PAYE10001 - coding: coding allowances and reliefs: introduction

A code is issued to give effect to allowances and reliefs against PAYE income. The rates and amounts of allowances can change annually and are announced by the Chancellor in his Budget.

An individual must normally make a specific claim to a relief before you can give the relief in the code. Further instructions regarding entitlement to a relief and when the relief can be given are detailed in the Relief Instructions (RE) Manual.