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HMRC internal manual

PAYE Manual

Accounting: end of year: accounting status

The Financial Events Summary screen is the principle accounting screen. It displays Financial events posted to a taxpayer’s account throughout the selected year using the following Financial events status.


Outstanding Not currently coded
Coded Underpayment included in CY, CY+1 or collected in an earlier code
Cancelled Superseded by a later accounting event
Cancelled Transferred to CESA Transferred by user to CESA
Cancelled U/P created in error Underpayment created by user and then cancelled
Revenue Loss Remission input by user
Carry Forward An underpaid amount for the year that has been carried in to a later year as ‘tax underpaid at start of year’
Collected Amount sent to ETMP under Simple Assessment
Part collected / part outstanding Part of the debt has been sent to ETMP under Simple Assessment. The other part is outstanding and is not currently coded

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Pending Allocated when the repayment is initially created and is awaiting the issue of the P800 output
Issued The repayment request has been issued to the Repayment Clump but the payable order has not yet been issued
Paid The payable order serial number has been confirmed by the Repayment Clump and the payable order has been issued
Cancelled A previously issued payable order has been cancelled
Stopped A repayment has been stopped before it has been issued
No repayment An overpayment amount below tolerance has been calculated
Carry Forward The repayment for the year has been carried into a later year as ‘Tax Overpaid at the Start of Year’