PAYE96015 - Reconcile individual: un-reconciled cases: cases that will be output for clerical clearance

Where the database scans (PAYE96001) cannot automatically reconcile CY-1 (PAYE96010) and / or where CY-2 or an earlier year remains un-reconciled, the case will output for clerical review as one of the following work items:

  • Work item 302 - Unlinked P11D held (action guide tax40133 WI302)
  • Work item 305 - Earlier tax year not reconciled (action guide tax40036 WI305)
  • Work item 309 - P800 cancelled (action guide tax40066 WI309)
  • Work item 440 - Deceased (action guide tax40036 WI440)
  • Work item 441 - TRN case (action guide tax40087 WI441(AA) and / or action guide tax40036 WI441(AO))
  • Work item 442 - Customer in receipt of IB / JSA benefits (action guide tax40087 WI442(AA) and / or action guide tax40036 WI442(AO))
  • Work item 443 - Customer is abroad; there is an earlier year open and / or there is a missing P11D (action guide tax40036 WI443)
  • Work item 444 - Cannot be reconciled but doesn’t match any of the other work item 440 to 443 reasons (action guide tax40087 WI444(AA) and / or action guide tax40036 WI444(AO))
  • Work item 445 - EYU Update/further year to date FPS  resulting in negative pay (action guide tax40213 WI445)
  • Work item 447 - Inhibit Auto Reconciliation indicator is set (action guide tax40214 WI447).

Only one work item in the range 440 to 444 and 447 will be created and it will be created in respect of the first exception criteria applicable to the case. If any of the situations has arisen from one of the other work items, a flag will show the other issues that have arisen. For example, in a case where the customer is deceased and the record concerned is a TRN record, work item 440 only will be created for the year but in opening the work item itself it will show that in addition to being for a deceased customer the record is a TRN record.

Work item 305 will not be created if there is an open work item in the range 440 to 444.

Where created, the work item displays the year(s) it covers and you will need to be aware of the year(s) concerned when resolving the work item.