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Contents

Official guidance
PAYE Manual

PAYE64000 · Employment maintenance: maintain employment

  • PAYE64001 · Introduction
  • PAYE64010 · Employment details
  • PAYE64015 · Delete employment
  • PAYE64020 · Pay and tax summary screen - amend and delete
  • PAYE64021 · Pay and tax summary screen - amend and delete (Action Guide)
  • PAYE64025 · Customer query and gaps in employment history
  • PAYE64030 · Further action after updating employment history
  • PAYE64035 · Purpose and use of form P91
  • PAYE64040 · Create NT period of employment
  • PAYE64045 · Work item 45 - online input tax table discrepancy
  • PAYE64050 · Work item 65 - P46(car) - unable to trace employment
  • PAYE64055 · Work item 222 - EXPAT EMPT clerically created
  • PAYE64056 · Work item 222 - EXPAT EMPT clerically created (Action Guide)
  • PAYE64060 · Work item 235 - EOYR - NI transfer / delete P14
  • PAYE64065 · Work item 246 - employer scheme ceased
  • PAYE64066 · Work item 246 - employer scheme ceased (Action Guide)
  • PAYE64070 · Form P180
  • PAYE64075 · Form P185
  • PAYE64080 · Work item 158 - personal allowances at multiple sources
  1. Employment maintenance: maintain employment: contents
  2. Employment maintenance: maintain employment: work item 235 - EOYR - NI transfer / delete P14

PAYE64060 | Employment maintenance: maintain employment: work item 235 - EOYR - NI transfer / delete P14

From HM Revenue & Customs · PAYE Manual

Work item 235 is created to prompt a re-triggering of the EOY reconciliation when an employment has been deleted through the transfer of a P14 to another account.

From October 2013 work item 235 will not be created for SA years and for CY-7 and earlier.

At the point at which work item 235 is to be generated, a check will be made to see whether or not work item 76 (PAYE61200) or work item 430 (PAYE61225) is already open on the customers account for the same year. Where it

  • Is not, work item 235 will be created

  • Is, work item 235 will not be created and in reviewing work item 76 or 430 you will need to review and correct any work item 235 issues on the cases

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