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    1. Home
    HMRC internal manual

    PAYE Manual

    From:
    HM Revenue & Customs
    Published
    13 April 2016
    Updated:
    6 June 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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