PAYE103065 - Individual records: maintain individual details: indicators
For advice on the Deceased indicator, see subject ‘Deceased indicator at PAYE103075.
For advice on the Special output indicators (Audio, Braille, Welsh, Large Print), see subject ‘Special output indicators’ at PAYE103070.
For advice on Specialist Business Area indicators see subject ‘Specialist business area’ at PAYE103085.
The Indicators screen will enable you to view set and unset indicators, dependant upon roles and access, as appropriate.
There is also a free format text box which can be used to record extra notes for the individual. This will be able to hold 200 characters. Wherever possible you should copy and paste standard notes from Office Clerical Assistant in this field.
If a free format note is appropriate
- Be clear and concise stating what action has been taken and ensuring sufficient information is entered to enable colleagues to follow up enquiries or actions
- Make sure details are compliant with the Data Protection and Freedom of Information Acts
- Always use lower case to make a note, unless you need to highlight an entry, then upper case can be used
- Do not enter any insensitive notes that could cause offence and ensure personal opinions are not expressed
- Try to avoid using abbreviations and acronyms, but if necessary use standard abbreviations on the departmental list
The screen is accessed from the Indicators link in the Individual Summary screen.
A list of indicators, with description is shown in the table below
| Name | Description |
| Manual Code | Once a manual code (MCODE) identifier has been set on the record any automatic updates (for example bulk coding or auto coding) affecting the tax code will generate a work item. Note: Where the indicator has been transferred from COP and the reason on COP is identifiable by the system as one of the reasons in the drop down menu on the PAYE service the drop down reason will be populated at migration. If the reason cannot be identified the drop down reason will be shown as ‘other’ and the ‘other reason’ filed will show the entry from COP. |
| Reason | Set when manual code is set.To unset select ‘None’ in the Reason field |
| Other reason | Input when the reason ‘Other’ is selected from the drop down menu.Note: You will only be able to enter letters in this field, any other options will result in an error message.Some cases were migrated from COP with numeric characters in the Other Reasons field. If the warning message is displayed, you should select any appropriate reason from the drop down menu. If there is not one suitable, you should amend the invalid characters to letters, for example ‘30’ amend to ‘thirty’. |
| Manual correspondence | Indicates that correspondence should only be issued manually. The manual correspondence indicator is only against the individual. If the individual has the indicator set, and has a capacitor and / or agent, correspondence output from the PAYE Service will still be sent out to the capacitor / agent.Note:Where the Manual Correspondence indicator has been transferred from COP the reason will show as ‘Migration’. You will need to view the COP Essential and Historical Notes in the COP History screen in Contact History to see what the original reason was for setting the signal.Where the signal was set because a Special Output indicator was set on TBS (Output Welsh, Braille and so on), you should unset the Manual Correspondence indicator as the Special Output indicator will direct all system generated output to the correct unit.If the Manual Correspondence indicator was set on COP because the individual had a capacitor it should also be unset.Where the Manual Correspondence indicator has been set for any other reason you should carefully review why the indicator has been set, and remove it, if appropriate. There should only be a need to set this indicator on the PAYE Service in exceptional circumstances, if at all.Where the Manual Correspondence is set, you should also consider setting the No Repayment indicator as the Manual Correspondence indicator will only inhibit output from the PAYE Service and not stop the issue of a payable order. |
| ReasonYou can enter up to 50 characters in this field | The reason for manual correspondence where the Manual Correspondence indicator is set.You will need to view Contact History to see what the reason for setting the signal was.Note: Where the Manual Correspondence indicator has been transferred from COP, the reason will show as ‘Migration’. You will need to view the COP Essential and Historical Notes in the COP History screen in Contact History to see what the original reason was for setting the signal. |
| Additional Notes | Free format text field to add notes to the individual’s account. This field accommodates up to 200 characters. |
| File | Indicates this is a file case. |
| Live SA (Self Assessment link) | The ‘Live SA’ link indicator shows that there is a live SA interest for the individual. The indicator is set automatically on information from the SA system (SAM100090 refers). The indicator is set on the PAYE record even when there is no live PAYE source.Any individual who has a NINO will have a PAYE record, but this does not mean that there is a live PAYE source. This also applies to a PAYE TRN record, not all TRN records will have a live PAYE source.When an SA record is made dormant, the ‘Live SA’ link is automatically unset on information from the SA system. |
| UTR | This is a unique ‘taxpayer’ reference for SA purposes. |
| No Allowances | This indicator will inhibit the inclusion of Personal allowance and Married Couple’s Allowance in coding and end of year reconciliation. Generally this will be in Non Resident cases, see PAYE81750, or where an SA customer tells us that they do not want any allowances set against their PAYE income see, PAYE11105. There may be some cases migrated across from COP to the PAYE Service that will have the No Allowances indicator automatically set - where no allowances are included in the latest code at migration (from all current employments) then the No Allowances indicator will have been set.Notes:Where this indicator is set or applies part way through a year it may also be necessary to set the Inhibit Auto Reconciliation indicator, as no allowances will be included in the reconciliation.The No Allowances indicator should not be used where you are attempting to move allowances between employments. See PAYE13115.At migration the No Allowances indicator will have been set where only a secondary employment exists and the code at the secondary employment is BR, 0T or D prefix. |
| No Repayment | This is read only when received from SA where an SA operator knows there is a PAYE source. Where there is no live SA interest the indicator check box will be live so PAYE users can set and unset the indicator as necessary.Where the Manual Correspondence indicator is set you should also consider setting the No Repayment indicator, as the Manual Correspondence indicator will only inhibit output from the PAYE Service and not stop the issue of a payable order. |
| P2 to AgentNote: P2’s are no longer being sent to agents whether this indicator is set or not | Previously when an NPS record had a live agent entered the agent received a copy of the customer’s P2. From now on no P2’s will be sent to agents, instead a note will appear on the customer’s P2 advising them to show their agent the P2 if they have one. |
| SA Final Year | This indicates the year the individual ceased SA. |
| Higher Rate | This indicator has been migrated from the COP system and is set where the individual is liable or potentially liable to pay higher rates of tax.If this indicator is set, the system will use the higher rate of tax in any code calculation. For example secondary source records will be coded D0.In day to day work you should cancel this indicator unless
|
| S128 | Limits the codes that can be operated for the individual. |
| SVR | Individual is eligible to qualify for Scottish Variable Rate. |
| Modified (greyed out) | Modified scheme is an expatriate, fully tax equalised on salary and all benefits. |
| Tax Equalised Benefits (greyed out) | Expatriate scheme that has some or all benefits tax equalised and payrolled who is not dealt with within Modified PAYE scheme. |
