PAYE13071 - coding: coding: general principles: excessive starting rate restriction (Action Guide)
To decide whether a coding restriction is due in the main
source code, follow steps 1 - 3 below
- Is estimated taxable pay at the main source greater than the 10 per cent rate band?
- Yes - follow step 2
- No - follow step 3
- Is taxpayer’s highest rate of liability 22 per cent?
- Yes
- No need to change main source code
- Instruct sub-source to code BR
- No - follow the guidance in PAYE13075
- Is estimated taxable pay at all coded sources greater than the 10 per cent rate band?
- Yes - use P202(ESR) or the SEES Coding Assistant to calculate the restriction
- No - no restriction needed leave main and sub-source codes unchanged
