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[Event](#event) [Allocation of responsibility](#allocation) [Frequency of review](#frequency) [Updating details](#updating) [Action to take on the work item](#actionwork)
[Deletion of work item](#deleworkitem)
Ìý

{#event}Event

A work item is created where:-

1.ÌýÌýÌýÌýÌýÌýÌýÌýÌýUpdates from SA to PAYE with information regarding Class 2 NIC’s has been rejected because the NINO, UTR and Surname held on SA cannot match to a record on PAYE.

2.ÌýÌýÌýÌýÌýÌýÌýÌý Updates from SA to PAYE with information regarding the Class 2 NIC’s amount has been rejected because PAYE cannot:-

ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý a.ÌýÌýÌýÌýÌýÌýÌýÌý Find Class 2 NIC’s charge to set the payment reported by SA against

ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý b.ÌýÌýÌýÌýÌýÌýÌýÌý Find the Class 2 NIC charge that SA are telling them to remit

ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý c.ÌýÌýÌýÌýÌýÌýÌýÌý Find a remitted charge SA are telling them to un-remit

ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý d.ÌýÌýÌýÌýÌýÌýÌýÌý Unset the Class 2 NIC’s ‘Under Small Profit Threshold signal’ where it is not held on the PAYE record

ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý e.ÌýÌýÌýÌýÌýÌýÌýÌý Reduce the Class 2 NIC’s amount where they do not hold a Class 2 NIC charge

3.ÌýÌýÌýÌýÌýÌýÌýÌý Updates relating to the Class 2 NIC’s amount from PAYE to SA have been rejected because:-

ÌýÌýÌý ÌýÌýÌýÌýÌýÌýÌýÌýa. Create Return Charge or Create Return Charge for Enquiry has been used and this needs to be reviewed to see if the customer should be told of a different amount of Class 2 NIC’s to pay

ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýb.ÌýAn update to the Class 2 NIC’s amount due has been sent from PAYE to SA and the update is outside the 9 month correction window.Ìý This includes Voluntary Payment cases where the customer has asked to pay voluntarily but has not paid, or has only partly paid, the amount due by the due date, and the return was received more than 9 months before a scan is run to reduce the Class 2 NIC’s amount to the amount paid.

4.ÌýÌýÌýÌýÌýÌýÌýÌý The scan run after 31^st January payment date to remove voluntary Class 2 amounts unpaid for

• ÌýÌýÌýÌý Customers who filed their return outside the 9 month correction window

ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýAnd

• ÌýÌýÌýÌý Customers for whom a Create Return Charge has been done as no return is expected

5.ÌýÌýÌýÌýÌýÌýÌýÌý Updates relating to Marriage Allowance where:-

ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý a.ÌýÌýÌýÌýÌýÌýÌýÌý Create Return Charge or Create Return Charge for Enquiry has been usedÌýand this needs to be reviewed for a digital claim toÌýÌý Married Allowance

ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý b.ÌýÌýÌýÌýÌýÌýÌýÌý A Married Allowance claim is made by the customer outside the 9 monthÌýcorrection window

6.ÌýÌýÌýÌýÌýÌýÌý A change of status relating to devolved residency has been notified to the Citizens Identification Framework and

a.ÌýÌýÌýÌýÌýÌýÌýÌýÌý Create Return Charge or Create Return Charge for Enquiry has been used and this needs to be reviewed to check the correct taxpayer status and rate of income tax shown

b.ÌýÌýÌýÌýÌýÌýÌýÌýÌý A change to the pre-populated taxpayer status and rate of income tax is made by the customer outside the 9 months correction window

{#allocation}Allocation of responsibility

The work item is allocated to the office with processing responsibility for the taxpayer. Within that office the item will be worked by an officer with the user role of Clerical Processing Officer.

{#frequency}Frequency of review

This list should be reviewed as directed

Updating details {#}

Until the work item is cleared Work Management updates the following details held on the work item immediately the corresponding entry is updated on the taxpayer record

• Taxpayer name
• NINO
• Employer reference (EMPREF) or ScheduleÌýÌý register number

{#actionwork}Action to take on the work item

Advice on the action to take to clear the work item is available using the appropriate Action Guide found

Deletion of work item

The work item should be deleted manually