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Contents

Official guidance
PAYE Manual

PAYE98000 · Accounting: end of year

  • PAYE98001 · Introduction
  • PAYE98002 · Accounting status
  • PAYE98005 · SA underpayments
  • PAYE98010 · Record / reverse revenue loss
  • PAYE98012 · Code out outstanding amount
  • PAYE98015 · Review code checkbox
  • PAYE98020 · Underpayment spreading
  • PAYE98025 · Migration issues
  • PAYE98030 · Multiple years
  1. Accounting: end of year: contents
  2. Accounting: end of year: code out outstanding amount

PAYE98012 | Accounting: end of year: code out outstanding amount

From HM Revenue & Customs · PAYE Manual

The Code Out Outstanding Amount action link allows us to include in the CY+1 any underpayment or part of an underpayment not previously coded. The underpayment must have a status of outstanding or part paid.

The action link is available from the Underpayment Details screen and selecting it will trigger an online check as to whether the underpayment can be coded in CY+1.

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