PAYE13008 - Coding: coding: general principles: work item 172 - annual coding - transferred allowance deleted from - age 75 CY+1 (Action Guide)
Work item 172 is generated where the system identifies that married couple’s allowance transferred provisionally to the wife has been deleted from CY+1 from the husband’s tax code tax in CY+1 year.
Note: Where the spouse’s National Insurance number is recorded on the husband’s record but there is no trace of the spouse’s record, the work item will display no details of the spouse’s designatory details.
To clear work item 172 follow steps 1 - 6 below. This guide is presented as follows
| Actions | Steps |
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Step 1 |
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Steps 2 - 4 |
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Steps 5 - 6 |
For details of how to use any of the PAYE Service functions, access the system help.
Initial action in all cases
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1. |
Review |
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Update the record
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2. |
Access the wife’s record and delete the CY+1 amount of Surplus Married Couple’s allowance from husband in the income, allowances, benefits and deductions (IABD). For information about how to enter details and submit for a code calculation refer to PAYE130020 |
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3. |
On the Code Details screen ‘Submit’ to issue the tax code |
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4. |
Update Contact History |
Close the work item
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5. |
Complete the work item notes |
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6. |
Close the work item |
