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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Coding: coding deductions and expenses: work item 314 - automatic tax code calculation not issued

Work item 314 will be generated to allow for the previous pay and tax to be manually reviewed where any automatic processing takes place, for example Budget coding, ECS Autocoding, Bulk Flat rate expenses / expenses changes, Self Assessment or any other automatic process except for Annual coding, and

  • There is a change of primary employment since 6 April in the current tax year


  • NPS calculates that the basis of operation will change from ‘week1 / month1’ to a cumulative basis and previous pay and tax information are required

NPS will in these cases issue the automated tax code on a week 1 / month 1 basis and generate work item 314.

You must consider the employment records and issue a cumulative tax code to include the previous pay and tax. If the previous pay and tax details are not held then continue to operate the tax code on a week1 / month1 basis.

This work item must be given high priority at the time of Budget coding to ensure that individuals receive the allowances they are entitled to at the correct time.