PAYE96340 | Reconcile individual: simple assessment: cancelling a reconciliation

An operator can a cancel a non-submitted single year reconciliation result in line with current PAYE processing. This will return the NPS record to the previously recorded reconciliation result (if held). To avoid issues in cancelling a year reconciled as Simple Assessment, operators are advised to only cancel a reconciliation prior to submitting the result.

Note: Where a Simple Assessment result is cancelled the year will require a manual review and will need to be re-reconciled to re-align the ETMP charge with the correct reconciliation result on NPS.

An operator cannot cancel a year that is part of a multiple year reconciliation, in isolation. The operator should cancel all, then manually review and re-reconile in line with PAYE processing.