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HMRC internal manual

PAYE Manual

Reconcile individual: un-reconciled cases: introduction

Periodic scans of the PAYE Service database will be undertaken, to identify cases that have not at the time been reconciled for CY-1 either automatically or online and to identify cases that remain un-reconciled for CY-2 or earlier. The scans will review the particular circumstances of the cases found to determine why they have not been reconciled and depending upon the results found, will either


  • Output the case as a work item for clerical clearance PAYE96015