PAYE100045 - taxpayer records: COP records: signals on COP
Signals on a taxpayer record serve to
- Give information to help you work the case
- Trigger certain computer functions and reviews
And
- Provide statistics
It is therefore essential that all relevant signals are set on a
record, as soon as the need for them arises, and deleted when they
are no longer required.
The table below tells you the signal or signals to use in
particular situations
| Signal
| Function
| Explanation
|
| Abroad | Set automatically when foreign address entered through TBS | Taxpayer's address is not in the UK, Isle of Man or Channel Islands and not one of HM ships, British forces abroad or a BFPO. Set the signal so that output from the Data Centre can be separated before posting and properly stamped. |
| ACD - with a date | CD | Date retirement annuity payments ceased. |
| Agent | TA, AS, AR, RS | Taxpayer has an agent acting. The signal is set automatically when you enter the agent's name and address. |
| BF - with or without a date | TA, CD, RI | Set this signal when you put SR Papers on BF in the BF Box. |
| BP6 | Automatic | A P6 is being stored until after Budget Final Review. The computer sets and deletes this signal. |
| CTC - with a date | CD | CTCD may be present but is no longer applicable. |
| Concard – at in File | TA | There is a concard for the taxpayer in the taxpayer's file. |
| CPR | Set automatically when case becomes CPR in SA | Complex Personal Return. |
| DECD | Set automatically when entered in TBS | Deceased with and without a date of death |
| DIR | TA, MA, MR, MS | Taxpayer is a Director. The signal is automatically cancelled when MA is used to transfer the record out. |
| DOB | Set automatically when entered in TBS | Date of birth. |
| DOM - with or without a date | CD, TA | Date of marriage. |
| DOS - with or without a date | CD, TA | Date of separation. |
| EB | TA | Earnings basis (no longer applicable). |
| EXPAT | Set automatically when case becomes EXPAT in SA | Expatriate case. |
| FILE-IN-DR 999/99 | TA | A File case has become an
SRS case and the file is in the District Record
|
| FILE | TA | Set automatically by the computer when a file case condition exists. It is not deleted automatically. |
| HRLETTER | TA | Higher rate letter issued to a non SA taxpayer |
| HRS | TA, CD | The taxpayer is liable, or potentially liable, at higher rates |
| INCSVY |
| The case has been selected for Income Survey. The signal is set by the computer and appears in TF and TX printouts only. It is followed by the last two digits of the year of selection. |
| INSP-ONLY | TA | Only an authorised officer can access the computer record because the taxpayer is related to or personally involved with a member of the district staff or the case is sensitive for some other reason. The signal can only be set or deleted by an authorised officer. |
| IRBA | CD | Ensures that Budget coding changes are not operated before the effective date. |
| KA | TA, CD | The taxpayer is known at work or at the Benefit Office by a different name. |
| MCODE - with a reason | CD | The code must be calculated manually. |
| MCOEMP | TA, CD | Correspondence relating to the taxpayer is not to be issued by the computer to the employer. |
| MCOTP | TA, CD, RI | Correspondence is not to be issued by the computer to the taxpayer. |
| MREV | TA, CD | The clearance position is to be reviewed manually each year. |
| MW | Automatic | Appears on a wife's GCD record to show she had employment before 6 April 1990 (prior to Independent Taxation. It cannot be entered or deleted. |
| NIBACT | CD | Set when you are using the actual amount of NIB on the P46(DSS). |
| NIBEST | CD | Set when you are using estimated amounts of NIB. |
| NOMVT | TA | Stops automatic transfer of the record by COP Function MA. Only an Officer Grade user or an authorised user can set or cancel it. |
| NRH | TA, RI | Set on a wife's GCD record in a transfer of allowances case where the husband has no record. |
| NOREP | TA | No repayment is to be made. |
| OCPN | TA, MS, MR, MA, CD | The record relates to an occupational pension. |
| P2TOAGENT | TA | P2 issued to taxpayer’s agent. |
| PCESS | Set automatically when date of death entered in TBS | Set when the deceased indicator is set on TBS |
| PE | TA | The case is on the Potential Enquiry List. |
| PENAL | CD | Review Form issued for a previous year has not been received. Automatically set by the computer. |
| POTA - followed by the last two digits of a tax year | TA, CD | The clearance for the tax year is to be reviewed manually. |
| POTAC - followed by the last two digits of a tax year |
| Set automatically by the computer where certain coding items are present. |
| P231 | TA | Set on a sub source record on instructions from the Processing Office responsible for the main source to transfer pay and tax details at end of year. |
| RLS | Set through TBS | Taxpayer's current address is unknown. |
| RFREQ | RI | Enter R40 or P810 and in the second field enter number of years you want the P810 to be issued, 1, 2, 3, 4, or P for the annual issue of the form. Further information can be found at PAYE79030 |
| RFINHIB | RI | Stop the automatic issue
of review form
|
| RTNINV | RI | The taxpayer has gross investment income over a certain limit. |
| RTNOSUK | RI | The taxpayer has income from outside the UK. ( Note: If the only foreign income is from dividends and less than £300 do not set the RTNOSUK signal). |
| SDOB | CD, TA | Spouse's date of birth. |
| SEPA | TA | Separate assessment was claimed for 1989-90 or an earlier year. |
| SFX followed by L, H, P or V | CD | Shows which code suffix is in use. Automatically set by the computer on a main record. |
| SIMHR - This signal should no longer be used. Where the signal is already set there is no need to remove it. | RI | A higher rate taxpayer
has
|
| SIMRAA | CD, RI | A taxpayer who is
entitled to a reduced age related allowance(s) has
|
| 575 HUS | RI | The computer is to send a review form 575 to the husband from his wife's main source record. Only set this signal in a transfer of allowances case if the husband has no record. |
| RTNCLERGY | RI | Set for certain new clergy cases. For more information follow the guidance given at PAYE62025. |
| RF-NEW-EMP |
| Set automatically by the computer when MA is used after the Review Form has been issued and the transfer is within the same office. |
| SPEC | CD, TA | The case needs special care. |
| SUB | CD, TA | The taxpayer has a PAYE sub source. |
| TRONC | MS, TA | The record relates to the taxpayer's share in a TRONC scheme. |
| TSFX | CD | Ensures that the code suffix T is not changed by the computer. |
| UNBEN | MA, MR, MS | Taxpayer is a Job Seeker’s Allowance claimant. |
| WEE | TA | Wife's Earnings Election was made for 1989-90 or an earlier year. |
