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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: tax calculation - automatic reconciliation

PAYE93050 | Reconcile individual: end of year reconciliation: tax calculation - automatic reconciliation

From HM Revenue & Customs · PAYE Manual

As well as tax calculations that you have created, there are also processes that go on behind the scenes that will trigger automatic reconciliation. The process concerned takes account of the full circumstances of the customer’s record and where it is possible to undertake an automatic reconciliation the system will automatically

  • Undertake a single year reconciliation where the year concerned is CY-1

  • Look to undertake a multiple year reconciliation (PAYE96201) where the year concerned is CY-2 or earlier. Where it is not possible to undertake a multiple year reconciliation the system will automatically perform a single year reconciliation of the year concerned

The first you will know about the issue of some of the automatic reconciliations is when you receive a work item. If the system is unable to complete the calculation then a work item will be produced.

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