PAYE13088 - coding: coding: general principles: married couples and civil partners: date of marriage / civil partnership on or after 5 December 2005 - transferring surplus allowances (Action Guide)


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 - 9 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 the record for a married man / civil partner?
  • If yes, go to step 2
  • If no, go to step 4
  1. Has Married Couple’s allowance been transferred to the wife / civil partner?
  • If yes, set POTA, form 575 will need to be issued manually each year
  • Use COP Function NO to add an Essential Note ‘FORM 575 TO BE ISSUED MANUALLY EACH YEAR - MCCP’
  • If no, go to step 3
  1. Has the husband's / civil partner's Blind Person's allowance been transferred to the wife / civil partner?
  • If yes
  • Use COP Function CD to set MCODE
  • Use COP Function NO to add an Essential Note ‘MCODE BPR TRANSFERRED TO WIFE' or 'MCODE BPR TRANSFERRED TO CIVIL PARTNER' as appropriate
  • If no, go to step 4
  1. Has wife's / civil partner's Blind Person's Allowance been transferred to husband / civil partner?
  • If yes, go to step 5
  • If no, go to step 6
  1. Is there a record for the wife / civil partner?
  • If yes
  • Use COP Function CD to set MCODE and POTA on the wife's / civil partner's record
  • Use COP Function NO to add an Essential Note ''MCODE BPR TRANSFERRED TO HUSBAND' or 'MCODE BPR TRANSFERRED TO CIVIL PARTNER' as appropriate
  • If no
  • Use COP Function CD to set POTA on husband's / civil partner's record
  • Use COP Function NO to add an Essential Note ‘POTA WIFES BPR IN CODE’ or ‘CIVIL PARTNERS BPR IN CODE’
  1. Has husband's / civil partner's Blind Person's Allowance been transferred to the wife/civil partner?
  • If yes, go to step 7
  • If no, go to step 8
  1. Is there a record for the husband / civil partner?
  • If yes
  • Set MCODE on the husband's / civil partner's record
  • Use COP Function NO to add an Essential Note ‘MCODE BPR TRANSFERRED TO WIFE' or 'MCODE BPR TRANSFERRED TO CIVIL PARTNER' as appropriate
  • If no
  • Set MCODE and NRH on the wife's / civil partner's record
  • Use COP Function NO to add an Essential Note 'MCODE HUSBAND'S BPR IN CODE' or 'MCODE CIVIL PARTNER'S BPR IN CODE'
  1. Does the wife's code / civil partner's code include the husband's / civil partner's Married Couple’s allowance
  • If yes, go to step 9
  • If, no, there are no specific signals to set
  1. Is there a record for the husband / civil partner?
  • If yes, there are no further signals to set
  • If, no
  • Use COP Function CD to set NRH on wife's / civil partner's record

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