PAYE11060 - coding: codes: how they are used and calculated: sub- source is a personal or domestic scheme

The simplified tax tables P16 charge first at the starting rate and do not cater for deductions at the basic rate. The main source office should be advised that the sub-source is a Personal or Domestic scheme, so that code BR is avoided. Possible alternatives are

• Allocate the allowances to the Personal or Domestic scheme and code BR at the main source
• Code 0T at the sub-source with an Excessive Starting Rate (ELR) deduction at the main source

If, exceptionally, there is no practical alternative, you could ask the sub-source employer to operate code BR and send a copy of the appropriate BR table (Table B from Tables SR B to D).