PAYE80036 - PAYE operation: review of claims and deductions: PSUBS (Action Guide)

Where a claim for professional subscriptions (PSUBS) is received in a letter or a form P810 and shows either a first claim or an increase of 拢2,500 or more in PSUBS, follow steps 1 - 8 below, as appropriate. This guide is presented as follows.

Initial action

Steps 1 - 3

Reply received

Steps 4 - 8

Initial action

1. Using List 3 check that the professional subscriptions qualify and that the description given is correct and check EBS for notes relevant to the PSUB claim. Use the PSUB Help card entitled 바카라 사이트楢mounts Partly Allowable바카라 사이트� to determine the percentage of the subscription fee which is available for tax relief

2. If the professional subscription does not qualify, do not allow the claim. Review CY-1 and if a tax calculation is required include the customer service message 바카라 사이트楶810 received PSUB does not qualify바카라 사이트� available from SEES Office Clerical Assistant, or where the claim was received in a letter, add the note 바카라 사이트楶SUB does not qualify바카라 사이트� and remove from the CY / CY+1 codes

3. If the professional subscription qualifies, write to the customer and ask for evidence of payment. Explain to the customer that the information is needed to support the claim and if we receive no reply the claim will not be allowed

  • Make a Contact History note to record the request for evidence to support the claim
  • Do not amend the code

Reply received

4. If the total PSUB is 拢2,501 or more, set the case up in Income Tax Self Assessment (ITSA) (or reactivate any dormant ITSA record) and update the record so that a tax return is issued next April for CY

In all cases

5. If you are satisfied with the evidence provided

  • Review liability for CY-1
  • If a tax calculation is required include the customer service message 바카라 사이트楶810 claim agreed as바카라 사이트� available from SEES Office Clerical Assistant, or where the claim was received in a letter, add the note 바카라 사이트楶SUB claim agreed as바카라 사이트�
  • If a tax calculation is not required, write to the customer and thank them for their co-operation and advise them that a calculation will not be issued

  • Amend the CY / CY+1 codes. Where the individual is liable at the Scottish or Welsh rates of tax the tax adjustment will use the appropriate Scottish or Welsh rate based on the individual바카라 사이트檚 highest rate of tax. The tax code will include an S (Scottish) or C (Welsh) prefix to indicate the individual is a Scottish or Welsh taxpayer.

  • Make a note in Contact History 바카라 사이트楶810 claim agreed as바카라 사이트� available from SEES Office Clerical Assistant, or where the claim was received in a letter, add the note 바카라 사이트楶SUB claim agreed as바카라 사이트�

6. If you disagree with the information provided

  • Write to the customer and advise them
  • Of the PSUB due (include an explanation to show how you arrived at the amount) and your intention to issue an informal calculation for CY-1 and to amend the CY coding
    And that
  • These will be issued in 30 days unless you hear from them further. You should also advise the customer that if they disagree, it will be necessary to issue a tax return. HMRC may then consider opening an enquiry into the completed return to challenge the figures disagreed with. If we do that they will be able to appeal against our conclusions and any additional tax that became due
  • Create a paper BF (PAYE105520) for 8 weeks
  • Make a note in Contact History 바카라 사이트楶810 claim not allowed / revised amount바카라 사이트� available from SEES Office Clerical Assistant, or where the claim was received in a letter, add the note 바카라 사이트楶SUB not agreed / revised amount바카라 사이트�

7. If the customer does not respond by the BF date assume agreement and

  • Issue an informal calculation for CY-1
  • Amend the CY / CY+1 codes. Where the individual is liable at the Scottish or Welsh rates of tax the tax adjustment will use the appropriate Scottish or Welsh rate based on the individual바카라 사이트檚 highest rate of tax. The tax code will include an S (Scottish) or C (Welsh) prefix to indicate the individual is a Scottish or Welsh taxpayer.
  • Calculate the tax adjustment in favour of HMRC or the customer and record this for inclusion on the monthly LOMR report 바카라 사이트楥laims / Non SA Enquiries바카라 사이트�

8. If the customer disagrees

  • Write to customer to explain that a Self Assessment return will be issued as this gives the customer the avenue to appeal
  • Set up the case in ITSA (or reactivate any dormant ITSA record) and issue a return for CY-1
  • Make a note in Contact History 바카라 사이트楴on return - P810 PSUB query바카라 사이트�, or where the claim was received in a letter 바카라 사이트楴on return - PSUB query바카라 사이트� and note action taken
  • Do not amend the code

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