PAYE64030 - Employment maintenance: maintain employment: further action after updating employment history
After you have updated the EMPLOYMENT SUMMARY screen, and you are satisfied that you have a complete employment history (ignoring gaps of less than 10 consecutive weeks) from the 6 April CY, you will need to take further action to see if a cumulative code can be restored. You may need to take into account information displayed on the CONTACT HISTORY screen before a cumulative code is issued.
You should use the TAX TABLE screen to calculate an individual’s liability according to the Tax Tables. See PAYE71035.
Compare the Total Tax paid on the EMPLOYMENT SUMMARY screen with the amount of tax due on the TAX TABLES CALCULATION RESULT screen. Where the tax paid is greater than the tax due (This content has been withheld because of exemptions in the Freedom of Information Act 2000) a cumulative tax code can be restored. However, where the tax is underpaid (This content has been withheld because of exemptions in the Freedom of Information Act 2000) the tax code should remain on a Week1 / Month 1 basis.
For more information on reviewing employment history and issuing a tax code see PAYE61205.