PAYE13010 - Coding: coding: general principles: work item 175 - annual coding - review married couple’s allowance (Action Guide)
Work item 175 is generated when there is married couple’s allowance (and date of marriage or civil partnership is on or after 5 December 2005) present for CY+1 which is not equivalent to the married couple’s allowance maximum or 100 per cent or 50 per cent of married couple’s allowance.
To clear work item 175 follow steps 1 - 8 below. This guide is presented as follows
| Actions | Steps |
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Step 1 |
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Steps 2 - 6 |
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Steps 7 - 8 |
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. |
Check the date of birth, date of marriage or civil partnership to confirm the level at which age-related allowances are due (aged 65 -74 or over 75) |
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3. |
Check historical notes to see why a non-standard amount of married couple’s allowance is coded |
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4. |
Update the Married Couple’s allowance (one of couple born before 6 April 1935 and date of marriage or civil partnership on or after 5 December 2005) with the amount due for CY+1 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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5. |
On the Code Details screen ‘Submit’ to issue the tax code |
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6. |
Update Contact History |
Close the work item
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7. |
Complete the work item notes |
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8. |
Close the work item |
