Manage work: work management: W037 reduction of amount coded out
A work item is created when an amount already transferred to PAYE is automatically reduced, in one of the following circumstances, and therefore you need to revise the amount of underpayment coded
- On capture of an amended return using function AMEND RETURN or AMEND RETURN FOR ENQUIRY
- On use of function UNLOG RETURN
- On use of function CREATE RETURN CHARGE or CREATE RETURN CHARGE FOR ENQUIRY
A work item will also be created for cases where
- There has been an amount previously transferred to PAYE and the entry at box 8 of the Tax Calculation Summary page TCS 1 (box 18.2 for years up to and including 2006/07) (potential underpayment) of the amended return has changed from that shown on the earlier version of the return
From October 2014, cases will no longer populate the list where the ‘Last Year for SA Return’ signal has been set and a return that includes a PAYE source of income is amended. Note: The amount for these cases will be shown as ‘0.00’
The case will not appear on the ‘Reduction of Amount Coded Out’ Work List or be automatically notified to PAYE where
- The return is amended using function CREATE RETURN CHARGE or CREATE RETURN CHARGE FOR ENQUIRY in a case where an amount was previously transferred to PAYE for that year and this results in a reduction of the amount coded out
- The Last SA Return Required For signal is set for the return year or earlier
Any reduction in the amount coded on PAYE must be recognised and dealt with manually.
Other than details common or potentially common to all types of work item, the following specific details will be available
- Return year
- Adjustment to coded out amount (Note: This is a reduction, and must always be a minus figure)
Allocation of responsibility
The work item is allocated to the office with processing responsibility for the taxpayer. Within that office, the item will be worked by an officer with the user role of Clerical Processing Officer.
Frequency of review
This list should be reviewed as directed.
Updating of details
Until the work item is cleared, the following details held on the work item are updated by Work Management immediately the corresponding entry is updated on the taxpayer record
- Taxpayer name
- Employers reference (EMPREF) or Schedule D register number
Action to take on the work item
Advice on the action to take to clear the work item is available as a standard process description - see W037 - Reduction of amount coded
Deletion of the work item
The work item is not deleted automatically. It should be deleted manually using function WORK LIST CASES or function SELECTED CASE, on completion of the necessary clerical action.