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Contents

Official guidance
PAYE Manual

PAYE12000 · Coding: coding deductions and expenses

  • PAYE12001 · Introduction
  • PAYE12005 · P11D benefit and expenses work items
  • PAYE12016 · Work item 153 - BEN / EXP - current EMPT commenced on / after 6 April (Action Guide)
  • PAYE12017 · Work item 154 - BEN / EXP - earlier amendments to CY code (Action Guide)
  • PAYE12025 · Automated coding of P11D benefits and expenses from ECS
  • PAYE12030 · Automatic process to update codes for expenses
  • PAYE12035 · Benefits in kind
  • PAYE12040 · Other deductions
  • PAYE12045 · Expenses
  • PAYE12046 · Expenses (Action Guide)
  • PAYE12055 · Jobseeker’s allowance
  • PAYE12060 · Non-PAYE income
  • PAYE12065 · Notification of new source of non-PAYE income received by customer contact
  • PAYE12066 · Notification of new source of non-PAYE income received by customer contact (Action Guide)
  • PAYE12070 · Underpayments
  • PAYE12080 · Underpayment restriction
  • PAYE12085 · Work item 314 - automatic tax code calculation not issued
  • PAYE12086 · Work item 314 - automatic tax code calculation not issued (Action Guide)
  1. Coding: coding deductions and expenses: contents
  2. Coding: coding deductions and expenses: notification of new source of non-PAYE income received by customer contact

PAYE12065 | Coding: coding deductions and expenses: notification of new source of non-PAYE income received by customer contact

From HM Revenue & Customs · PAYE Manual

Individuals who notify new sources of non-PAYE income to Customer Contact will normally not be within SA. However, when notification is received, either by telephone or face to face, the procedures to follow will be different depending on whether they have already received an SA tax return for the year.

See PAYE12060 for more information on non-PAYE income.

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