PAYE13083 - coding: coding: general principles: married couples: date of marriage prior to 5 December 2005: transferring surplus allowances (Action Guide)


Use this guide where the date of marriage is prior to 5 December 2005.

The best way to determine which signals need to be set on the taxpayer record when transferring surplus allowances is to work through a series of questions. Follow steps 1 - 10 below.

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

  1. Is record for a married man?
  • If yes, go to step 2
  • If no, go to step 3
  1. Has Married Couple’s allowance been transferred to the wife?
  • If yes, set MAT. The husband will get 575(T) each year
  • If no, go to step 3
  1. Has an election been made for the spouse with the higher income to be given the Married Couple's allowance?
  • If Yes
  • Use COP Function CD to code MCCP and set MCODE for spouse with higher income
  • Use COP Function NO to add an Essential Note 'MCODE election for MCA to be given to spouse with higher income'
  • If no, go to step 4
  1. Has the husband’s Blind Person’s Allowance been transferred to the wife?
  • If yes
  • Use COP Function CD to set MCODE
  • Use COP Function NO to add an Essential Note `MCODE BPR TRANSFERRED TO WIFE'
  • If no, go to step 5
  1. Has wife’s Blind Person’s Allowance been transferred to husband?
  • If yes, go to step 6
  • If no, go to step 7
  1. Is there a record for the wife?
  • If yes
  • Use COP Function CD to set MCODE and POTA on the wife’s record
  • Use COP Function NO to add an Essential Note ‘MCODE/POTA BPR TRANSFERRED TO HUSBAND’
  • If no
  • Use COP Function CD to set POTA on husband’s record
  • Use COP Function NO to add an Essential Note ‘POTA WIFE’S BPR IN CODE’
  1. Has husband’s Blind Person’s Allowance been transferred to the wife?
  • If yes, go to step 8
  • If no, go to step 9
  1. Is there a record for the husband?
  • If yes, set MCODE on the husband’s record with an Essential Note ‘ MCODE BPR TRANSFERRED TO WIFE’
  • If no, set MCODE and NRH on the wife’s record with an Essential Note ‘MCODE HUSBAND’S BPR IN CODE’
  1. Does the wife’s code include her husband’s Married Couple’s allowance
  • If yes, go to step 10
  • If no, there are no specific signals to set
  1. Is there a record for the husband?
  • If yes, there are no further signals to set. MAT should already be on the husbands record
  • If no
  • Use COP Function RI to set 575HUS on wife’s record
  • Use COP Function CD to set HRH on wife’s record

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