PAYE13017 - Coding: coding: general principles: work item 250 - annual coding - transferred allowance reduced (Action Guide)
Work item 250 is generated where the system identifies that married couple’s allowance transferred provisionally to the wife has been reduced in CY+1 in the husband’s tax code.
Note: Where the spouse’s National Insurance number is recorded on the husband’s record but there is no trace of the spouse’s record then the work item will display no details of the spouse’s designatory details. To trace and match an individual see PAYE120015.
To clear work item 250 follow steps 1 - 9 below. This guide is presented as follows
Step 1 |
|
Steps 2 - 7 |
|
Steps 8 - 9 |
For details of how to use any of the PAYE Service functions, access the system help.
Initial action in all cases
1. |
Review |
|
|
Update the record
2. |
Review husband’s record to confirm what the amount of reduced surplus Married Couple’s is available to transfer to the wife |
3. |
Access the wife’s record and input the reduced amount of Surplus Married Couple’s allowance from husband for CY+1 in income, allowances, benefits and deductions (IABD). For information about how to enter details and submit for a code calculation refer to PAYE130020 |
4. |
On the Code Details screen ‘Submit’ to issue the tax code |
5. |
Update Contact History |
6. |
On the Code Details screen ‘Submit’ to issue the tax code |
7. |
Update Contact History |
Close the work item
8. |
Complete the work item notes |
9. |
Close the work item |
