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Contents

Official guidance
PAYE Manual

PAYE94000 · Reconcile individual: in-year reconciliation

  • PAYE94001 · Introduction
  • PAYE94010 · Trigger in-year reconciliation
  • PAYE94015 · Automatic in-year reconciliation checks
  • PAYE94020 · Special circumstances
  • PAYE94021 · Special circumstances (Action Guide)
  • PAYE94025 · Cessation repayments
  • PAYE94030 · Cessation repayment calculation
  • PAYE94035 · Cessation repayment calculation: underpaid or balanced
  • PAYE94040 · Cessation repayment calculation: overpaid
  • PAYE94045 · Small pension taken as a lump sum payment (formerly known as trivial commutation payments)
  • PAYE94050 · Small pension taken as a lump sum payment (formerly known as trivial commutation payments) repayment calculation: underpaid or balanced
  • PAYE94055 · Flexibly accessed pension rights
  • PAYE94060 · Unemployment repayments
  • PAYE94065 · Unemployment repayments calculation: underpaid or balanced
  • PAYE94070 · Unemployment repayments calculation: overpaid
  • PAYE94075 · Unemployment repayments: subsequent claims
  • PAYE94080 · Work item 119 - P53 required
  • PAYE94085 · Work item 130 - repayment P45(1) now received
  • PAYE94090 · State pension deferral lump sum payments
  • PAYE94058 · Lump sum death benefits
  1. Reconcile individual: in-year reconciliation: contents
  2. Reconcile individual: in-year reconciliation: unemployment repayments calculation: underpaid or balanced

PAYE94065 | Reconcile individual: in-year reconciliation: unemployment repayments calculation: underpaid or balanced

From HM Revenue & Customs · PAYE Manual

Where the tax calculation results in either a balanced position or with an underpayment the message ‘There is no overpayment calculated’ is displayed.

You must

  • Not ‘Submit’ the calculation. Instead ‘Cancel’ out of it

  • Write to the individual and explain that no repayment is due at the moment

  • Enclose Parts 2 and 3 of form P45, but marked ‘Week 1 basis’

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

  • Make a note in Contact History with the details of where the claim papers are held

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