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HMRC internal manual

PAYE Manual

Reconcile individual: in-year reconciliation: work item 119 - P53 required

Work Item 119 is created after 6 April in a year where a pension lump sum (formerly known as trivial commutation payment) in-year claim has been made. Form P53 (end of year version) no longer has to be issued following the end of a year where a P53 (in-year version) claim has been made. End of Year Reconciliation will automatically check the results after the year end.