PAYE11110 - Coding: codes: how they are used and calculated: allowances and reliefs - how to calculate
The table below shows allowances and reliefs and how they are calculated, with links to further guidance on the topic from within this Manual.
P202: allowances
| Description used on coding notices | Circumstances | Allowance or adjustment |
| PAYE130050 | ||
| PAYE130050 | ||
| PAYE130025 | ||
| - | ||
| - - | PAYE130025 | |
| - | ||
| - - | PAYE130025 | |
| Note: | ||
| Note: | PAYE130025 | |
| PAYE130025 | ||
| - | ||
| - | ||
| - | but note that interest on a loan to purchase or improve property let at a commercial rent may be allowable in certain circumstancesPAYE130025 | |
| tofor | ||
| - | PAYE130025 | |
| - | ||
| - to | ||
| - | ||
| - - | PAYE10010 | |
| Note: | ||
| - | ||
| - | PAYE10010 | |
| - | ||
| - | PAYE10040 | |
| Note: | ||
| PAYE130025 | ||
| Note: | PAYE130035 | |
| - Or - The husband and wife have jointly elected fort he wife to receive the whole of Married Couple’s Allowance | PAYE130025 | |
| Note: | - And - The amount of the allowance transferred to the individual form his/her spouse or civil partner | |
| - - - PAYE130025 | ||
| - | ||
| - | ||
| - | ||
| - | ||
| - | ||
| - | PAYE130025 |
