188ÌåÓý

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% or 50% of Married Couple’s allowance.

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

Initial action in all cases

Step 1

Update the record

Steps 2 - 6

Close the work item

Steps 7 - 8

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

Top of page

Update the record

2. 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)

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

4. 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 tax80002

5. On the Code Details screen ‘Submit� to issue the tax code

6. Update Contact History

Top of page

Close the work item

7. Complete the work item notes

8. Close the work item