PAYE13015 - coding: coding: general principles: annual coding main review type 1 (other) (Action Guide)
Cases are listed where the system is unable to recode
automatically. The cases must be reviewed in accordance with the
dates given in the Annual Coding Business Guidance Note (BGN).
- Use CD(CY+1) to recode each case
- If the MCODE[52weekBA] signal is set recode prior to the state pension / benefit uprating runs
- Where you are dealing with a case on or before the state pension / benefit uprating runs and NIB or IB is coded without the MCODE[52weekBA] signal enter 'P' in OK. This will allow the NIB or IB to be uprated automatically
Follow steps 1 - 18 depending on the entry in the 'Notes' column. The guide is presented as follows
| MCODE[U/P NNL] | Step 1 |
| MCODE[52weekBA] | Steps 2 - 4 |
| MCODE[XSA] | Steps 5 - 6 |
| MCODE[MCCP] | Step 7 |
| MCODE - all other cases | Steps 8 - 9 |
| MAT | Steps 10 -12 |
| ESTINC | Step 13 |
| ESTPAY | Step 14 |
| SUPERVISION | Step 15 |
| MP | Step 16 |
| AUB | Step 17 |
| FUEL | Step 18 |
For details of how to access any of the COP functions use the
[Index Of Functions] button on the left of the screen.
MCODE[U/P NNL]
- For information on this subject follow the guidance for ESTPAY. Go to step 14
MCODE[52WeekBA]
- Review the code and finalise by entering 'Y' in OK?
- Set the BF signal for 6 April of the start of the next tax year
(0604(CY+1)) so that you can remove NIB from the CY+2 code
- Cancel the MCODE signal
MCODE[XSA]
- Review Essential Notes (NO) to determine which source of income
needs to be removed from the CY+1 code and finalise by entering 'Y'
in OK?
- Cancel MCODE signal
MCODE[MCCP]
- Review the code and finalise by entering 'Y' in OK?
MCODE - all other cases
- Recode, taking into account the reason the signal was set
- Cancel the MCODE signal if no longer required
MAT
The taxpayer or his wife will become 75 in CY+1 and MAT is present.
- Calculate the amount of MAE available for transfer to the wife
in CY+1
- Advise the wife's office the amount of WAE due
- Amend the amount of MAT on the husband's record
ESTINC
There is a reduced age related allowance present without ESTINC.
- Calculate the NSI for CY+1
- Where this is below the income limit for age related allowances, enter the full amount of the age related allowance
- Where this is more than the income limit for age related allowances, use CD(CY+1) to enter the ESTINC signal so that the system will calculate the allowance
ESTPAY
There is an underpayment to be coded and the estimated liability for CY+1 is NIL.
- Consider whether there will be any future liability
- If YES
- Set the MCODE[U/PNNL] signal so the case can be reviewed again next year
- Check whether the ESTPAY needs amending
- If NO
- Use the guidance on Stranded Underpayments at PAYE90035 onwards
- Consider if you need to keep a 'live' record
- If the taxpayer is an SA case pass to the SA section to put the underpayment back into SA. Further guidance is given in the 'SA Stranded Underpayment' section in the SA manual
SUPERVISION
There is a CY transaction awaiting supervision. Because of this the CY+1 code has not been finalised.
- Use CD(CY+1) to check and recode if necessary (the system is unable to identify the different types of unsupervised transactions so, even if the transaction was not related to coding, the CY+1 code will not have been finalised)
MP
- For information on this go to PAYE10055
AUB
- For information on this go to PAYE12045
FUEL
When NCAR, FUEL and VAN is in the CY+1 code.
- Review the FUEL benefit, if the FUEL relates to the VAN amend FUEL to the appropriate van fuel benefit
