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HMRC internal manual

PAYE Manual

Coding: coding deductions and expenses: work item 314 - automatic tax code calculation not issued (Action Guide)

Work item 314 will be generated when there has been a change of primary employment since 6 April in the current year and the basis of code operation changes from ‘week 1 / month 1’ to cumulative.

To clear the work items follow steps 1 - 8 below. This guide is presented as follows

  Step 1
  Steps 2 - 6
  Steps 7 - 8

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 for previous pay and tax

Update the record

2. Make a note of the previous pay and tax
3. Go to the Tax Code details screen to issue the P2 and P6 and select the ‘Notes’ button
4. Enter the previous pay and tax and ‘Submit’
5. If the previous pay and tax are outstanding then continue to operate the code on a week1 / month1 basis
6. Update Contact History

Close the work item

7. Complete the work item notes
8. Close the work item