PAYE13101 - coding: coding: general principles: personal and domestic employees (Action Guide)

When considering coding of personal and domestic employees, follow steps 1 - 4 below. This Guide is presented as follows

Code changes	Step 1
Receipt of P12R	Steps 2 - 4

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

Code changes

When you need to change the code of an employee dealt with under the simplified deduction scheme you should

Enter the new code and free pay on a fresh card P12
Send the card P12 to the employer
Ask the Employer Unit to let you have the details shown on the old card when they receive it

When the Employer Unit receives the old card P12 from the employer they should complete form P12R

On receipt of the old card P12 from the employer, the Employer Unit will complete form P12R. This will show

When you receive the P12R from the Employer Unit check pay and tax details against the current tax code
If tax is underpaid and the underpayment is greater than £2

If the new employer is operating a cumulative code, tax will be repaid by new employer
If the new employer is operating the code on a Week 1 basis and a refund is due because of past errors, you must make that refund