internal manual

PAYE Manual

Reconcile individual: end of year reconciliation: work item 104 - tax calculation - manual issue


Work item 104 is created when a P800 Tax Calculation is inhibited because the Manual Correspondence indicator is set. Currently if the Manual Correspondence indicator is set at the time a tax calculation is approved for issue, the Tax Calculation screen concerned will show the calculation to be ‘ISSUED’ but the Tax Calculation (P800) will not have been issued and Work item 104 will have been created.

Customer Contact

The customer may contact us where

  • They have a PUP coded and the actual underpayment is less that the PUP they have received
  • They have received a payable order but not a tax calculation.

You must review the reason for the Manual Correspondence indicator and issue the calculation where appropriate. When reviewing Contact History, if the only reason for the indicator is for a special output to the customer, then remove the Manual Correspondence indicator and set the Special Output indicator.

Issue the output / copies of the P800 Tax Calculation

If the Manual Correspondence indicator has been correctly set

  • Prepare a copy of the Tax Calculation using the SEES P800 PAYE Calculator
  • Prepare the appropriate OCA letter to accompany the tax calculation. The letter should be from the P800OP series for overpayments and from the P800UP series for underpayments. The letter should show the same over / underpayment reasons displayed on the NPS version
  • Issue the SEES copy of the tax calculation with the letter to the customer

Special Output Indicators

Where one of the following special output indicators has been set

  • Audio
  • Braille
  • Welsh - indicator must only be set by the Welsh Language Unit (WLU)
  • Large Print

This will direct all system generated outputs to the correct unit. The unit will transform the output from the one produced into the specified special output provided. This is then sent to the individual.

Action guide tax40113 WI104 tells you how to clear work item 104.