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HMRC internal manual

PAYE Manual

Coding: coding: general principles: contents

  1. PAYE13001
    Introduction
  2. PAYE13002
    Form suffixes
  3. PAYE13005
    Annual coding
  4. PAYE13010
    Work item 175 - annual coding - review married couple's allowance (Action Guide)
  5. PAYE13014
    Work item 183 - annual coding - update NIB - IB shown (Action Guide)
  6. PAYE13015
    Work item 184 - annual coding - update IB - NIB shown (Action Guide)
  7. PAYE13016
    Work item 187 - annual coding - update NIB - primary EMPT is IB (Action Guide) (Note: Empref withheld under FoI Act 2000 )
  8. PAYE13018
    Work item 401 - annual coding - update NIB - ESA shown (Action Guide)
  9. PAYE13019
    Work item 402 - annual coding - update ESA - NIB shown (Action Guide)
  10. PAYE13020
    Work item 403 - annual coding - update NIB - primary EMPT live at ESA source (Action Guide) (Note: Empref withheld under FoI Act 2000)
  11. PAYE13025
    Manual code work item
  12. PAYE13040
    Budget coding
  13. PAYE13055
    Automatic coding of state pensions and benefits
  14. PAYE13060
    Bankruptcy
  15. PAYE13065
    Coding and self assessment
  16. PAYE13070
    Coding: work items 137 and 156
  17. PAYE13075
    Coding objections
  18. PAYE13080
    Coding rules
  19. PAYE13085
    Estimated income
  20. PAYE13090
    Estimated pay
  21. PAYE13095
    Exceptions from normal deduction scheme
  22. PAYE13100
    Higher rate individuals
  23. PAYE13105
    Married couples: date of marriage prior to 5 December 2005
  24. PAYE13110
    Married couples and civil partners: date of marriage or civil partnership on or after 5 December 2005
  25. PAYE13115
    More than one coded source
  26. PAYE13120
    Penal indicator
  27. PAYE13125
    Personal and domestic employees
  28. PAYE13130
    Potential underpayments (PUPs) and In Year Adjustments (IYAs) in SA cases
  29. PAYE13135
    Removal of PAYE Service cases from SA - SA refinement automatic coding
  30. PAYE13136
    Work item 134 - expenses due in code - SA refinement (Action Guide)
  31. PAYE13137
    Work item 135 - professional subscriptions due in code - SA refinement (Action Guide)
  32. PAYE13140
    Potential cases for SA
  33. PAYE13144
    S810 and S811 ITA 2007 (formerly S128 FA 1995) cases
  34. PAYE13145
    Scottish rate of income tax
  35. PAYE13150
    SA automatic coding from tax return
  36. PAYE13152
    Work item 423 - SA auto coding - manual code indicator set (Action Guide)
  37. PAYE13153
    Work item 424 - SA auto coding - manual P2 / P2X necessary (Action Guide)
  38. PAYE13154
    Work item 425 - SA auto coding - TEBEN indicator set (Action Guide)