PAYE reconciliations

The news item End-of-year reconciliations begin in July noted that the 2010/11 end of year PAYE reconciliations were about to start and that in answer to enquiries from Taxation a Revenue spokesperson said “NPS will not reconcile where it knows that a P11D is outstanding to avoid some of the problems we had last year”’.

Jane Hunt of the Association of Disabled Professionals has forwarded to us the following statement from HMRC which clarifies the statement above and how this will work.

‘The automated NPS reconciliation process will run when it has all the information it is expecting e.g. the P14 and the P11D. If there is no information about benefits on the record then the reconciliation will run when the P14 is received as NPS isn’t expecting a P11D. When the P11D showing the...