PAYE13018 - coding: coding: general principles: annual coding state pension / benefit uprating (Action Guide)

The system reviews records where NIB or IB is in the coding for CY+1 and the CY+1 code has not been finalised. The revised amount of NIB or IB is entered in the coding record but the code is not calculated until Supplementary Review. The cases must be reviewed in accordance with the dates given in the Annual Coding business Guidance Note.

Note: In Great Britain the Department of Social Security (DSS) is known as the Department for Work and Pensions (DWP). The exception lists will however still be headed 'DSS'. In Northern Ireland, it is the Department for Social Development.

Follow steps 1 - 10 depending on the exception list the system produces. The guide is presented as follows

For details of how to access any of the COP functions use the [Index Of Functions] button on the left of the screen.

Exception List Type 2 - Coded amount exceeds DWP amount

These are cases where the CY+1 deduction for NIB or IB exceeds the DWP amount by more than £260. The system will have revised the deduction by a percentage increase.

1. Refer to the papers or computer notes for any information about the difference
   
2. If no information is held ask the taxpayer for

3. Reconcile the difference in the rates of pension
   
4. Review the NIB / IB deduction for CY and CY+1 and make any amendment necessary
   
5. If you alter the coding deduction to the DWP amount, amend the NIBEST / IBEST signal to NIBACT / IBACT
   
6. Make an HNOTE of the pension rate for CY+1
   
7. If the taxpayer does not provide the information, take no further action

Exception List Type 3: Incorrect NINO

These are cases where the NINO on the taxpayer record matches a NINO on the DWP tape but the 'check brick' names differ. The computer will have revised the deduction by a percentage increase.

8. Pass the list, without delay, to your manager who will arrange for it to be sent to IMS, Longbenton for action. The address will be notified in the memo

Exception List Type 4: Case not shown on DSS list

These are cases where NIB or IB is in the CY+1 code but there is no matching entry on the DWP tape.

9. Pass the list, without delay, to your manager who will arrange for it to be sent to IMS, Longbenton for action. The address will be notified in the memo

Exception List Type 5: NIB / IB indicators not consistent

The cases listed are where two records do not match - NIB is on one and IB on the other. If NIB and IB are coded out, only the IB will have been increased by the appropriate percentage.

10. Check which is correct and amend the coding as necessary