PAYE13017 - coding: coding: general principles: annual coding main review type 3 NT codes carried forward - advisory (Action Guide)
Listed are cases where the CY code of NT is being carried
forward to CY+1. The cases must be reviewed in accordance with the
dates given in the Annual Coding Business Guidance Note (BGN).
Follow the step below
- Check code NT is correct for both years. It is important to check CY as these cases are not automatically left open at the end of the year
