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HMRC internal manual

PAYE Manual

HM Revenue & Customs
, see all updates

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

The IABD Landing screen is accessed from IABD on the Navigation Menu. It will be used to record the receipt of information from an individual or agent such as forms, letters, email or telephone calls. It is not designed for the logging of bulk forms see ‘Logging receipt of review forms’ PAYE79060.

Note: You cannot record information from forms P14 or forms P60.

All benefits should be captured on the Employer Compliance System (ECS) and flow through to the PAYE Service through Trace and Match.

You will select the

  • Form Type


  • Tax Year
  • The date of form receipt will default to today’s date, if an earlier date is displayed on the system this will be the date a form was recorded from the bulk logging, see PAYE79060 

You must ensure you select the correct year for which the information relates and record the information for each relevant Area by

  • Selecting the Edit Record icon at the right hand side. This will display the screen for that area

The current amount will be displayed and you will be allowed to enter a new amount.

Any figures which have been carried forward at annual coding to the following year display ‘c/f’ in the Carry Forward field.

If further information is available, this can be viewed by

  • Selecting the Edit Record icon at the right hand side. This will display the Details screen

You must 

  • Complete the earliest year first
  • Record and save all the information for one tax year at a time
  • The information can be recorded for years CY-6 to CY+1

Note: When entering information you should follow the relevant section of the guidance to ensure you enter the gross / net amount correctly. Not all entries are the same and if the incorrect amount is entered this could result in an incorrect Coding or End of Year reconciliation. 

Once all the information has been recorded on the relevant screen for the relevant year you must 

  • Select the [Save] button

The status will remain ‘Not Selected’ until the information for the relevant area and year has been entered and saved.

You will be presented with the Landing page

  • The Status will then display ‘SAVED’

If you cancel any changes before saving the information the status will remain ‘Not Selected’.

The status will be reset to ‘Not Selected’ for all items once you select a new form or Tax Year.

You will then be presented with the IABD Landing screen, you must now 

  • Select the [Submit ] button

The system will automatically decide if

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


  • End of year calculations is required

Note: If you are making any updates after Annual Coding has taken place you must ensure you update CY and CY+1. 

You must complete Contact History see PAYE105000 onwards.

For further details on recoding and submitting information see SPD 6a.