PAYE94035 | Reconcile individual: in-year reconciliation: cessation repayment calculation: underpaid or balanced

Where the tax calculation results in an underpayment, or the case is balanced within tolerances, the message ‘There is no overpayment calculated’ is displayed. Where this is so and you approve the tax calculation for issue, the system will

• Prepare a the tax calculation (P800) for issue

• Notify the accounting system of the underpayment

• Issue up to two voluntary payment letters and then transfer any outstanding underpayment to SA (PAYE90011)

• Create a work item 236 (PAYE90011) if the underpayment cannot be transferred to SA or is rejected by SA

For cessation repayment claims where this is so, that is, where the tax calculation shows an underpayment, at the point at which you approve the calculation for issue you must

• Make a note in Contact History with the details of the action taken

• Include a note within the Contact History note to show where the claim papers are held