DMBM520625 - Debt and return pursuit: PAYE: in-year process: quantification: further quantification is needed

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An employer may need more than one quantification visit in an income tax year. If so

• use the previous quantification figures (before deduction of payment) as a starting figure where possible
• quantify from the last date included in the previous quantification to the 5th of the month now due.

Before starting a second quantification make sure the previous quantification is accurate by checking

• the number of pay days from 6 April to the 5th of the month previously quantified
• the figures to the appropriate week/month
• the correct number of weeks have been taken from the wages book
• the tax/NIC figures have been taken from the records for the correct weeks, where taken from individual records
• that you are using the same records as those used before.

If you are not satisfied that the previous quantification is accurate, start your quantification from 6 April.