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HMRC internal manual

PAYE Manual

Coding: coding deductions and expenses: notification of new source of non-PAYE income received by customer contact

Individuals who notify new sources of non-PAYE income to Customer Contact will normally not be within SA. However, when notification is received, either by telephone or face to face, the procedures to follow will be different depending on whether they have already received an SA tax return for the year.

See PAYE12060 for more information on non-PAYE income.