PAYE93016 - Reconcile individual: end of year reconciliation: multiple years reconciliation summary screen

The Multiple Years Reconciliation Summary screen is displayed when you trigger a reconciliation for CY-2 or earlier and the system determines that all the required information is held on the case to allow a multiple year reconciliation (PAYE96201) to take place.

Where a reconciliation resulting in a Simple Assessment is triggered the year includes a carried forward (previously coded) underpayment from an earlier year, this may result in a multiple year reconciliation PAYE96325.

The screen will display details of the years the multiple year reconciliation covers and it will allow you to access the Tax Calculations for the years concerned before you

Where a multiple year reconciliation is triggered and it cannot cover all years up to and including CY-1 you will receive an appropriate advisory message, for example ‘Reconciliation cannot occur, P14 details expected’ as to why the next year not displayed in the Multiple Year Reconciliation screen cannot be included in a multiple year reconciliation.

The Multiple Years Reconciliation Summary screen is only displayed where the system determines that an online multiple year reconciliation can take place and it will only be visible until the Tax Calculations within the reconciliation are approved or cancelled.

The rest of this subject is presented as followed

Date field
Tax Year field
Status field
Amount field
Year Coded Out field
Cumulative Amount field
C/F Amount field
Simple Assessment field
Inhibit field
View Record icon
Cancel Multiple Tax calculations action link
Approve Multiple Tax calculations action link

Date field

The Date fields display the date on which the reconciliations have been triggered.

Tax Year field

The Tax Year fields display the years covered by the multiple year reconciliation.

Status field

The Status fields display the final status of each year’s reconciliation, for example, ‘Reconciled - Overpaid’.

Amount field

The Amount field will display (by year) the amount the customer is underpaid / overpaid. The amount displayed is the amount relevant to the year in isolation and you will need to use the ‘Cumulative Amount’ figures or view the tax calculation concerned to determine whether or not the Amount field displays an underpaid or overpaid amount.

Year Coded Out field

The Year Coded Out field, where applicable, displays the year in which an underpayment has been coded out for collection. Where the underpayment was collected over more than one year, the Year Coded Out field displays the last year in which it was / will be collected.

Cumulative Amount field

The Cumulative Amount field displays the cumulative year end amount taking into account any underpayment or overpayment (including repayment supplement) brought forward into the year. Where due, that is where the customer is overpaid in isolation for the year being reviewed, the Cumulative Amount field does not include any repayment supplement and you will need to use the details displayed in the ‘C/F Amount field’ (see below) to determine the supplement arising.

C/F Amount field

The C/F Amount field displays the amount carried forward into the next (later) tax year. The amount concerned may be the same as the Cumulative Amount but in cases where customer is overpaid in the year in isolation, the ’C/F Amount’ may be higher (where the year end result is ’Reconciled - Overpaid’) or lower (where the year end result is ‘Reconciled - Underpaid’) than the Cumulative Amount.

Simple Assessment field

Where a multiple year reconciliation is triggered any years which are ‘Reconciled Underpaid’ which cannot be collected by adjusting the individual’s tax code will be collected by Simple Assessment PAYE96301.

Where an underpayment is collected by Simple Assessment a ‘Y’ will be displayed for the year in the ‘Simple Assessment’ field. If the year is not Simple Assessment the field will be blank.

Inhibit field

The Inhibit field will indicate whether or not automatic reconciliation of the year concerned has been inhibited (PAYE93015).

View Record icon

The View Record icon allows you to review the tax calculation for the year concerned.

Cancel Multiple Tax calculations action link

After you have reviewed (PAYE96220) each Tax Calculation within the multiple year reconciliation, the Cancel Multiple Tax calculations action link allows you to cancel them being issued (PAYE96235).

Approve Multiple Tax calculations action link

After you have reviewed (PAYE96220) each Tax Calculation within the multiple year reconciliation, the Approve Multiple Tax calculations action link allows you to approve the tax calculations for issue (PAYE96225).