PAYE13011 - Coding: coding: general principles: work item 176 - annual coding - maintenance payments - review age of child (Action Guide)
Work item 176 is generated when maintenance payment is shown for CY+1 and a maintenance payment date is set for a child indicating that the child will be 21 or over on 5 April CY+1 tax year. For information on maintenance payments see PAYE10055.
To clear work item 176 follow steps 1 - 8 below. This guide is presented as follows
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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- The individual’s record on the PAYE Service
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- Indicators set on the record
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Update the record
| 2. |
Check Contact History and other notes for details of child’s date of birth |
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Note: This work item is currently being generated where the child is over 16. If the child is under 21 you do not need to withdraw the relief |
| 3. |
Maintenance payment relief is only allowable to child’s 21st birthday follow the Action Guide at PAYE10056 |
| 4. |
Update the maintenance payments allowable if necessary in income, allowances, benefits and deductions (IABD). For information about how to enter details and submit for a code calculation refer to PAYE130020 |
| 5. |
On the Code Details screen ‘Submit’ to issue the tax code |
| 6. |
Update Contact History |
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Close the work item
| 7. |
Complete the work item notes |
| 8. |
Close the work item |
