PAYE14055 - coding: coding functions: function CD: making amendments


When making amendments to code or other information

  • Check that you have details for the correct taxpayer
  • Consider the advisory messages on the second line of the screen
  • Consider the information shown in the area below the CODE field

The remainder of this subject is presented as follows

Entries in ALLCES and DEDNS fields

Entries in SIGS ETC field

Entries in CODE field

Entries in WKS NO/BRANCH ETC field

Entries in ALLCES and DEDNS fields

PAYE14015 gives details of all coding allowances and shows which allowances are not automatically carried forward.

PAYE14030 gives details of all deductions.

SituationEntries and Notes
Cancellation for this yearEnter the abbreviation followed immediately by ‘0’, for example, ALLCES ‘EXP0’
(In most cases) Entries for next yearMost entries for this year are carried forward to next year so nothing extra is needed. For example, the entry ALLCES ’LOAN500’ will cover both this year and next year. When recoding both this year and next year do this year first. For example, ALLCES ’PA3525/3765’.

However, both years must be coded during the period between Annual Coding Main Review and 5 April where a Budget has changed the personal allowances
Entries for next year not automatically brought forwardEnter an oblique immediately after this year's figure followed by next year's figure. For example, ALLCES ’WAA1790/1790’
Entries for next year differ from this yearEnter an oblique immediately after this year's figure followed by next year's figure
Entries for next year without altering this yearEnter the figure for this year and an oblique immediately before the amount for next year. For example, DEDNS ‘AUB 1020/570’
For marriage during this year give Married Couple's allowance as in this example ALLCES ‘MCCP805/1790’.
You can enter an oblique immediately before the amount for next year, for example, ALLCES ‘BC/0’. But it is better to use Function CD for next year


Entries in SIGS ETC field

PAYE14075 gives details of all signals, the relevant abbreviation and when they should be set.

SituationEntries
To set a signalEnter the relevant abbreviation. For example ‘MCOEMP’
To cancel a signalEnter the relevant abbreviation followed immediately by ‘N’. For example ‘SDOBN’
Where more than one signal is enteredEnter the relevant abbreviations, leaving a space between each. For example ’DOB05/10/51 HR’
Where a different figure for MAT is neededEnter an oblique immediately after this year’s figure, followed by next year’s figure. For example, ‘MAT500/300’ or ‘MAT200/N’


Entries in CODE field

Only use this field when giving one of these codes

  • Prefix D
  • BR, NT or FT

When certain signals are on the record, for example, DOB, ABROAD, MCODE, these codes are revised to 0T

  • Check and revise to the original code if necessary

The computer will automatically allocate Wk1/Mth1 when code 0T is entered on subsource records

  • Check and restore cumulation where possible

In all other cases the computer calculates the code from allowances and deductions.

Entries in WKS NO/BRANCH ETC field

For an employed taxpayer

  • Enter the current works number, branch or other identification given by the employer

For a Jobseekers Allowance claimant

  • Enter
  • The Benefit Office code
  • A dollar sign
  • The file indicator
  • The UN-BEN signal by using COP Movements Function MR

For a taxpayer neither employed nor claiming Jobseekers Allowance

  • Enter ‘LEFT’ followed by the date of leaving (the tax year if not known) or date Jobseekers Allowance claim ceased

No other entry is possible.

For a taxpayer with more than one source at the same employer reference, you must enter a different works number / branch for each record. This tells the employer the source to which a code applies. If the employer does not use works numbers you may need to agree a different method to help distinguish the records.