PAYE13070 - coding: coding: general principles: excessive starting rate restriction

If suffix or K codes are operated at both the main and sub-source, then excessive relief at the starting rate will be given. In other words, the taxpayer will get the starting rate twice. To compensate for this, in certain cases we include a coding restriction ELR.

Follow PAYE13071 to review codings. This will not be necessary where the sub-source code is NT, BR, D0 or FT.