SAM121665 - Returns: individuals returns: PAYE subsource income dealt with elsewhere

The guidance in this subject applies to returns captured before 6 April 2010 for years 2008/09 and earlier. 

The Coding (Integrity) Check must be done in the office with processing responsibility in all cases, even where the main source is a trading or other income source.

To carry out the check it is necessary to view and compare the return details with information already held on

• The PAYE Service IABD (Income, Allowances, Benefits and Deductions), if available to you

• The Employer Compliance System record

In the absence of ECS details, the check is confined to a comparison of the return and the coding record of the same year.

Where the PAYE reference is relevant to another office you should contact that office if necessary for the relevant ECS details and with queries concerning the code.

Where there is no trace of a matching PAYE employment

If you cannot find details of the payer, including that of a pension (other than State pension) which is shown at boxes 10 and 11 of the Income section page TR 3 on the Main Tax Return (SA100) or boxes 4.2 - 4.3 on the Short Tax Return (SA200), take steps to have a record set up, providing details of the code to operate.