PAYE96320 - Reconcile individual: simple assessment: re-reconciliation of existing simple assessment years
When years included in a prior multiple year reconciliation are re-reconciled the system will check:
- If a year was previously reconciled as Simple Assessment is re-reconciled, and now meets Self Assessment criteria, the year will be reconciled as Self Assessment. The Simple Assessment will be cancelled, and an update will be sent to ETMP.
- If a year reconciled as Simple Assessment is re-reconciled and no amendments have been made to the record or the underpayment amount has not changed, the result will be shown on the Reconciliation summary and details as 바카라 사이트˜Reconciled-Balanced바카라 사이트™ however, the customer will still be underpaid and the charge on ETMP will not change.
- Where an existing Simple Assessment year is re-reconciled and the year is no longer reconciled underpaid (for example balanced or overpaid) the ETMP charge will be cancelled, a nil charge PA302 will be issued. If the result is reconciled overpaid this will be repaid in line with PAYE overpayment processing.
- Where a year previously reconciled as Simple Assessment now has missing information and can바카라 사이트™t be re-reconciled, a WI will be created, and the multiple year reconciliation will not proceed. For manual reconciliations, a new error message will be displayed, and the reconciliation will not proceed. See action guide tax36134.
- When the previous reconciliation included Simple Assessment years which are now under Query or Appeal the year(s) will not be included in the multiple year reconciliation.
- For batch reconciliations the re-reconciliation calculation will not proceed for the tax year and the previous reconciliation result will be retained.
- For manual reconciliations, a new error message will be displayed, and the re-reconciliation will not proceed