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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
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Employment maintenance: maintain employment: create NT period of employment

When a period of NT starts or ceases, PAYE81660 refers, you will need to record the NT period on the individual’s record.

To enter a new period of NT

  • Enter the ‘Periods of NT’ screen from EMPLOYMENT SUMMARY screen
  • Select the [Insert] button
  • Enter start date of the effective NT period (date to be in format dd/mm/yyyy)
  • Select the [Save] button

To amend / cease period of NT

  • Enter the ‘Periods of NT’ screen from the EMPLOYMENT SUMMARY screen
  • Select the Edit icon next to the period of NT to be amended
  • You can now amend the effective start and / or ceased date (date to be in format dd/mm/yyyy)
  • Select the [Save] button

The recorded period of NT will be used to calculate the liable pay and tax for the end of year reconciliation, see PAYE93051.

Notes:

Where the NT code relates to a period of bankruptcy, the start and end date must not be entered.  This will ensure that no period is excluded from the end of year review.

Where the Scottish Rate of Income Tax applies it will include an S Prefix to the tax code, for example, S1100L, SBR, S0T. However, the S prefix does not apply to Code NT cases. Code NT is used for both UK (England, Wales and Northern Ireland) and Scottish individuals. Further information is given at PAYE100035