GOV.UK
Individual records: maintain individual details: work item 22 - DOB amended - review coding (Action Guide)
To clear work item 22 follow steps 1 - 26. This guide is presented as follows.
| Steps 1 - 6 | |
| Steps 7 - 11 | |
| Steps 12 - 16 | |
| Steps 17 - 26 |
Initial action
| 1. | Before proceeding, check the Contact History screen to view notes and to check previous actions taken |
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| 2. | Check the source of the new information against existing records to see why a change to the date of birth has been made |
| 3. | Contact the individual (PAYE103105) if you are in any doubt about which date is the correct date of birth. This is particularly important if the change will impact on age-related allowances |
| 4. | Where a change to the existing date held on the system is not appropriate update contact history and close the work item in accordance with PAYE110075 |
| 5. | Where the change is appropriate select the Individual Summary screen to ensure that the amended date of birth (DOB) has been recorded |
| 6. | Check to see if the amended date may change entitlement to age-related allowances for any year or require a code change to include National Insurance Benefit (NIB)
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| | Note: See PAYE76095 for details regarding State Pension age. |
Amended DOB reduces individual’s age to less than state pensionable age
| 7. | Inhibit EOY reconciliation by selecting the relevant tax year from the drop down menu then selecting the button next to the Allow/Inhibit Automatic Reconciliation field in the Reconciliation Summary screen (PAYE93015) to inhibit auto reconciliation |
| 8. | Update IABD (SPD 6a) for CY and submit to trigger tax code calculation |
| 9. | Update IABD for all earlier years affected and submit to trigger reconciliation |
| 10. | Update Contact History |
| 11. | Close the work item in accordance with PAYE110075 |
Amended DOB - some age-related allowances still due as individual has moved from one age band to another
| 12. | Review allowances and update IABD, as appropriate, with latest details to take account of amended DOB |
| 13. | On the Code Details screen select [Submit] to issue the tax code |
| 14. | Review spouse’s record, if appropriate |
| 15. | Update Contact History |
| 16. | Close the work item in accordance with PAYE110075 |
Amended DOB increases individual’s age to state pensionable age
| 17. | Check the View Review Status Summary screen to see if P161 has been issued / received in last 3 months |
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| 18. | If form P161 is held check that latest details are held on income, allowances, benefits and deductions (IABD) (including details of state pension / benefits) or enter details, refer to PAYE130065 for state pension |
| 19. | On the Code Details screen select [Submit] to issue a tax code |
| 20. | Update Contact History |
| 21. | Close the work item in accordance with PAYE110075 |
| 22. | If form P161 not held - check Contact History (last 3 months) for notes about last details of income |
| 23. | Update the income, allowances, benefits and deductions area with details of the state pension / benefit details (if details are not held - estimate the amount using the amount of the basic state pension on form P242). For information about how to enter details and submit for a code calculation refer to SPD 6a |
| 24. | On the Code Details screen select [Submit] to issue a tax code. For more information about how the system calculates the amount of state pension / benefit to be coded, refer to PAYE76086
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| | Note: If the system generated code increases the net coding allowances and the potential underpayment is zero, then change the basis of operation from week 1 / month 1 to cumulative on the Employments allocation screen. |
| 25. | Update Contact History |
| 26. | Close the work item in accordance with PAYE110075 |