PAYE10061 - Coding: coding allowances and reliefs: work item 155 - review code - surplus married couples ALLCE (Action Guide)
Work item 155 will be generated where the system calculates that there is surplus Married Couple’s allowance on an individual record. Where the spouse's National Insurance number is recorded on the husband’s record but there is no trace of the spouse’s record, the work item will display no details of the spouse’s designatory details.
To clear the work item follow steps 1 - 8 below. This guide is presented as follows
Step 1 |
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Steps 2 - 6 |
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Steps 7 - 8 |
For details of how to use any of the PAYE Service functions, access the system help.
Initial action in all cases
1. |
Review |
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Update the record
2. |
Review the amount of surplus allowances on the transferring spouse’s or civil partner’s record and make a note of the amount available |
3. |
Review the record to see if a form 575 has been received or issued (for information about targeted review forms refer to PAYE79040) |
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4. |
Access both of the transferring and receiving spouse or civil partner’s record and update with the appropriate surplus amount of income, allowances, benefits and deductions (IABD). For information about how to enter details and submit for a code calculation refer to PAYE130020 |
5. |
On the Code Details screen ‘Submit’ to issue the tax code |
6. |
Update Contact History |
Close the work item
7. |
Complete the work item notes |
8. |
Close the work item |
