PAYE21155 | Employer records: maintain employer record: machine listing

Machine listing is

• A method of accounting figures where a large volume of figures are involved

• Used in order to attempt to balance the P14 totals against the figures entered on the annual return

The person or person(s) responsible for this area of work are sometimes referred to as 'Machinists'.

You may, exceptionally, be asked to machine list totals to enable theprocessing of a return where

• Figures on the return are missing or illegible

• There are discrepancies between the totals on the return and forms P14

• It is not easy to obtain separate totals of NIC