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HMRC internal manual

PAYE Manual

Coding: coding: general principles: work item 175 - annual coding - review married couple’s allowance (Action Guide)

Work item 175 is generated when there is Married Couple’s allowance (and date of marriage or civil partnership is on or after 5 December 2005) present for CY+1 which is not equivalent to the Married Couple’s allowance maximum or 100 per cent or 50 per cent of Married Couple’s allowance.

To clear work item 175 follow steps 1 - 8 below. This guide is presented as follows

  Step 1
  Steps 2 - 6
  Steps 7 - 8

For details of how to use any of the PAYE Service functions, access the system help.

Initial action in all cases


  • The individual’s record on the PAYE Service
  • Indicators set on the record
  • Any relevant notes

Update the record

  1. Check the date of birth, date of marriage or civil partnership to confirm the level at which age-related allowances are due (aged 65 -74 or over 75)

  2. Check historical notes to see why a non-standard amount of Married Couple’s allowance is coded

  3. Update the Married Couple’s allowance (one of couple born before 6 April 1935 and date of marriage or civil partnership on or after 5 December 2005) with the amount due for CY+1 in the income, allowances, benefits and deductions (IABD). For information about how to enter details and submit for a code calculation refer to action guide tax40002

  4. On the Code Details screen ‘Submit’ to issue the tax code

  5. Update Contact History

Close the work item

  1. Complete the work item notes

  2. Close the work item