PAYE13013 - coding: coding: general principles: annual coding initial review - DOB DD/MM/YY (AG)

On receipt of the exception lists, if the reason given in the 'NOTES ETC' column shows 'DOB DD/MM/YY'

• PA is present without ESTINC

And

• DOB shows the taxpayer to be over 65 at the start of the next tax year

The cases must be reviewed in accordance with the dates given in the Annual Coding Initial Review Business Guidance Note (BGN). Follow steps 1 - 7 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. Check the DOB, making enquiries if necessary
   
2. Review for Self Assessment criteria
   
3. Calculate the net statutory income (NSI) for CY+1 using the best estimate available
   
4. If the NSI is below the income limit for age related allowances enter the full amount of the PAA or PAE
   
5. 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 PAA or PAE
   
6. If only the minimum amount of the allowance is due, refer to PAYE13055 to decide whether you want to delete the ESTINC signal. Use the correct descriptor of PAA or PAE - do not change this back to PA
   
7. If no information is held give basic PA

Note: The computer system will automatically change PA to PAA or PAE. Only the minimum amount of the allowance is given.