PAYE96335 - Reconcile individual: simple assessment: interaction with ETMP
The Simple Assessment process is triggered in NPS when an underpayment from an end of year reconciliation that cannot be coded. NPS interaction with ETMP system is:
- The underpayment is ‘sent to ETMP’ from NPS as a method of passing responsibility for collection to ETMP.
- ETMP sends NPS:
- A charge reference.
- A payment due date.
- Receipt of the charge reference and due date triggers the PA302 output for the tax year
- NPS will update the Accounting/ Financial Details to ‘Collected’ and ‘Sent to ETMP’.
When an existing Simple Assessment charge is amended or cancelled NPS will notify ETMP of the updated reconciliation result.