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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
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Individual records: maintain individual details: indicators

Customer records contain a number of indicators (for example the Deceased indicator) to give a quick view of conditions that may be applicable to the record being viewed and the indicators concerned display in either or both of or one of the Indicators screen and / or the Individual Summary screen.

Indicators screen

The Indicators screen is accessed from a link in the Individual Summary screen and it will enable you to view set and unset indicators, dependant upon roles and access, as appropriate.

The screen includes a free format text box which can be used to record extra notes for the individual. This will be able to hold 200 characters. Wherever possible you should copy and paste standard notes from Office Clerical Assistant in this field.

If a free format note is appropriate

  • Be clear and concise stating what action has been taken and ensuring sufficient information is entered to enable colleagues to follow up enquiries or actions
  • Make sure details are compliant with the Data Protection and Freedom of Information Acts
  • Always use lower case to make a note, unless you need to highlight an entry, then upper case can be used
  • Do not enter any insensitive notes that could cause offence and ensure personal opinions are not expressed
  • Try to avoid using abbreviations and acronyms, but if necessary use standard abbreviations on the departmental list

A list of the indicators shown in the Indictors screen (along with descriptions of them) is given in the table below

Name Description
   
Deceased For advice on the Deceased indicator, see ‘Deceased indicator’ at PAYE103075.
Manual Code Once a manual code (MCODE) identifier has been set on the record any automatic updates (for example bulk coding or auto coding) affecting the tax code will generate a work item. Note: Where the indicator has been transferred from COP and the reason on COP is identifiable by the system as one of the reasons in the drop down menu on the PAYE service the drop down reason will be populated at migration. If the reason cannot be identified the drop down reason will be shown as ‘other’ and the ‘other reason’ filed will show the entry from COP.
Reason Set when manual code is set - to unset select ‘None’ in the Reason field.
Other reason Input when the reason ‘Other’ is selected from the drop down menu. Note: You will only be able to enter letters in this field, any other options will result in an error message. Some cases were migrated from COP with numeric characters in the Other Reasons field. If the warning message is displayed, you should select any appropriate reason from the drop down menu. If there is not one suitable, you should amend the invalid characters to letters, for example ‘30’ amend to ‘thirty’.
Manual correspondence Indicates that correspondence should only be issued manually. The manual correspondence indicator is only against the individual. If the individual has the indicator set, and has a capacitor and / or agent, correspondence output from the PAYE Service will still be sent out to the capacitor / agent. See notes below
  1. Where the Manual Correspondence indicator has been transferred from COP the reason will show as ‘Migration’. You will need to view the COP Essential and Historical Notes in the COP History screen in Contact History to see what the original reason was for setting the signal
  2. Where the signal was set because a Special Output indicator was set on TBS (Output Welsh, Braille and so on), you should unset the Manual Correspondence indicator as the Special Output indicator will direct all system generated output to the correct unit
  3. If the Manual Correspondence indicator was set on COP because the individual had a capacitor it should also be unset
  4. Where the Manual Correspondence indicator has been set for any other reason you should carefully review why the indicator has been set, and remove it, if appropriate. There should only be a need to set this indicator on the PAYE Service in exceptional circumstances, if at all
  5. Where the Manual Correspondence is set, you should also consider setting the No Repayment indicator as the Manual Correspondence indicator will only inhibit output from the PAYE Service and not stop the issue of a payable order
Reason (you can enter up to 50 characters in this field) The reason for manual correspondence where the Manual Correspondence indicator is set. You will need to view Contact History to see what the reason for setting the signal was. Note: Where the Manual Correspondence indicator has been transferred from COP, the reason will show as ‘Migration’. You will need to view the COP Essential and Historical Notes in the COP History screen in Contact History to see what the original reason was for setting the signal.
Additional Notes Free format text field to add notes to the individual’s account. This field accommodates up to 200 characters.
Live SA (Self Assessment link) The ‘Live SA’ link indicator shows that there is a live SA interest for the individual. The indicator is set automatically on information from the SA system (SAM100090 refers). The indicator is set on the PAYE record even when there is no live PAYE source. Any individual who has a NINO will have a PAYE record, but this does not mean that there is a live PAYE source. This also applies to a PAYE TRN record, not all TRN records will have a live PAYE source. When an SA record is made dormant, the ‘Live SA’ link is automatically unset on information from the SA system.
UTR This is a unique ‘taxpayer’ reference for SA purposes.
No Allowances This indicator will inhibit the inclusion of Personal allowance and Married Couple’s Allowance in coding and end of year reconciliation. Generally this will be in Non Resident cases, see PAYE81750, or where an SA customer tells us that they do not want any allowances set against their PAYE income see, PAYE11105. There may be some cases migrated across from COP to the PAYE Service that will have the No Allowances indicator automatically set - where no allowances are included in the latest code at migration (from all current employments) then the No Allowances indicator will have been set. See notes below
  1. Where this indicator is set or applies part way through a year it may also be necessary to set the Inhibit Auto Reconciliation indicator, as no allowances will be included in the reconciliation
  2. The No Allowances indicator should not be used where you are attempting to move allowances between employments. See PAYE13115
  3. At migration the No Allowances indicator will have been set where only a secondary employment exists and the code at the secondary employment is BR, 0T or D prefix
No Repayment This is read only when received from SA where an SA operator knows there is a PAYE source. Where there is no live SA interest the indicator check box will be live so PAYE users can set and unset the indicator as necessary. Where the Manual Correspondence indicator is set you should also consider setting the No Repayment indicator, as the Manual Correspondence indicator will only inhibit output from the PAYE Service and not stop the issue of a payable order.
P2 to Agent Note: P2’s are no longer being sent to agents whether this indicator is set or not Previously when an NPS record had a live agent entered the agent received a copy of the customer’s P2. From now on no P2’s will be sent to agents, instead a note will appear on the customer’s P2 advising them to show their agent the P2 if they have one.
Date of leaving UK This is the date the individual left the UK.
Date of returning to UK This is the date an individual returned to the UK or the date they commenced worked on their return to the UK
SA Start year This indicates the year the individual starts SA.
SA Final Year This indicates the year the individual ceased SA.
S128 Limits the codes that can be operated for the individual.
Modified (greyed out) Modified scheme is an expatriate, fully tax equalised on salary and all benefits.
Tax Equalised Benefits (greyed out) Expatriate scheme that has some or all benefits tax equalised and payrolled who is not dealt with within Modified PAYE scheme.
Special Business Area For advice on Specialist Business Area indicators see ‘Specialist business area’ at PAYE103085.
Special output For advice on the Special output indicators (Audio, Braille, Welsh, Large Print), see ‘Special output indicators’ at PAYE103070.

Individual Summary screen

In addition to displaying in the Indicator Details screen the Live SA indicator, Deceased indicator, No Allowances indicator, No Repayment indicator, Manual Correspondence indicator and Manual Code indicator (as detailed in the table above), display in the ‘Indicators overview’ section of the Individual Summary screen.

The screen also includes four extra indicators and details of them (along with appropriate descriptions) is given in the table below

Name Description
   
RLS The record holds an RLS Correspondence address or, where a correspondence address is not present on the record, an RLS Residential address.
Live Capacitor The customer has a Live Capacitor acting on their behalf.
Live Agent The customer has a Live Agent acting on their behalf.
NT code The record has a live employment against which code NT is held.
Historical Residency Status screen Screen showing all the dates of entry and dates of leaving the UK

 

Indicators displayed in the Individual Summary screen are view only and where they can be changed manually you will need to set / unset them through other screens, such as the Indicators screen, within NPS.