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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Reconcile individual: reconciling CY-4 to CY-2: reconciling a single year CY-4 to CY-2

Where reconciliation is triggered for CY-1 only or the system determines that a single year only can be reconciled, for example where CY-3 is being reconciled but CY-2 and later cannot be included in a multiple year reconciliation (PAYE96201) as a P14 or ‘End of Year’ (EOY) Record information is outstanding for CY-2, reconciliation processes for the year concerned will follow single year processing rules, that is

  • If the reconciliation is triggered online, you will need to review the tax calculation and approve the under / overpayment reasons to be printed on it before you approve tax calculation (P800) for issue
  • If the reconciliation is automatically triggered by the system the year will be reconciled automatically and the tax calculation will be issued or work item 300 (Action guide tax40112) will be created to allow the year concerned to be reviewed manually