PAYE13010 - Coding: coding: general principles: work item 175 - annual coding - review married couple鈥檚 allowance (Action Guide)
Work item 175 is generated when there is Married Couple鈥檚 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鈥檚 allowance maximum or 100%聽or 50%聽of Married Couple鈥檚 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
1.Review
- The individual鈥檚 record on the PAYE Service
- Indicators set on the record
- Any relevant notes
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鈥檚 allowance is coded
4. Update the Married Couple鈥檚 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 鈥楽ubmit鈥� to issue the tax code
6. Update Contact History
Close the work item
7. Complete the work item notes
8. Close the work item