PAYE13072 - Coding: coding: general principles: work item 156 - review code - unused allowances (Action Guide)

Up to and including 14 December 2010 a work item will be generated where there are unused allowances on the primary source and there is more than one live secondary source.

Note: From 15 December 2010 work item 156 will be automated and no further work items will be generated after this date (see PAYE11055).

For cases generated up to and including 14 December 2010

To clear the work item follow steps 1 - 7 below. This guide is presented as follows

Initial action in all cases Step 1
Update the record Steps 2 - 5
Close the work item Steps 6 - 7

For details of how to use any of the PAYE Service functions, access the system help.

Initial action in all cases

1. Review
 
  • The individual’s record on the PAYE Service
 
  • Indicators set on the record
 
  • Any relevant notes

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Update the record

2. Check the relevant notes and records for details of what the surplus allowances are
  Note: For further information about more than one coded source see PAYE13115, for more information about pensioners see PAYE76000, incapacity benefit see PAYE77000, employment and support allowance PAYE77200 and estimated pay PAYE13090.
3. Use ‘edit employment allocation’ to balance the allowances allocated elsewhere and allowances allocated here between the primary and secondary source that you want to allocate the surplus allowances to
 
  • Where there is more than one secondary source, allocate surplus allowances in the following order
 
    • Against largest secondary occupational pension and then any other occupational pension source
 
    • Against largest secondary source PAYE employment and then any other employment
 
    • Reallocate allowances as the customer requests
 
  • Select ‘recalculate’ and check that the allowances have been allocated as required
  Note: If the final secondary source with estimated pay does not use up all of the remaining surplus allowances, the balance of unused allowances should be returned to the primary employment / occupational pension.
4. On the Code Details screen ‘Submit’ to issue the tax code
5. Update Contact History

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Close the work item

6. Complete the work item notes
7. Close the work item

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