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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Coding: coding deductions and expenses: work item 153 - BEN / EXP - current EMPT commenced on / after 6 April (Action Guide)

Work item 153 is generated when

  • The current primary employment, started on or after 6 April for CY and the previous primary ceased in CY
  • A car benefit value is already held in IABD for CY, the latest car does not hold a withdrawn date and the car benefit data received from ECS differs to that already held in IABD

To clear work item 153, follow steps 1 - 7 below. This guide is presented as follows

  Step 1
  Steps 2 - 5
  Steps 6 - 7

For details of how to use any of the PAYE Service functions access the system help.

Initial action in all cases

  1. Review
  • The individual’s record on the PAYE Service
  • Indicators set on the record
  • Any relevant notes

Note: The benefit / expenses information for this work item is stored on income, allowances, benefits and deductions (IABD).

Update the record

  1. Compare the expenses / benefits information on IABD with CY tax code

  2. Consider if an update is required to the car benefit information in IABD for the new CY employment (take into account cessation of benefits, new benefits and use the ECS car benefit calculator for car calculations). For information about how to enter details and submit for a code calculation on IABD refer to action guide tax40002

  3. On the Code Details screen ‘Submit’ to issue the tax code

  4. Update Contact History

Close the work item

  1. Complete work item notes

  2. Close the work item