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