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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

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

The IABD Summary screen can be accessed from the Navigation Menu by selecting

  • IABD
  • IABD Summary

Or

  • Tax Coding
  • Coding History

You will be presented with the Tax Code Calculation screen

  • Select the View Record icon on the right hand side

You will be presented with the Tax Code Details screen

  • Select [Actions] View IABD Data

If you [select] the IABD Summary screen from the Navigation Menu it will default to the current tax year, displaying the latest position for the year.

The screen is read only.

You can filter and display information for

  • A specific tax year

And / or

  • IABD Type

Filter by Tax Year

  • Select the Tax Year. This will display all items recorded at the latest position

Filter by IABD Type

  • Select the Filter drop down box with the IABD Type. This will display all items recorded under that IABD type at the latest position in that year

Note: If there are two live employments with Benefits in Kind of £50 and £60, the amount shown would be Benefits in Kind £110.

If you select the View Record icon at the right hand side

  • The details screen is displayed for that type

If you access the Summary screen from Coding History you can only view the items recorded in IABD that were included in that particular coding calculation.

Reconciliation Tax Calculation results screen contains view links to IABD Summary screens for Total Non Savings Income, Total savings Income and Total Allowances. SeeSPD 6a (PDF 49KB).