PAYE68073 - employment maintenance: movements browser: NT / IB code (Action Guide)


To consider messages that appear under this category follow steps 1 - 4 below. The guide is presented as follows

The P45(3) code is NT - ReviewSteps 1 - 3
Previously an Incapacity Benefit case Review codingStep 4


For details of how to access any of the COP functions use the [Index of Functions] button on the left of the screen.

The P45(3) code is NT - Review

  1. Use Function TD to check if code NT is appropriate to the new employment
  2. If code NT is appropriate
  • Take no further action
  • Delete the work item
  1. If code NT is not appropriate
  • Use Function CD to
  • Change the code to Personal Allowance on a Week1 / Month1 basis
  • Issue form P2 to the taxpayer
  • Issue form P6 to the employer

And then

  • Delete the work item

Previously an Incapacity Benefit case - Review coding

  1. Department for Work and Pensions operates a simplified version of PAYE using a limited range of codes and when the claim ceases you need to
  • Use Function CD to
  • Review the code to restore the ‘full’ coding where appropriate
  • Issue form P2 to the taxpayer
  • Issue form P6 showing the revised code

And then

  • Delete the work item