PAYE14010 - coding: coding functions: function CD
Function CD gives you access to the current coding details.
It can be used if you want to
- Issue coding notices
Or
- Update the coding information for this year (CY) or next year (CY+1)
Or, if you are dealing with a caller
- See how the code has been calculated
The remainder of this subject is presented as follows
When not to use COP Function CD
Forms P2
Forms P6
Format 1A
Format 1
Format 2
When not to use COP Function CD
Do not use Function CD where
- The year is not the current year or next year. Function CD is only available for CY and CY+1
- The taxpayer no longer has a coded PAYE source. For example, a deceased or permanent cessation case. There is no source at which the code can be operated
- There is already an unprocessed coding for the same year. In this circumstance
- Wait until the last coding change has been processed, then make the next change
Or
- Cancel the unprocessed work (see the Employment Procedures (EP) Manual at EP9000 onwards) then use Function CD
- You only have a P204 case. In this circumstance
- Prepare and issue the forms P2 and P6 manually
- Make a note of the new code on the papers and on form P45(3) or P46
Forms P2
All coding notices issued to the taxpayer are described as form
P2 in this section.
The computer recognises the different codes and automatically
issues the correct notice to the taxpayer.
Forms P6
All coding notices issued to an employer or a Benefit Office are
described as form P6 in this section.
There are two versions of form P6; one for employers, the
other for Benefit Offices. Where there is a change to a code, code
basis or code suffix and a P2 is sent to the taxpayer, the computer
automatically issues a form
- P6(T) to the employer
Or
- P6U(T) to the Benefit Office, where the taxpayer is a Jobseekers Allowance claimant
Format 1A
This is displayed before Format 1. It will only appear in cases
where a code has more than 13 allowances and deductions. It shows
full details of the code. You cannot make amendments in Format 1A.
When you press Enter, Format 1 will appear with some coding
items condensed under OTHER ALLCES and OTHER DEDNS.
You cannot go back to Format 1A from Format 1. You will
therefore need to make a note of any important details from Format
1A before you press Enter.
Format 1
The initial display can be used to
- See coding details
- Issue duplicate coding notices
- Amend the code or other information on the record
A redisplayed screen only appears after an amendment has been made. It shows the revised code / information for approval before issue of form P2 and / or P6.
Format 2
Use Format 2 to enter explanations or further information that will be printed on the notice of coding. In areas where the P2 pilot is operating any freehand notes will not be printed on the P2 issued to the taxpayer. In these areas there are special instructions to follow.
