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HMRC internal manual

PAYE Manual

Reconcile individual: in-year reconciliation: work item 130 - repayment P45(1) now received

Work item 130 is created when form P45 Part 1 which matches an employment on the record is processed and details of an in-year repayment claim have been previously entered when the P45 Part 1 details were not held for the tax year current at that time. If there are several employments and the P45 Part 1 received does not match the employment that is still live, this work item will not be created.

This work item can be assigned to any operator by the [Get Next] function of the PAYE Work Management System. However the appropriate action can only be taken by an operator with access to the original in-year reconciliation repayment claim papers.