PAYE11045 - coding: codes: how they are used and calculated: rules for deciding code suffix
The computer will always allocate the suffix in line with the
rules shown below. However, in some cases you may want the computer
to ignore these rules and allocate another suffix.
To do this, one of two signals can be set on the taxpayer
record
- TSFX - to get suffix T. You may need to do this if the taxpayer asks for suffix T
- SFX - at a sub-source, to get a chosen suffix L, P, V or Y, which the computer would not otherwise choose
The remainder of this subject is presented as follows
Suffix T
Suffix L
Suffix P
Suffix V
Suffix Y
Suffix T
Suffix T is used in the following circumstances
- Main source codes, where the sub-source code has suffix L, P, V or Y
- Direct payment cases
- Personal and domestic employees
- The taxpayer asks for T suffix
- Sub-source codes except those which are BR, have prefix D or K, where the main source office has told you to use a different suffix or where a main source code includes any of the following
- A reduced age allowance
- PA + MAA
- Maximum MAE
- MAA or MAE for only part of the year
- MAT
- MAW
- WAA, WAE
- WMA
- MCCP
- FUEL
- Non-standard HPAR
- Net coding allowances in the range 0 -19
- LRA
- AP
- ELR
Suffix L
Suffix L is used where the following coding allowances are present
- Personal Allowances
- Minimum PAA but no ESTINC
- Minimum PAE but no ESTINC
Suffix P
Suffix P is used where the following coding allowance is present
- Maximum PAA
Suffix V
Suffix V is used where the following coding allowances are present
- Maximum of both PAA and MAA and HPAR is standard for a basic rate taxpayer
Suffix Y
Suffix Y is used where the following coding allowance is are present
- Maximum PAE
