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    1. Home
    HMRC internal manual

    PAYE Manual

    From:
    HM Revenue & Customs
    Published
    13 April 2016
    Updated:
    2 May 2025 - See all updates
    1. Back to contents
    2. PAYE12000

    PAYE12000 - Coding: coding deductions and expenses: contents

    1. PAYE12001
      Introduction
    2. PAYE12005
      P11D benefits and expenses work items
    3. PAYE12016
      Work item 153 - BEN / EXP - current EMPT commenced on / after 6 April (Action Guide)
    4. PAYE12017
      Work item 154 - BEN / EXP - earlier amendments to CY code (Action Guide)
    5. PAYE12025
      Automated coding of P11D benefits and expenses from ECS
    6. PAYE12030
      Automatic process to update codes for expenses
    7. PAYE12035
      Benefits in kind
    8. PAYE12040
      Other deductions
    9. PAYE12045
      Expenses
    10. PAYE12046
      Expenses (Action Guide)
    11. PAYE12055
      Jobseeker's allowance
    12. PAYE12060
      Non-PAYE income
    13. PAYE12065
      Notification of new source of non-PAYE income received by customer contact
    14. PAYE12066
      Notification of new source of non-PAYE income received by customer contact (Action Guide)
    15. PAYE12070
      Underpayments
    16. PAYE12080
      Underpayment restriction
    17. PAYE12085
      Work item 314 - automatic tax code calculation not issued
    18. PAYE12086
      Work item 314 - automatic tax code calculation not issued (Action Guide)

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