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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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PAYE service income, allowances, benefits and deductions: IABD: employment estimated earnings

You can view details of the current estimated pay for the tax year selected. The details will show

  • All primary employments
  • All secondary employments with the exception of Incapacity Benefit (IB) cases and those with a lump sum deferral recorded against the employment
  • Potentially ceased cases
  • The information is read only

Before you make any changes to a code, you need to ensure that either the existing estimated pay figures remain correct for all employments for the relevant year including potentially ceased cases, or that you complete new estimated pay details from the information held.

If you need to amend a primary record for IB to a secondary record, you should ensure the guidance at PAYE13115 is followed.

If no information is held, you must follow PAYE13090 to determine the amount of estimated pay to be entered. Estimated pay can only be entered for CY or CY+1.

Where no estimated pay is displayed, after Annual Coding the system (if possible) will

  • Populate the estimated pay details which will be used in the tax code calculation

For more information on ‘Estimated pay’ see PAYE13090 and Action guide tax40010.

Note: Due to maximum field validation on COP, after migration any figure displaying 99999 represents the estimated pay from COP where the actual amount of estimated pay was in excess of this. In your day to day work you should update the actual amount using the P14 details.

Estimated income is the Adjusted Net Income (ANI) and ensures the correct age-related allowances and the High Income Child Benefit Charge (HICBC) are calculated and that correct codes are issued.

For details on how to calculate estimated income follow the guidance at PAYE13085.