PAYE14075 - coding: coding functions: function CD: signals

This subject is presented as follows

Signals you can set

Signals and information displayed only

Advisory messages

Signals you can set

It is essential that all relevant signals are

Set on the record as soon as the need for them arises
Deleted from the record as soon as they become redundant

The table shows the signals that you can set.

Signal	Abbreviation and Notes
ALLOWANCE CESSATION DATE(ACD)	ACD. Set the signal where RAR is in the coding. Enter ACD followed by the date on which the Retirement Annuity contract will end. If there are two or more contracts, enter the earliest date. When that contract ends, change the date to the next earliest one. From 1998-99 onwards, the computer will time apportion relief due in the final year. A form P810 will be issued automatically at the start of the year in which the ACD falls to enable you to check the relief due. The signal will automatically be deleted at the end of the year in which the ACD falls
BF [date]	BF. Set the signal when you put papers in the BF box. It is possible to enter 2 BF dates. See 'COP System Help' in the left bar of this manual for full instructions. Enter either BF(1) or BF(2) only. The computer enters today's date BF(1) or BF(2) followed by a date The computer will Enter your identity after the BF signal Include the case on the BF Review List where there is an uncleared BF signal with a date 60 days old or more
BUDGET RECODED AT THE INITIAL REVIEW	IRBA. Where there has been an in-year budget enter IRBA where instructed by the Budget Coding SCS Memo. Where a code contains increased Budget allowance, this signal stops the issue of forms P2 / P6 before the effective date of the Budget. The computer automatically cancels it when the Budget changes are effective. This is normally at the Budget Main Review
CODE SUFFIX	SFX. The signal can only be used at sub source records. The computer gives the suffix automatically for a main source. It cannot be used if the TSFX signal is used. Enter SFX followed by the proper code suffix L, H, P or V. Use only if allowances are given at the source and the P9X procedure is to be used at Budget time
DATE OF MARRIAGE	DOM. Enter DOM followed immediately by the date of marriage or civil partnership
DATE OF SEPARATION	DOS. Enter DOS followed immediately by date of separation. Do not enter POTA. This will be set automatically
DISTRICT RECORD REFERENCES	DR. When you file papers in the District Record enter the District Record reference on the record. Use the SIGS ETC field. Enter DR followed by The Allocation number and Folder Letter in the first brackets, then The reason, which must not exceed 22 characters including spaces in the second brackets For example, DR(12C) (S198 Exps Claim 02-03). The signal appears in Format 3 of Function NO
ESSENTIAL AND HISTORICAL NOTES	ENOTE and HNOTE. Read the basic rules about notes before you make an entry. See PAYE103010. Enter ENOTE or HNOTE followed, in brackets, by the note you want to add to the record. You can only enter one essential note and / or one historical note using COP Function CD. If you need to enter two or more notes of the same type use COP Function NO
ESTIMATED INCOME	ESTINC. This shows the estimated income figure used in calculating reduced age related allowances. Enter ESTINC immediately followed by the amount of estimated NSI if You want the computer to calculate the reduced age related allowances Or For some other reason you have entered a reduced age related allowance yourself The amount for the current year is carried forward to the following year. If the amount is not appropriate for the following year, use CD (CY+1) to enter an amended figure. ESTINC appears on the screen immediately above the personal allowance PA, PAA
ESTIMATED PAY	ESTPAY. This shows the estimated pay at this source. It is used in the calculation of UPR, PUP or HPAR. The computer will use CY-1 pay (or where this is not present, CY-2 pay) unless you enter a figure of ESTPAY in the signals field. You will need to enter ESTPAY where any of the following apply CY-1 is nil No pay is present on the record for either CY-1 or CY-2 The current employment commenced after the start of CY-1 The scheme has been transferred since the start of CY-1 You have a more accurate figure of ESTPAY
EXCESS SIGNALS	XSIG. The signal is set automatically showing there are too many signals to display on the screen. Use COP Function TD to review all the information held about the taxpayer
HIGHER RATE	HRS. Enter HRS where there is liability or potential liability at higher rates
IB INCREASE - ACTUAL AMOUNT	IBACT. The computer sets the signal during the automatic recoding of state pensions / benefits when it uses DWP figures to increase the IB deduction for the following year. You can set the signal manually when you code out IB from form P46(IB)
IB INCREASE - ESTIMATED AMOUNT	IBEST. The computer sets the signal during the automatic recoding of state pensions / benefits when the deduction is increased by a percentage figure for next year. You can set the signal manually if you code out IB based on amounts supplied by the taxpayer or if you have used estimated figures
MAINTENANCE PAYMENTS - OLDEST CHILD'S DATE OF BIRTH	MPD. Enter MPD followed immediately by the date of birth. The date appears in brackets immediately after MP in the code. Cancel it when no longer needed. The computer does not do it automatically
MANUAL CODE	MCODE[....]. The computer automatically sets the signal For a GCD record where you enter one of code BR, FT or D At the Annual Coding Main Review where For a GCD record you have entered code NT for the following year but the CY code is not NT Or For all record types, you have entered a non-standard code for next year but the computer has carried forward allowances You should enter a signal where An underpayment is coded out for several years because of hardship Settlement of a fraudulent claim to personal allowances is being recovered by coding in as an underpayment An over-repayment is being recovered by coding It is a subsource record with The UN-BEN signal An adjustment for Jobseekers Allowance in the main source coding Age related allowance is given in the year of marriage For the year a Public Service pension or Forces pension commences it is desirable to manually review the coding. Exclude those cases listed at Annual Coding Review Exception List Type 1 For CPR Expat case where Modified PAYE is operated use reason (MODIFIED) In brackets, enter the reason for setting the signal. This must not exceed 10 characters. The signal stops automatic recording of a case at Annual and Budget coding. The case is listed for attention.
MANUAL CORRESPONDENCE TO EMPLOYER	MCOEMP. Enter MCOEMP if correspondence relating to the taxpayer is not to be issued by the computer to the employer, for example, where Special instructions are issued with the code notice Or The employee is a domestic. The TSFX signal should also be set if the taxpayer is a domestic
MANUAL CORRESPONDENCE TO TAXPAYER	MCOTP. The signal appears in the ADDRESS field. Use it where correspondence is not to be issued by the computer to the taxpayer (for example, where the name on the record is abbreviated but the taxpayer wishes full forenames on correspondence). Cancel it when no longer needed. The computer does not do it automatically
MANUAL REVIEW	MREV. Enter MREV where the clearance position is reviewed manually every year. Add an essential note to the record, giving the reason the signal is set. If you want to do this for a specific year only, use the POTA signal instead. The MREV signal prevents automatic clearance of a year by N or Z.
MARRIED ALLOWANCE TRANSFERRED	MAT. Set this signal by entering MAT followed immediately by the amount of husband's Married Couple's allowance allocated to his wife where the Date of Marriage is prior to 5 December 2005. MAT appears on the screen immediately after the Married Couple's allowance MA, MAA or MAE. It is not deducted from the allowance in working out the code. The amount for the current year is carried forward to the following year. If the amount is not appropriate for the following year, enter an oblique immediately after the current year figure followed by the next year's figure. For example SIGS ETC[MAT500/300] or SIGS ETC[MAT200/N]. The signal Lets the husband know how much of his Married Couple's allowance has been transferred to his wife And Ensures that, each year, the husband will be sent a form 575, unless they are in SA
MAXIMUM MAINTENANCE PAYMENTS	MPMAX. This signal and an amount must be present when entering MP. See PAYE10055
NAME AT WORK	KA. Enter KA where the taxpayer is known by one name at work or Benefit Office and by another at home. The computer will then issue forms to the employer or Benefit Office using the `known as' name on the record. The name by which the taxpayer is known at home must also be held on the record. You must use Format 2 of COP Function TA to enter the name the taxpayer is known as at work.
NIB INCREASE - ACTUAL AMOUNT	NIBACT. Set this signal when you Code out the amount on the form P46 (DWP) Have a P46 (DWP) showing both the current amount of pension payable and the new updated amount payable from the following 6 April The computer automatically sets the signal when it uses DWP figures to increase the NIB deduction for the following year during the automatic recoding of state pension / benefits
NIB INCREASE ESTIMATED AMOUNT	NIBEST. Set this signal when you code out An amount based on figures given by the taxpayer Or An estimate because you have not been able to obtain details The computer automatically sets the NIBEST signal when the deduction is increased by a percentage figure for the next year as part of the automatic recoding of state pension / benefits
OCCUPATIONAL PENSION	OCPN. Set the signal when the record relates to an occupational pension
P2 TO AGENT	P2TOAGENT. The signal can only be present if AGENT signal is also present. When the signal is set a copy P2 will be sent to the agent. A copy P2 will not be issued in cases where a P2 is not automatically issued to the taxpayer. For example where the code is NT. In non SA cases the signal will need to be set or deleted manually. Use COP Functions CD or TA to Set the signal if the AGENT signal is already present. (If the agent signal is not already present you must ensure that agent details are held on the COP record otherwise a copy P2 will not be issued) Or Delete the signal when the AGENT signal is already deleted or a copy P2 is no longer required In linked SA cases The signal will be set and deleted automatically on the COP main source record when agent details are entered or deleted on the SA record However You will also be able to set or delete it manually using COP Functions CD or TA. For example where an existing agent no longer wants copies of form P2.
PENAL CODE	PENAL. There should be no need to set this signal. The computer automatically sets the signal if a targeted review form has been issued for a previous year and it has not been logged in as received. The computer automatically cancels the signal for the next year only where receipt of a current year targeted review form is noted in Returns Receipt or Returns Information. Cancel the signal for this year manually by entering PENALN. See PAYE13095
PERMANENT 'T' CODE SUFFIX	TSFX. The signal cannot be used when SFX is present. Enter TSFX where The taxpayer has a requested a T code suffix. Add an essential note to the taxpayer record using the words T SUFFIX REQUESTED The taxpayer is a domestic. Set the MCOEMP signal also There is an adjustment for charges in the code and the taxable pay is less than these charges (charges are dealt with in the Assessment Procedures (AP) Manual) This is a main source and suffix L, H, P or V has been given to a subsource at which a balance of allowances has been given
POTENTIAL ASSESSMENT	POTA. The signal prevents automatic clearance of year by N or Z. The computer will set this signal automatically for the new CY-1 If the coding record includes at the end of the year any of the following for CY, unless there is an SA link on the COP record PPR,LOAN,LOSS, CR, DTR, FPA, IFP, AP, EWO, HRA, CHR, LRA, ELR A reduced (but not minimum) amount of PAA, PAE, MAA or MAE The computer will set this signal automatically for the new CY if the coding record includes AUB for CY+1 at the end of the current year. Cancel it when no longer needed. Enter POTA where the clearance position for the year is to be reviewed manually for any other reason. If you want to review it annually set MREV instead. Add an essential note to the record, giving the reason the signal is set
SIMPLE REDUCED AGE ALLOWANCE	SIMRAA. May appear on records where the taxpayer is entitled to a reduced age related allowance but has no income except One PAYE earned income source And A Social Security pension or benefit which is on the Uprating service
SPECIAL CARE	SPEC. Enter SPEC where the case needs special attention. It appears As an advisory message at the top of the screen Between the CODE and ADDRESS fields In the signals field whilst using COP Functions TA, TD and CD It will not stop the issue of a P2 / P6
SPOUSE'S DATE OF BIRTH	SDOB. Use for spouse or civil partner. Enter SDOB followed immediately by the date of birth
SUB SOURCE, SELF	SUB. Enter SUB if a taxpayer has a subsidiary PAYE source

Signals and information displayed only

If held on the record the following items are displayed. They cannot be amended.

LAST KNOWN PAY

Shown as LAST PAY followed by the year to which it related and the amount of pay, for example, LAST PAY (94) 10642. When using it for any income-based calculations remember the figure may

Be out of date
Not represent a full twelve months

Therefore, use this information with care.

LAST YEAR CLEARED

Shown as LAST YR CLRD followed by the year and how cleared, for example, LAST YEAR CLRD 04(Z).

LAST CUMULATIVE CODE

Appears where the current code is on Week 1 / Month 1 basis. Shows the last cumulative code for this year (where on the record), for example LAST CUM CODE 246H.

YEAR LAST RETURN

Shows the year of the last review form received, for example, LAST RTN RECD 04.

RETURN OUTSTANDING

Shows RTNO/S if a review form was issued but is not noted as received.

BUDGET - P6 SUSPENDED

Where the issue of forms P6 is suspended, in accordance with in-year Budget instructions, the computer

Stores the P6 information for issue
Sets the BP6 signal. Pay and tax on any P6 are shown in the P6 - PAY & TAX fields

UNEMPLOYMENT BENEFIT CLAIMANT

Shown, as UN-BEN, where the taxpayer is currently a Jobseekers Allowance claimant. Send form P6 to the Benefit Office. Also appears as an advisory message.

Advisory messages

This table

Lists the advisory messages which can appear in COP Function CD
Explains what they mean
Tells you what action to take

Message	Meaning and Action
CANC TXN	Work has been cancelled but not corrected Continue as usual if CNC NOT YET ISSUED shows next to CODE ISSUE. This corrects the record automatically Otherwise Stop using Function CD Use COP Function TD to find out what work is uncorrected Correct the work if possible so that you can use Function CD as usual
D in E	This applies only to years prior to the introduction of SA
ENOTES	Essential notes are held for this taxpayer Use COP Function NO if you want to look at the notes Take account of any note that affects the work
GCD	The record type is General Claim District. This means that it is a main source record Use Function CD as usual
HNOTES	There are no essential notes held for this taxpayer, but there are notes of historical value. If you think that an Historical Note might affect the work Use COP Function NO to see the notes first

REPT O/S	A repayment is outstanding Use Function CD as usual If the address needs amending, cancel the repayment (see the Employment Procedures (EP) Manual at EP9025) and repeat it showing the new address
SPEC	Special care is needed Check the papers for the reason
SUB	The record type is sub source Use Function CD as usual
UN-BEN	This is a Jobseekers Allowance case Use Function CD as usual
…. UNP TXN(S)	The number of unprocessed transactions for the case Use Function CD as usual

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