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HMRC internal manual

PAYE Manual

Coding: coding deductions and expenses: work item 154 - BEN / EXP - earlier amendments to CY code (Action Guide)

Work item 154 is generated where the current primary employment is a continuing employment from the previous year, and the benefit(s) now being reported have already been changed in the tax code in CY.

To clear work item 154, follow steps 1 - 5 below. This guide is presented as follows

  Step 1
  Steps 2 - 3
  Steps 4 - 5

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
  • If coded expenses / benefits information matches or there is a valid reason for current tax code then no coding action required, go to step 3
  • If tax code does not match with expenses / benefits information then update IABD with the expenses / benefits for CY and trigger a code calculation. For information about how to enter details and submit for a code calculation on IABD refer to action guide tax40002. On the Code Details screen ‘Submit’ to issue the tax code
  1. Update Contact History

Close the work item

  1. Complete work item notes

  2. Close the work item