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Where a form P14 is received and a 鈥楶eriod of NT鈥� has been recorded in EMPLOYMENT SUMMARY for the tax year (see PAYE64040) and a NT code has been issued

• An automatic apportionment of the P14 pay will be done for the 鈥楶eriods of NT鈥� recorded
• Where no 鈥楶eriod of NT鈥� exists on the record, no apportionment will be done
• The newly calculated liable amounts of pay and tax will be used within the reconciliation calculation and will be displayed on the PAY AND TAX SUMMARY screen, and the P14 SUMMARY / END OF YEAR RECORD SUMMARY will display the details within the fields 鈥楥alculated Pay this Employment鈥� and 鈥楥alculated tax this Employment鈥�
• All employments that fall within the NT period will have the income and tax apportioned. If this is not as required the Inhibit Automatic Reconciliation indicator needs to be set

Note: Where there is no 鈥楶eriod of NT鈥� recorded in EMPLOYMENT SUMMARY the 鈥楥alculated Pay this Employment鈥� and 鈥楥alculated tax this Employment鈥� fields will not be displayed.

NI Only Employments

Under RTI, where an employer submits an FPS which shows both 鈥楾axable Pay to Date鈥� and 鈥楾otal Tax to Date鈥� of nil, but the employer continues to deduct National Insurance (NI) contributions, the individual鈥檚 employment record will be treated as 鈥楴I Only鈥�. See PAYE11010.

The 鈥楴I Only鈥� employment will be included within the reconciliation calculation issued for the year and will show 鈥楶AYE Pay鈥� of 拢0.00 and 鈥楾ax Paid鈥� of 拢0.00.