PAYE77060 - PAYE operation: incapacity benefit: IB signals on COP

Where Incapacity Benefit (IB) is included in the tax code one of two signals need to be set on the COP record which show whether the amount of the IB included in the code is an actual or estimated amount.

The signals are

• IBEST – Where the amount of IB in the code is an estimated amount
• IBACT – Where the amount of IB in the code is based on figures supplied by the Department for Work and Pensions

The signals can be set using the COP Function CD.