PAYE13012 - coding: coding: general principles: annual coding initial review - AGE (Action Guide)

On receipt of the exception lists, if the reason given in the 'NOTES ETC' column shows 'AGE'

• The code includes an age related allowance but no DOB / SDOB on the record

Or

• DOB / SDOB is present on the record but is inconsistent with the age related allowance in the code

The cases must be reviewed in accordance with the dates given in the Annual Coding Initial Review Business Guidance Note (BGN). Follow steps 1 - 5 below.

For details of how to access any of the COP functions use the [Index Of Functions] button on the left of the screen.

1. Find the missing / correct DOB / SDOB and enter it on the record
   
2. Calculate the net statutory income (NSI) for CY+1 using the best estimate available
   
3. If the NSI is below the income limit for age related allowances enter the full amount of allowance(s)
   
4. If the NSI exceeds the income limit for age related allowances, use CD (CY+1) to enter ESTINC so that the computer system calculates the allowance(s)
   
5. If only the minimum amount of the allowance(s) is due, refer to PAYE13055 to decide whether you want to delete the ESTINC signal

Note: Where appropriate the computer system will automatically change PAA / PAE to PA, delete MAA / MAE, change allowance descriptors to agree DOB / SDOB and automatically calculate the minimum amount of allowance.