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Contents

Official guidance
PAYE Manual

PAYE93000 · Reconcile individual: end of year reconciliation

  • PAYE93001 · Introduction
  • PAYE93005 · Interaction with self assessment
  • PAYE93010 · Deciding if a case can be reconciled
  • PAYE93015 · Reconciliation summary screen
  • PAYE93016 · Multiple years reconciliation summary screen
  • PAYE93020 · Validation
  • PAYE93025 · Validation checks work items (Action Guide menu)
  • PAYE93026 · Work item 123 - SBA indicator held - no SA indicator set (Action Guide)
  • PAYE93030 · Work item 116 - P60 - P14 discrepancy
  • PAYE93032 · SA start year
  • PAYE93033 · SA start year screen
  • PAYE93036 · Tax calculation issues
  • PAYE93037 · Tax calculation screen
  • PAYE93038 · Net of tax arrangements
  • PAYE93040 · Tax calculation - reasons for overpayment screen
  • PAYE93045 · Tax calculation - reasons for underpayment screen
  • PAYE93050 · Tax calculation - automatic reconciliation
  • PAYE93051 · Automatic reconciliation where code NT operated
  • PAYE93060 · Work item 104 - tax calculation - manual issue
  • PAYE93065 · Tax calculation results - cancelling a tax calculation
  • PAYE93066 · Non UK residents-S810 and S811 ITA 2007 (formerly S128 FA 1995) cases
  • PAYE93075 · Tolerances
  • PAYE93080 · Small pension taken as a lump sum payment (formerly known as trivial commutation payments)
  • PAYE93083 · Redundancy repayment calculation (Action Guide)
  • PAYE93090 · Concessional relief
  • PAYE93091 · Arrears of pay or pension
  • PAYE93095 · Migration issues
  1. Reconcile individual: end of year reconciliation: contents
  2. Reconcile individual: end of year reconciliation: work item 116 - P60 - P14 discrepancy

PAYE93030 | Reconcile individual: end of year reconciliation: work item 116 - P60 - P14 discrepancy

From HM Revenue & Customs · PAYE Manual

Where a case has been reconciled using P60 information and a subsequent form P14 or EOY Record is received, a check is made by the system to see if the pay and the tax are the same as that recorded on the P60. If they are the same then no further action is taken. If they differ by more than £50 then work item 116 is created.

Instructions on how to clear this work item are in action guide tax36115 WI116.

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