PAYE13037 - coding: coding: general principles: cases dealt with in Scottish court (Action Guide)

When where the case involves a bankrupt employee or occupational pensioner who has been dealt with by a Scottish court, follow steps 1 - 5

1. Estimate the tax due for the whole of the current year
   
2. Note the amount of any arrears for past years
   
3. Refer the papers with these facts to the Controller, Inland Revenue, Scotland
   
4. Leave the coding for the current year unchanged until you receive advice
   
5. Code the employee or occupational pensioner for the next year in the usual way