PAYE96230 - Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - amending tax calculations

During the course of reviewing the tax calculations included within a multiple year reconciliation, you may determine that one (or more) of the calculations included in the process needs to be amended. Where this is so and the calculations have a status

  • Of Pending (issue), you can amend the calculations concerned before they are issued and to do so you will need to proceed as follows
  • Amend the incorrect value(s) in the appropriate calculation(s)
  • Retrigger reconciliation commencing with the first year the original multiple year reconciliation covered
Where you amend Pending calculations in this way, details of the original calculations and Accounting events will remain on the customer’s record with a status of cancelled and they will be superseded by the result of the amended calculations
  • Of Issued, it is too late to amend the calculations and you will need to proceed as follows
  • Amend the incorrect value(s) in the appropriate calculation(s)
  • Retrigger reconciliation commencing with the first year you have amended information for
  • Other than Pending (issue) or Issued, you cannot amend the calculation concerned whilst viewing it through the multiple year reconciliation process and you will need to proceed as follows
  • Cancel the multiple year reconciliation (PAYE96235)
  • Amend the incorrect value(s) in the appropriate calculation(s)
  • Retrigger reconciliation commencing with the first year the original multiple year reconciliation covered
Where you amend calculations in this way, no details of the original calculations and Accounting events will remain on the customer’s record and they will be superseded by the result of the amended calculations. For Simple Assessment years this means that NPS notifies ETMP of any changes to the Simple Assessment charge, so it is aligned with the correct reconciliation result on NPS

For cases where your review of the case indicates that the overpayment / underpayment reasons automatically chosen by the system need to be amended, the instructions at PAYE93040 (overpayments) and PAYE93045 (underpayments) give details of items you need to be aware of.