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Work item 184 is generated when the DWP file shows incapacity benefit to be updated but the individual’s record has state pension / benefits in the CY+1 tax code.

Note: An individual cannot receive state pension / benefits and incapacity benefit at the same time, therefore the CY+1 tax code should only contain one of these deductions.

To clear work item 184 follow steps 1 - 12 below. This guide is presented as follows

Initial action in all cases

Step 1

Update the record

Steps 2 - 10

Close the work item

Steps 11 - 12

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 Contact History and other notes for information about why state pension / benefits is coded

3. Check whether the state pension / benefits coded relate to ‘Other Benefits�. Where the state pension / benefits relate to ‘Other Benefits� you should follow the guidance at PAYE130075 and remove the state pension / benefits from the CY and CY+1 income, allowances, benefits and deductions (IABD). For information about how to enter details and submit for a code calculation refer to action guide tax80002

4. Update the annual amount of incapacity benefit for CY+1 in IABD

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

6. Update Contact History and go to steps 11 and 12

7. Where the state pension / benefits coded do not relate to ‘Other Benefits� you should check if a P45 (IB) or a P45 (IBO) has been received. Where a P45 (IB) or a P45 (IBO) has been received CY, update the CY+1 tax code in the income, allowances, benefits and deductions (IABD) to remove the incapacity benefit deduction

• On the Code Details screen ‘Submitâ€� to issue the tax code
• Update Contact History and go to steps 11 and 12

8. Where the state pension / benefits do not relate to ‘Other Benefits� and no P45 (IB) or P45 (IBO) has been received, issue a letter to the individual to determine which benefit is being received and the current weekly amount. Trigger the CY+1 tax code using the ‘Calculation Only� option and do not make any changes to the amounts already held in IABD

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

10. Update Contact History and go to steps 11 and 12

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Close the work item

11. Complete the work item notes

12. Close the work item