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.