PAYE11115 - Coding: codes: how they are used and calculated: deductions

Adjustment to basic rate band

Allowances or code BR at secondary source and individual is liable at higher rate on overall income

Adjustment to basic rate band

Personal Pension Annuity

A personal pension annuity not taxed at source and not taxed under PAYE

Annuity

Balancing Charge

Where the sale price is more than the written down allowances.

For more information refer to EIM36680.

Balancing charge

Married Couple’s Allowance to wife

This is the amount of Married couple’s allowance transferred to the wife under a form 18 election

Married couple's allowance to your wife

Service Benefit

Used in Minister of Religion cases.

Service benefit

Car

The amount of car benefit based on the CO2 and price of the car

Car benefit

Car Fuel

The amount of car fuel benefit

Fuel benefit

Gift Aid Adjustment

An adjustment to collect the tax due where the individual’s tax payable is less then the tax reclaimed by the charity on the gift.

Gift aid adjustment

Commission

Amount of untaxed commission.

Refer also to PAYE12060 Non - PAYE income.

Commission

Benefits in Kind

The amount of benefit in kind.

For more information refer to PAYE12035.

Employer benefits*, or **Other employer benefits

*If there is a first benefit present in the customer's tax code.

**If any of the other benefits (Car, Van, fuel, Beneficial loan, Medical Insurance, Telephone or Taxable Expenses Payment) appear before Benefits in kind.

Job Seeker’s Allowance

The amount of Job seekers allowance included in the tax code.

For more information refer to PAYE12055.

Estimated Jobseeker's allowance

Forces Pension

The amount of forces pension included in the tax code.

For more information refer to PAYE76130.

Forces pension

Untaxed Interest

Amount of untaxed interest.

Refer also to PAYE12060 Non - PAYE income.

Interest without tax taken off (gross interest)

Beneficial Loan

Amount of benefit from a cheap or interest free loan provided by the employer.

For more information refer to EIM26100.

Loan from your employer

Medical Insurance

Amount of medical benefit.

Medical insurance

Allowances Allocated Here

Where allowances have been allocated between the primary and secondary employments.

Other earnings (or pension)

Other Earnings (Not Earnings)

Unearned income which is not taxed.

Refer also to PAYE12060 Non - PAYE income.

Other earnings

Other Earnings (Earned Income)

Untaxed earned income. Generally do not include self employment income.

Refer also to PAYE12060 Non - PAYE income.

Other earnings

Other Income (not earnings)

Untaxed investment income or foreign income

Other income (not earnings)

Occupational Pension

May be present when data has migrated.

Do not use this for new records. Allocate allowances between primary and secondary sources to cover this income.

Other pension

Part Time Earnings

Part time earnings not taxed at source.

Part time earnings

Property Income

Income from property and furnished lettings.

Property income

Public Service Pension

The amount of public services pension included in the tax code.

For more information refer to PAYE76130.

Public services pension

Underpayment Amount

The amount of an underpayment from an earlier year.

For more information refer to PAYE12070.

Reduction to collect unpaid tax £(tax unpaid)

Savings income taxable at higher rate

A deduction to collect the higher rate tax on taxed interest of dividends.

Refer also to PAYE12060 Non - PAYE income.

Savings income taxable at 40%

Taxable Expenses Payment

All sums paid in respect of expenses to an employee or director.

Taxable expenses payments

Incapacity Benefit

The amount of Incapacity benefit included in a tax code.

For more information refer to PAYE77000.

Taxable incapacity benefit

Telephone

Amount of telephone benefit.

Telephone

Tips

Amount of Tips not taxed under PAYE.

For more information refer to PAYE12040.

TIPS

Van Benefit

The amount of van benefit.

For more information refer to EIM22700.

Van benefit

Van Fuel

The amount of van fuel benefit.

For more information refer to EIM22900.

Fuel benefit

Widow’s and Orphans Adjustment

The net pay arrangement has been operated and the individual is liable at the higher rate. Basic rate tax relief is only due on Widow’s and Orphans payments.

Widow's and orphan's adjustment

State Pension/State Benefit

State pensions or other state benefits (for example bereavement allowance)

Your state pension/state benefits

Surplus Married Couple’s allowance transferred to wife

The amount of surplus Married couple’s allowance transferred from the husband to his wife.

Married couple's allowance transferred to your wife