PAYE103011 - Individual records: maintain individual details: work item 22 - DOB amended - review coding (Action Guide)
To clear work item 22 follow steps 1 - 27. This guide is presented as follows.
Initial action
| 1. |
Before proceeding, check the Contact History screen to view notes and to check previous actions taken |
| 2. |
Check the source of the new information against existing records to see why a change to the date of birth has been made |
| 3. |
Contact the individual (PAYE103105) if you are in any doubt about which date is the correct date of birth. This is particularly important if the change will impact on age-related allowances |
| 4. |
Where a change to the existing date held on the system is not appropriate update contact history and close the work item in accordance with PAYE110075 |
| 5. |
Where the change is appropriate select the Individual Summary screen to ensure that the amended date of birth (DOB) has been recorded |
| 6. |
Check to see if the amended date may change entitlement to age-related allowances for any year or require a code change to include National Insurance Benefit (NIB). Note: See PAYE76095 for details regarding State Pension age |
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Amended DOB reduces individual’s age to less than state pensionable age
| 7. |
Inhibit EOY reconciliation by selecting the relevant tax year from the drop down menu then selecting the button next to the Allow/Inhibit Automatic Reconciliation field in the Reconciliation Summary screen (PAYE93015) to inhibit auto reconciliation |
| 8. |
Update IABD (PAYE130020) for CY and submit to trigger tax code calculation |
| 9. |
Update IABD for all earlier years affected and submit to trigger reconciliation |
| 10. |
Update Contact History |
| 11. |
Close the work item in accordance with PAYE110075 |
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Amended DOB - some age-related allowances still due as individual has moved from one age band to another
| 12. |
Review allowances and update IABD, as appropriate, with latest details to take account of amended DOB |
| 13. |
On the Code Details screen select [Submit] to issue the tax code |
| 14. |
Review spouse’s record, if appropriate |
| 15. |
Update Contact History |
| 16. |
Close the work item in accordance with PAYE110075 |
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Amended DOB increases individual’s age to state pensionable age
| 17. |
Check the View Review Status Summary screen (PAYE79041) to see if P161 has been issued / received in last 3 months |
| 18. |
If form P161 is held check that latest details are held on income, allowances, benefits and deductions (IABD) (including details of state pension / benefits) or enter details, refer to PAYE130065 for state pension |
| 19. |
On the Code Details screen select [Submit] to issue a tax code |
| 20. |
Update Contact History |
| 21. |
Close the work item in accordance with PAYE110075 |
| 22. |
If form P161 not held - check Contact History (last 3 months) for notes about last details of income |
| 23. |
Update the income, allowances, benefits and deductions area with details of the state pension / benefit details (if details are not held - estimate the amount using the amount of the basic state pension on form P242). For information about how to enter details and submit for a code calculation refer to PAYE130020 |
| |
(Age-related allowances are not due when the P161 has not been received unless full details of the individual’s income are already known). Once a P161 is logged as received the system will calculate the age-related allowances due using the income details entered in the IADB pages |
| 24. |
Add the following note on Contact History - ‘Full details of income not known, P161 issued’. Issue form P161 to get the up to date income details
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| |
Note: The form P161 must be issued from NPS so that the date of issue and receipt is recorded on the system. The P161 can be issued from Contact History ‘Issue Forms’ and also by selecting the ‘on line’ tick box in Targeted Review Forms ‘Issue Forms’. For more information about issuing a form P161 refer to PAYE79042 |
| 25. |
On the Code Details screen select [Submit] to issue a tax code. For more information about how the system calculates the amount of state pension / benefit to be coded, refer to PAYE76086
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Note: If the system generated code increases the net coding allowances and the potential underpayment is zero, then change the basis of operation from week 1 / month 1 to cumulative on the Employments allocation screen |
| 26. |
Update Contact History |
| 27. |
Close the work item in accordance with PAYE110075 |
