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  1. Home
HMRC internal manual

PAYE Manual

From:
HM Revenue & Customs
Published
13 April 2016
Updated:
2 May 2025 - See all updates
  1. Back to contents
  2. PAYE94000

PAYE94000 - Reconcile individual: in-year reconciliation: contents

  1. PAYE94001
    Introduction
  2. PAYE94010
    Trigger in-year reconciliation
  3. PAYE94015
    Automatic in-year reconciliation checks
  4. PAYE94020
    Special circumstances
  5. PAYE94021
    Special circumstances (Action Guide)
  6. PAYE94025
    Cessation repayments
  7. PAYE94030
    Cessation repayment calculation
  8. PAYE94035
    Cessation repayment calculation: underpaid or balanced
  9. PAYE94040
    Cessation repayment calculation: overpaid
  10. PAYE94045
    Small pension taken as a lump sum payment (formerly known as trivial commutation payments)
  11. PAYE94050
    Small pension taken as a lump sum payment (formerly known as trivial commutation payments) repayment calculation: underpaid or balanced
  12. PAYE94055
    Flexibly accessed pension rights
  13. PAYE94060
    Unemployment repayments
  14. PAYE94065
    Unemployment repayments calculation: underpaid or balanced
  15. PAYE94070
    Unemployment repayments calculation: overpaid
  16. PAYE94075
    Unemployment repayments: subsequent claims
  17. PAYE94080
    Work item 119 - P53 required
  18. PAYE94085
    Work item 130 - repayment P45(1) now received
  19. PAYE94090
    State pension deferral lump sum payments
  20. PAYE94058
    Lump sum death benefits

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