PAYE13090 - coding: coding: general principles: more than one coded source

If, as the main source office, you want to change a sub-source code for the next year you must tell the sub source office. Unless the main source office tells the sub source of any new code for the next year, the sub source office should use the same allowances or code as before.

Care may be needed if, as the main source office, you have told the sub source to use a code suffix L, P, V or Y. Remember, these codes will be increased automatically to include any Budget changes.

Sub source is a personal or domestic scheme

The simplified tax tables P16 charge first at the starting rate and do not cater for deductions at the basic rate. The main source office should be advised that the sub-source is a personal or domestic scheme so that code BR is avoided. Possible alternatives are

• Allocate the allowances to the personal or domestic scheme and code BR at the main source
• Code 0T at the sub-source with an Excessive Starting Rate (ELR) deduction at the main source

If, exceptionally, there is no practical alternative, you could ask the sub-source employer to operate code BR and send a copy of the appropriate BR table (Table B from Tables SR, B to D).