PAYE11025 - Coding: codes: how they are used and calculated: P2 notes for codes with no allowances or deductions
There are a number of notes that will be printed on a customer’s P2X where the code is BR, 0T, D0, or NT with no allowances or deductions, mainly for secondary source records.
Where a secondary source is for an Incapacity Benefit or Jobseeker’s Allowance claim the system will read the ‘EMPLOYER NAME’ as that of a Benefit office and the explanatory note printed on the P2X will refer to the Benefit office.
The table below lists the ‘Circumstance’ and the ‘P2X explanatory note’.
| Circumstance | P2X explanatory note |
| Code BR where the record is for a secondary source employment. | We have asked [EMPLOYER NAME] to use code BR for this year, which means you will pay tax at [BASIC RATE %] on your [EMPLOYER NAME] income. |
| Code BR where the record is for a secondary source Incapacity Benefit claim. | We have asked [EMPLOYER NAME] to use code BR for this year, which means you will pay tax at [BASIC RATE %] on your Incapacity Benefit. |
| Code BR where the record is for a secondary source Jobseeker’s allowance claim. | We have asked [EMPLOYER NAME] to use code BR for this year, which means tax is due at [BASIC RATE %] on your Jobseeker’s allowance, but the Jobcentre Plus, who pay it to you, cannot take tax off the payments. We will let you know how we plan to collect the tax that is due when you come off the allowance, or 5 April [TAX YEAR END DATE], if sooner. |
| Code 0T where the record is for a secondary source employment. | We have asked [EMPLOYER NAME] to use code 0T for this year which means you will pay tax on your [EMPLOYER NAME] income as follows
|
| Code 0T where record is for a secondary source Jobseeker’s allowance claim. | We have asked [EMPLOYER NAME] to use code 0T for this year which means tax is due on your Jobseeker’s allowance as follows
|
| Code D0 where record is for a secondary source employment | We have asked [EMPLOYER NAME] to use code D0 for this year which means you will pay tax at [HIGHER RATE %] on your [EMPLOYER NAME] income. |
| Code D1 where the record is for a secondary source employment | We have asked [EMPLOYER NAME] to use code D1 for this year which means you will pay tax at [ADDITIONAL RATE%] on your [EMPLOYER NAME] income. |
| Code NT where customer is in employment | We have asked [EMPLOYER NAME] to use code NT for this year, which means they will not deduct any tax, from your [EMPLOYER NAME] income. |
