PAYE96335 | Reconcile individual: simple assessment: interaction with ETMP

The Simple Assessment process is triggered in NPS when an underpayment from an end of year reconciliation that cannot be coded. NPS interaction with ETMP system is:

• The underpayment is ‘sent to ETMP’ from NPS as a method of passing responsibility for collection to ETMP.

• ETMP sends NPS:

• A charge reference.

• A payment due date.

• Receipt of the charge reference and due date triggers the PA302 output for the tax year

• NPS will update the Accounting/ Financial Details to ‘Collected’ and ‘Sent to ETMP’.

When an existing Simple Assessment charge is amended or cancelled NPS will notify ETMP of the updated reconciliation result.