PAYE12018 - Coding: coding deductions and expenses: work item 243 - BEN/EXP - changes relate to year prior to CY-1 (Action Guide)

Initial action in all cases

Step 1

Update the record

Steps 2 - 4

Close the work item

Steps 5 - 6

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 not stored on income, allowances, benefits and deductions (IABD).

2.

Review the benefits / expenses on ECS for the earlier year and update IABD for the relevant earlier year with the benefits / expenses information and submit. For information about how to enter details on IABD refer to PAYE130020 

3.

Consider if the benefits / expenses in the CY and CY+1 tax code are up to date

• If no amendment to the benefit / expenses in the CY and CY+1 tax code is required go to step 4.
• If the benefits / expenses in the CY and CY+1 tax code require amending, update IABD for CY and CY+1 with the ECS benefits / expenses information and submit. 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

4.

Update Contact history

5.

Complete the work item notes

6.

Close the work item