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Contents

Official guidance
Self Assessment Manual

SAM101000 · Records: maintain taxpayer record

  • SAM101001 · Introduction
  • SAM101010 · Address flow from CID framework to SA
  • SAM101020 · Address: computer review
  • SAM101030 · Address RLS
  • SAM101031 · Address RLS (Action Guide)
  • SAM101040 · Automatic removal of cases from SA using CY-1 return
  • SAM101042 · Criteria for auto removal of cases from SA using CY-1 return
  • SAM101043 · Automatic removal of ceased self employed and/or partner cases from SA
  • SAM101050 · Automatic unsetting of ‘last SA return required’ signal
  • SAM101060 · Breaking the SA and PAYE link
  • SAM101070 · W050 cid framework rejection work list
  • SAM101071 · W050 CID framework rejection work list (Action Guide)
  • SAM101075 · SA exceptions from Frameworks merging process
  • SAM101076 · SA exceptions from Frameworks merging process (Action Guide)
  • SAM101080 · Deferred class 4 NIC
  • SAM101090 · Dormant records
  • SAM101091 · Dormant records (Action Guide menu)
  • SAM101092 · Dormant records: making a record dormant (Action Guide)
  • SAM101093 · Dormant records: re-activating a dormant record (Action Guide)
  • SAM101094 · Dormant records: automation of dormant record process
  • SAM101100 · Duplicate SA records
  • SAM101101 · Duplicate SA records (Action Guide)
  • SAM101105 · SA mixed records
  • SAM101106 · SA mixed records (Action Guide)
  • SAM101110 · Employer compliance system - expenses and benefits
  • SAM101120 · HMRC delay in using information
  • SAM101121 · HMRC delay in using information (Action Guide)
  • SAM101130 · I filers exception printout
  • SAM101131 · I filers exception printout (Action Guide)
  • SAM101140 · Inhibit auto closure signal
  • SAM101150 · Inhibition of statements
  • SAM101160 · Liability unlikely
  • SAM101170 · Linking SA and PAYE records
  • SAM101180 · Maintain agent for taxpayer
  • SAM101190 · Maintain capacities
  • SAM101200 · Maintain company record
  • SAM101210 · Maintain individual record
  • SAM101220 · Maintain partner
  • SAM101230 · Maintain partnership record
  • SAM101240 · Maintain taxpayer return profile
  • SAM101250 · Maintain trade
  • SAM101260 · Maintain trust record
  • SAM101270 · Maintaining addresses
  • SAM101290 · Nominated partner
  • SAM101310 · W045 pensioner and low income review list
  • SAM101320 · W046 pensioner and low income quality review list
  • SAM101330 · Postcodes
  • SAM101340 · W032 RLS cases work list
  • SAM101350 · View taxpayer details
  • SAM101360 · Who can amend a taxpayer record
  • SAM101370 · Budget payment plan signal
  • SAM101380 · Scottish income tax
  • SAM101390 · Welsh income tax
  1. Records: maintain taxpayer record: contents
  2. Records: maintain taxpayer record: employer compliance system - expenses and benefits

SAM101110 | Records: maintain taxpayer record: employer compliance system - expenses and benefits

From HM Revenue & Customs · Self Assessment Manual

The Employer Compliance System

  • Checks the employer’s cash equivalent calculations

  • Identifies discrepancies

  • Checks and provides a CY coding forecast

  • Provides a coding forecast for CY+1

  • Updates on the PAYE record details of the latest car

  • Posts a summary of P11D information, including forecasts and discrepancies, to the PAYE record

An automated facility allows tax codes to be updated immediately when form P11D information is processed. Expenses and benefits for CY and for CY-1 will be coded automatically in the majority of cases but where this is not possible the relevant PAYE Work Management item will be created. More information can be found in the PAYE Manual.

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