Tax Code Uplift
Tax codes that contain a personal allowance may be uplifted at the start of the new tax year to reflect changes in the new tax year personal allowance. For the 17/18 Tax year the standard personal allowances has increased by 50 points to 1150L, this means an employee on 1100L last year should be "uplifted" to 1150L, an employee on 900L would become 950L.
P9 Notification
If you receive a P9 Notification from the HMRC this overrides any uplift change.
Tax Code Uplift Tool
To simplify the uplift process ICS provides a user interface to allow employees to be updated in bulk. The tool displays a list of employees, auto selecting those eligible for uplift. For P9 Notifications employees can be manually selected and the new tax code set.
The uplift logic works by comparing the tax code from the last payslip (linked on the employee) from the prior tax year, and the tax code on the employee record. The uplift will automatically check the employee for update if:
- W1/M1 is set - it will be cleared for the new tax year
- If the tax code from the prior payslip is eligible for uplift and applying uplift to the tax code is different to the employee record tax code