PAYE77042 - PAYE operation: incapacity benefit: form P46(IB): receipt of (Action Guide)

On receipt of a P46(IB) for the first award, follow steps 1 - 9 below. The guide is presented as follows

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

Live record at your EMPREF

1. Use COP Function CD to code out the Incapacity Benefit(IB) using the coding deduction IB
   
   
2. Code out the full annual amount for CY by taking the weekly amount rate x 52. Use Week 1 / Month 1 basis
   
   
3. Make no attempt to anticipate future changes in the rate of benefit before 5 April
   
   
4. Cancel any PUP which the computer has calculated by entering PUP0.00 in the DEDNS field
   
   
5. Make an essential note of the IB details using the SEES notes paster for IB found in the coding section, in case you need to apportion IB following later rate changes
   
   

6. Send forms P2 and P6
   
   
7. If the P6 is returned by the employer as
   
   

Note: If there has been a delay in coding IB and / or an expected delay in the operation of the code (a delay in this case is coding / operating a code more than one month after the first payment of IB is due) or there has been a subsequent rate change, code actual IB on a Week 1 / Month 1 basis. In these cases the potential underpayment calculated should be retained

Leaver or UB case

8. Send form P46(IB) to Leicester and Northants (IBTO)
   
   

Employment ceases after IB has been coded

9. Check that a new employment has not commenced