PAYE11045 - Coding: codes: how they are used and calculated: rules for deciding code suffix
The system will always allocate the suffix in line with the rules shown below. However, in some cases you may want the system to ignore these rules and allocate another suffix.
You can override the suffix on the system. You may need to do this
- If the individual asks for suffix T
- At a secondary source, to get a chosen suffix L, P or Y, which the system would not otherwise choose. An alternative to this would be to consider swapping the primary and secondary employments, refer to PAYE13115 for more information
The remainder of this subject is presented as follows
Suffix T
Suffix T is used in the following circumstances
- Primary source codes, where the secondary source code has suffix L, P, V or Y
- Direct payment cases
- Personal and domestic employees
- The individual asks for T suffix
- Secondary source codes except those which are BR, have prefix D or K, or where a primary source code includes any of the following
- A reduced age allowance
- Maximum Married Couple’s Allowance (aged 75 and over)
- Married Couple’s Allowance (aged 75 and over) for only part of the year
- Surplus Married Couple’s Allowance transferred on husband’s record
- Married Couple’s allowance to wife (Form 18 election made)
- Wife’s Married Couple’s Allowance (aged 75 and over)
- Wife’s Married Couple’s allowance (Form 18 election made)
- Married Couple’s allowance (one of couple born before 6 April 1935 and date of marriage or civil partnership on or after 5 December 2005)
- Fuel
- Van Fuel
- Non-standard allowance restriction
- Net coding allowances in the range 0 to19
- Net coding allowances in the range 0 to minus 19
- Gift Aid adjustment
- Where an individual has a net coding allowance more than 20 and has no Personal Allowance
Suffix L
Suffix L is used where the following coding allowances are present
- Personal Allowances
- Minimum Personal Allowance (aged 65 - 74)
- Minimum Personal Allowance (aged 75 and over)
Suffix P
Suffix P is used where the following coding allowance is present
- Maximum Personal Allowance (aged 65 - 74)
Suffix V
Suffix V is used where the following coding allowances are present
- Maximum of both Personal Allowance (aged 65 - 74) and Married Couple’s allowance (aged 65-74) and allowance restriction is standard for a basic rate individual
Suffix V is only a valid code up to 5 April 2009 because those individuals who qualified for the Married Couple’s allowance (aged 65 and over at 5 April 2000 but both under 75) will be aged 75 during the 2009 - 2010 tax year and will qualify for the aged 75 or over rate of Married Couple’s allowance. Suffix V can still appear in coding history for years before 6 April 2009.
Suffix Y
Suffix Y is used where the following coding allowance is present
- Maximum Personal Allowance (aged 75 and over)
