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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Accounting: end of year: code out outstanding amount

The Code Out Outstanding Amount action link allows us to include in the CY+1 any underpayment or part of an underpayment not previously coded. The underpayment must have a status of outstanding or part paid.

The action link is available from the Underpayment Details screen and selecting it will trigger an online check as to whether the underpayment can be coded in CY+1.