beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Self Assessment Manual

Returns: returns work lists: w052 daily returns review: SA/PAYE auto-coding exceptions

Creation of a work item

From 6 April 2010, when returns and amendments for CY-1 are received and processed, the information will be passed to the National Insurance and PAYE Service (NPS) for auto-coding where

  • The return shows a PAYE source of income


  • The amendment includes employment income, and 
  • There is no PAYE link on the record, and 
  • The ‘Final Return Year’ signal is set on the SA record, and 
  • The final return year is the same as the year of the amended return, and 
  • There is an automatic note held on the SA record to show the SA record was closed following refinement

The exception to this is where the SA record is marked ‘deceased’. Where this signal is set, no information will be passed to NPS.

A work item will be created and entered on the ‘Daily Returns Review: SA/PAYE auto-coding’ work list where

  • There are discrepancies for NIB and / or underpayments coded

And / or

  • The following return pages have been completed

    • Minister of Religion
    • Member of Parliament, Scottish Parliament, Welsh Assembly or Legislative Assembly for Northern Ireland

And / or

  • The Inhibit auto-coding signal is set

Review of the work item

The ‘Daily Returns Review: SA/PAYE auto-coding exceptions’ work list is allocated to the Clerical Processing Officer in the office with processing responsibility. For further information, see subject ‘Work management: W052 daily returns review SA/PAYE auto-coding exceptions’ at SAM71154.