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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: work item 130 - repayment P45(1) now received

PAYE94085 | Reconcile individual: in-year reconciliation: work item 130 - repayment P45(1) now received

From HM Revenue & Customs · PAYE Manual

Work item 130 is created when form P45 Part 1 which matches an employment on the record is processed and details of an in-year repayment claim have been previously entered when the P45 Part 1 details were not held for the tax year current at that time. If there are several employments and the P45 Part 1 received does not match the employment that is still live, this work item will not be created.

This work item can be assigned to any operator by the [Get Next] function of the PAYE Work Management System. However the appropriate action can only be taken by an operator with access to the original in-year reconciliation repayment claim papers.

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