PAYE96320 | Reconcile individual: simple assessment: re-reconciliation of existing simple assessment years

When years included in a prior multiple year reconciliation are re-reconciled the system will check:

• If a year was previously reconciled as Simple Assessment is re-reconciled, and now meets Self Assessment criteria, the year will be reconciled as Self Assessment. The Simple Assessment will be cancelled, and an update will be sent to ETMP.

• If a year reconciled as Simple Assessment is re-reconciled and no amendments have been made to the record or the underpayment amount has not changed, the result will be shown on the Reconciliation summary and details as ‘Reconciled-Balanced’ however, the customer will still be underpaid and the charge on ETMP will not change.

• Where an existing Simple Assessment year is re-reconciled and the year is no longer reconciled underpaid (for example balanced or overpaid) the ETMP charge will be cancelled, a nil charge PA302 will be issued. If the result is reconciled overpaid this will be repaid in line with PAYE overpayment processing.

• Where a year previously reconciled as Simple Assessment now has missing information and can’t be re-reconciled, a WI will be created, and the multiple year reconciliation will not proceed. For manual reconciliations, a new error message will be displayed, and the reconciliation will not proceed. See action guide tax36134.

• When the previous reconciliation included Simple Assessment years which are now under Query or Appeal the year(s) will not be included in the multiple year reconciliation.

• For batch reconciliations the re-reconciliation calculation will not proceed for the tax year and the previous reconciliation result will be retained.

• For manual reconciliations, a new error message will be displayed, and the re-reconciliation will not proceed