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<p>At the end of each tax year HMRC reconciles the PAYE accounts of individual customers
who are outside Self-Assessment. This exercise is called End of Year Reconciliation.
Information used includes the final pay and tax deductions for the year as reported
by employers, alongside taxable benefits and any additional income/benefits supplied
by the individual customer. In addition, HMRC carries out assurance checks to ensure
that the calculation is correct. Some re-calculations may be necessary if the position
has changed, for example, due to further changes to income, expenses claims, or benefits.</p><p><strong>
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