SolvedPAYE64040 | Employment maintenance: maintain employment: create NT period of employment
From HM Revenue & Customs · PAYE Manual
When a period of NT starts or ceases, PAYE81660 refers, you will need to record the NT period on the individual’s record.
To enter a new period of NT
Enter the ‘Periods of NT’ screen from EMPLOYMENT SUMMARY screen
Select the [Insert] button
Enter start date of the effective NT period (date to be in format dd/mm/yyyy)
Select the [Save] button
To amend / cease period of NT
Enter the ‘Periods of NT’ screen from the EMPLOYMENT SUMMARY screen
Select the Edit icon next to the period of NT to be amended
You can now amend the effective start and / or ceased date (date to be in format dd/mm/yyyy)
Select the [Save] button
The recorded period of NT will be used to calculate the liable pay and tax for the end of year reconciliation, see PAYE93051.
Notes:
Where the NT code relates to a period of bankruptcy, the start and end date must not be entered. This will ensure that no period is excluded from the end of year review.
Where Scottish Income Tax is applied it will include an S Prefix to the tax code, for example, S1100L, SBR, S0T. However, the S prefix does not apply to Code NT cases. Code NT is used for all of the UK (England, Wales, Northern Ireland and Scotland). Further information is given at PAYE100035
Where Welsh Income Tax is applied it will include a C Prefix to the tax code, for example, C1100L, CBR, C0T. However, the C prefix does not apply to Code NT cases. Code NT is used for all of the UK (England, Northern Ireland, Scotland and Wales). Further information is given at PAYE100040