PAYE14020 - coding: coding functions: function CD: changes near to 5 April

Cut-off dates

As a new tax year draws near, employers find it more difficult to operate a new code, therefore the last date on which a code can be issued by the computer system is

• 13 March to an employer
• 13 March to a Benefit Office

Code changed too late for employer or Benefit Office to operate

To increase allowances

• Amend the coding in the usual way. The computer will not issue forms P2 and P6
• For information on early repayments see PAYE91015

To reduce allowances

• Amend the coding in the usual way. The computer will not issue forms P2 and P6. You can issue a P2 manually and add the NOTOP special note using Coding Assistant to notify the customer about any potential underpayment. Further information is available in PAYE11035
• When Format 1 shows the revised code, change the entry in the P2? Field to ‘M’

If employer will accept late notification

If employer will accept late notification

• Amend the coding in the usual way
• When Format 1 shows the revised code, make the following entries

• Prepare and issue forms P2 and P6 manually