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PAYE11045 | Coding: codes: how they are used and calculated: rules for deciding code suffix

From HM Revenue & Customs · PAYE Manual

The system will always allocate the suffix in line with the rules shown below. However, in some cases you may want the system to ignore these rules and allocate another suffix.

You can override the suffix on the system. You may need to do this

  • If the individual asks for suffix T

  • At a secondary source, to get a chosen suffix L that the system would not otherwise choose. An alternative to this would be to consider swapping the primary and secondary employments, refer to PAYE13115 for more information

The remainder of this subject is presented as follows

Suffix T

Suffix T is used in the following circumstances

  • Primary source codes, where the secondary source code has suffix L, P, V or Y

  • Any tax code where the basic Personal Allowance amount has had a taper reduction to an amount below the basic Personal Allowance, including where it is tapered down to zero, unless the net allowances result in a K code

  • Direct payment cases

  • Personal and domestic employees

  • The individual asks for T suffix

  • Secondary source codes except those which are BR, have prefix D or K

Or

  • Where a primary source code includes any of the following

  • A reduced age related allowance

  • Maximum Married Couple’s Allowance (born before 6 April 1935)

  • Married Couple’s Allowance (born before 6 April 1935) for only part of the year

  • Surplus Married Couple’s Allowance transferred on husband’s record

  • Married Couple’s allowance to wife (Form 18 election made)

  • Wife’s Married Couple’s Allowance (born before 6 April 1935)

  • Wife’s Married Couple’s allowance (Form 18 election made)

  • 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)

  • Fuel

  • Van Fuel

  • Non-standard allowance restriction

  • Net coding allowances in the range 1 to 19

  • Net coding allowances in the range 0 to minus 19

  • Charitable Donation adjustment

  • Where an individual has a net coding allowance more than 20 and has no Personal Allowance

Suffix L

Suffix L is used where the following coding allowances are present

  • Personal Allowances

Suffix M

Suffix M is used where an individual has received 10% of their spouse/civil partners Personal Allowance through Marriage Allowance.

Suffix N

Suffix N is used where an individual has transferred 10% of their Personal Alowance to their spouse/civil partner through Marriage Allowance.

Suffix P

Suffix P was used up to 5 April 2015 where an individual qualified for the maximum age related increased Personal Allowance (born between 6 April 1938 and 5 April 1948).

Suffix P can still appear in coding history for years before 6 April 2015 but should no longer be used.

Suffix Y

Suffix Y was used up to 5 April 2016 where an individual qualified for the maximum age related increased Personal Allowance (born before 6 April 1938). Suffix Y can still appear in coding history for years before 6 April 2016 but must no longer be used.