2018 tax year
If you cancel a payment for the 2018 tax year that was not previously reported to Revenue via a submission file, follow these steps:
Recoup the net payment from the deceased individual's estate.
Identify deceased employees by checking the populated Date of Death or ticking the Deceased indicator.
To cancel the payment:
Tick the Previous Year Recoupment option.
Do not tick the PAYE Modernisation Deletion option, as the original payment was not reported through a payroll submission file.
The cancellation will be reflected in the payroll submission file because the date of death is populated or the Deceased indicator is ticked.
The submission file will show the required negative values for Revenue (for the cancellation), which will also appear in the CorePay Control report.
2019 tax year
If you cancel a payment for the 2019 tax year that was previously reported to Revenue via a submission file, follow these steps:
Recoup the net payment from the deceased individual's estate.
Identify deceased employees by checking the populated date of death or ticking the Deceased indicator.
To cancel the payment:
Do not tick the Previous Year Recoupment option.
Tick the PAYE Modernisation Deletion option, as the original payment was reported through a payroll submission file.
Send the required DELETE instruction to Revenue in a submission file.
The submission file will not contain the relevant negative values for Revenue (for the cancellation), and these values will not appear in the CorePay Control report.
To view details on the submission file, ensure that the previous payment in the current tax year is canceled in the current period.