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HMRC internal manual

PAYE Manual

PAYE service income, allowances, benefits and deductions: IABD: introduction

Information received from an individual or their representative, for example a letter, or a form or a telephone call or from another system such as

  • Employer Compliance System (ECS)
  • Computerised Environment for Self Assessment (CESA)

needs to be captured on the PAYE Service on the Income, Allowances, Benefits and Deductions screen. PAYE130010 and SPD 6a explain how to do this.

This will provide you with access to the complete information about an individual’s income, allowances, benefits and deductions all within one system record.

Every time information is recorded and submitted, the system will automatically look at the changes made to a record and determine if

  • A coding calculation is required
  • In year calculation is required


  • End of year calculation(s) is / are required

You must complete Contact History see PAYE105000 onwards when prompted to do so by the system.

The information saved in IABD will be stored for years CY-6 to CY+1.