PAYE13014 - coding: coding: general principles: annual coding main review type 1 (AAE) (Action Guide)
Cases are listed where some of the allowances have been given
a sub-source. The cases must be reviewed in accordance with the
dates given in the Annual Coding Business Guidance Note (BGN).
Follow steps 1 - 9 below. The guide is presented as
follows
| All cases | Steps 1 - 8 |
| No changes to the code needed | Step 9 |
For details of how to access any of the COP functions use the
[Index Of Functions] button on the left of the screen.
All cases
- Estimate the income for CY+1, include any increase in NIB if
the taxpayer is in receipt of a State pension or benefit, include
any increase in the Public Servants Pension or Forces Pension
- Work out the allowances to be given to the sub-source
- Tell the sub-source office the amount of allowances to be given
at their source
- Check whether there is liability at both sources. If so
- Consider if excessive starting rate relief will be given
- Use the Coding Assistant available through SEES to calculate the excessive starting rate adjustment needed in the main source code, the deduction will be ELR. Exceptionally if Coding Assistant is unable to work out the correct code you may need to refer to the P202(ESR)(YYYY) to work out the adjustment
- Enter AAE in the main source code equal to the amount given to
the sub-source
- Make any other changes required to the main source code such as
ELR
- If you are dealing with the case before the state pension /
benefit uprating runs it is not necessary to change the NIB or IB.
As long as 'P' is entered in OK? the NIB or IB will be uprated
automatically. If you do revise the figure of NIB or IB before the
state pension / benefit uprating runs to include the uprated NIB or
IB, enter 'Y' in OK? and no automatic uprating will take place
- If MCODE[52weekBA] is set, follow the guidance given at PAYE13015
No changes to the code needed
- Enter 'P' in OK?. The code will be calculated and form P2 issued at Supplementary Review
Note: If you are dealing with the case after the state pension / benefit uprating runs and NIB or IB is coded, the amounts will have been automatically uprated.
