PAYE13009 - Coding: coding: general principles: work item 173 - annual coding - u/p nil ESTPAY (Action Guide)
Work item 173 is generated when there is an underpayment to be coded out but estimated pay at the primary source is nil.
As a consequence of timing, under certain circumstances work item 93 (PAYE12071) and / or work item 236 (PAYE90011) may have been created in addition to work item 173 in respect of the same underpayment. Where this is so, you should work the work items as directed in the guidance at PAYE90011.
To clear work item 173 follow steps 1 - 9 below. This guide is presented as follows
Step 1 |
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Steps 2 - 7 |
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Steps 8 - 9 |
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 if it is likely that there will be future PAYE liability |
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Note: If the estimated pay field for the primary source is blank on the IABD Summary screen see ‘System cannot calculate estimated pay’ at PAYE13090 and then see step 3 of this Action Guide. |
3. |
If there will be future PAYE liability, update the estimated pay in the income, allowances, benefits and deductions (IABD). For information about how to enter details and submit for a code calculation refer to PAYE130020 |
4. |
On the Code Details screen ‘Submit’ to issue the tax code |
5. |
Update Contact History |
6. |
If there is no PAYE liability then follow the guidance on ‘Voluntary underpayments’ at PAYE90026 |
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After guidance at PAYE90026 has been followed |
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As there is no PAYE liability, any underpayment cannot be collected through the tax code, and as a result the underpayment will not be included |
7. |
Update Contact History |
Close the work item
8. |
Complete the work item notes |
9. |
Close the work item |
