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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Coding: coding: general principles: work item 134 - expenses due in code - SA refinement (Action Guide)

Work item 134 will be generated when job expenses are present on the SA return but there is no entry present on the PAYE Service coding record in CY+1 or CY.

To deal the work items follow steps 1 - 7 below. This guide is presented as follows

  Step 1
  Steps 2 - 5
  Steps 6 - 7

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

Initial action in all cases

1. Review
  * The individual’s record on the PAYE Service
  * Indicators set on the record
  * Any relevant notes

Update the record

2. Check the SA employment return page and identify if the employment is still current
  * If yes, go to step 3
  * If employment has ceased, go to step 4
3. Enter the relevant amount of job expenses in the income, allowances, benefits and deductions (IABD). Review the SA return and make appropriate entries in IABD to calculate the tax code
4. In the Code Details screen ‘Submit’ to issue the tax code
5. Update Contact History

Close the work item

6. Complete the work item notes
7. Close the work item