PAYE96360 - Reconcile individual: simple assessment: financial events summary
The Financial Events Summary screen (PAYE98002) has been updated to include where all or part of the underpayment is collected by Simple Assessment.
From November 2019 where all or part of the latest Financial Events summary screen displays a reconciled underpayment as 바카라 사이트˜Collected바카라 사이트™ and 바카라 사이트˜Sent to ETMP바카라 사이트™, this indicates an underpayment collected by the Simple Assessment process.
Where a previously carried forward underpayment has been included in the Simple Assessment charge. The original coded out element displayed in the source year will be updated from 바카라 사이트˜Carried forward바카라 사이트™ and 바카라 사이트˜Coded out바카라 사이트™ to 바카라 사이트˜Paid ETMP바카라 사이트™ and 바카라 사이트˜Paid ETMP바카라 사이트™, see PAYE96325.̀ư
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Existing Simple Assessment cases where the Simple Assessment charge includes a carried forward underpayment
From 17 November 2019 any existing Simple Assessment charges which included a carried forward underpayment from an earlier year will display a status of 바카라 사이트˜Paid ETMP바카라 사이트™ in the source year where the carried forward underpayment originated. This will update on any record within this criteria and is not restricted to cases reconciled after 17 November 2019.
The following accounting status will be displayed for years 2014 to 2015 and 2015 to 2016 as follows
- 1.̀ư 바카라 사이트˜Carried forward바카라 사이트™ and 바카라 사이트˜Paid ETMP바카라 사이트™ - The underpayment has been carried forward and included in a Simple Assessment year,
- 2.̀ư 바카라 사이트˜VPL U/P바카라 사이트™ 바카라 사이트“ 바카라 사이트˜Paid ETMP바카라 사이트™ 바카라 사이트“ The underpayment has been carried forward included in a Simple Assessment year. A Voluntary Payment Letter (VPL) historically has been issued for the amount due