PAYE13007 - Coding: coding: general principles: work item 171 - annual coding - transferred allowance - age 75 CY+1 (Action Guide)
Work item 171 is generated when married couple’s allowance transferred provisionally to the wife is shown for CY+1 and the individual or wife will become age 75 in CY+1 tax year.
To clear work item 171 follow steps 1 - 10 below. This guide is presented as follows
Step 1 |
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Steps 2 - 8 |
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Steps 9 - 10 |
For details of how to use any of the PAYE Service functions, access the system help.
Initial action in all cases
1. |
Review |
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Update the record
2. |
Check the date of birth, date of marriage to confirm that age-related allowances for over 75 in CY+1 are due |
3. |
On income, allowances, benefits and deductions (IABD) submit the code calculation for the husband |
4. |
On the Code Details screen ‘Submit’ to issue the tax code |
5. |
Note the amount of Married Couple’s allowance to be transferred to wife |
6. |
Access the wife’s record and input the CY+1 amount of Surplus Married Couple’s allowance from husband in IABD. For information about how to enter details and submit for a code calculation refer to PAYE130020 |
7. |
On the Code Details screen ‘Submit’ to issue the tax code |
8. |
Update Contact History |
Close the work item
9. |
Complete the work item notes |
10. |
Close the work item |
