PAYE12011 - Coding: coding deductions and expenses: work item 147 - BEN/EXP - primary source code BR (Action Guide)

Initial action in all cases

Step 1

Update the record

Steps 2 - 5

Close the work item

Steps 6 - 7

1.

Review

• The individual’s record on the PAYE Service
• Indicators set on the record
• Any relevant notes

Note: The benefit / expenses information for this work item is stored on income, allowances, benefits and deductions (IABD).

2.

Review the reason for tax code BR

3.

If BR code is valid and no personal allowances are due make sure that ‘no allowances’ indicator is present in Maintain Individual area. For more information about indicators see PAYE103065 

• Cancel the issue of P2 and P6/P9 by selecting ‘not issue’ from the drop downs in the Issue Forms section on the Code Details screen and ‘Submit’

4.

If tax code BR is not appropriate

• If personal allowances are due make sure that ‘no allowances’ indicator is unset in Maintain Individual area. For more information about indicators see PAYE103065 
• If employee’s tax allowances are allocated to secondary sources, consider reallocating the allowances. For more information see PAYE13070 
• Cancel the manual code indicator in Maintain Individual area. For more information about indicators see PAYE103065 
• In IABD trigger tax code calculation. For information about how to enter details and submit for a code calculation on IABD refer to PAYE130020 
• On the Code Details screen ‘Submit’ to issue the tax code

5.

Update Contact History

6.

Complete work item notes

7.

Close the work item