PAYE14045 - coding: coding functions: function CD: format 2

Use Format 2 to add special notes to the P2. Further information on special notes can be found at PAYE11035.

If you wish to rewrite or delete your message, you can clear the screen completely by entering ‘Y’ in the CLEAR SCREEN field.

When you have finished the freehand note

• Press Enter. Format 1 will be presented for you to finalise in the normal way

Entering notes for CY+1

You can only enter special notes for CY+1 when the CY+1 code has been calculated by Annual Coding Main Review. This is usually in the first week in January.

If you have entered ‘P' in the provisional field because you do not want to finalise the code, the note will be stored until the computer issues the P2 at Supplementary Review in mid February. Make sure that the note for CY+1 is still necessary taking into account any centrally generated message appearing on the P2.

Centrally generated notes

Centrally generated notes will be used to give information about such things as Budget changes.

They will appear on the first P2 for the year in every case. If there is an in-year Budget, they will appear on the first P2 issued after that event.

They cannot be deleted.

You will be told if there is to be any centrally generated notes in the Annual / Budget Coding Business Guidance Note (BGN).

The text will not appear on the taxpayer record but you will see the following message in Format 2 of Function CD

Remember a centrally generated note may already have been issued or may be included on this coding notice.