HM Revenue &
Customs
EB5 (PAYE) / P6 P6B P9
Message Implementation
Guidelines
for
Tax Code Changes
EB5 (PAYE) / P6 P6B P9
MOVDED Version: 3.0
Document Issue: 1.1
Issue Date: 12/11/2014
Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
TABLE OF CONTENTS
GLOSSARY OF TERMS ................................................................................................................... 4
GETTING STARTED ....................................................................................................................5
1.
1.1.
WHO SHOULD READ THIS? ................................................................................................................. 5
1.2.
SUMMARY OF CHANGES ..................................................................................................................... 5
1.3.
WHAT IS THIS MESSAGE ABOUT? .................................................................................................... 6
1.4.
FREQUENCY ............................................................................................................................................ 6
1.5.
INTERCHANGE CONTROL REFERENCES ....................................................................................... 6
PROCESSING THE TAX CODE CHANGE DATA INTO YOUR PAYROLL SYSTEM .....7
2.
2.1.1.
2.1.2.
FILE FORMATS ........................................................................................................................................ 7
Generic Flat File Format (GFF) ......................................................................................................... 7
EDIFACT Format ................................................................................................................................. 7
2.2.1.
2.2.2.
2.2.3.
FILE STRUCTURE ................................................................................................................................... 7
Message Structure .............................................................................................................................. 7
Interchange Structure ......................................................................................................................... 7
Transmission File Structure ............................................................................................................... 8
2.1.
2.2.
RECORD LAYOUTS ....................................................................................................................9
3.
3.1.1.
3.1.2.
3.1.3.
GFF LAYOUT ............................................................................................................................................ 9
GFF MOVDED P6 Notification Example ........................................................................................ 16
GFF MOVDED P6B Notification Example ..................................................................................... 17
GFF MOVDED P9 Notification Example ........................................................................................ 18
3.2.1.
3.2.2.
3.2.3.
EDIFACT LAYOUT ................................................................................................................................. 19
EDIFACT P6 Notification Example ................................................................................................. 30
EDIFACT P6B Notification Example ............................................................................................... 31
EDIFACT P9 Notification Example ................................................................................................. 32
3.1.
3.2.
PROCESSING CHECKLIST .....................................................................................................33
4.
4.1.
ICR CHECK ............................................................................................................................................. 33
© HM Revenue & Customs 2014. All rights reserved.
EB5 (PAYE) / P6 P6B P9
MOVDED Version: 3.0
Document Issue: 1.1
Page: 2
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
DOCUMENT HISTORY
ISSUE
CHANGE REFERENCE
AUTHOR
DATE
1.0
Original
Ian Mackenzie
01/11/02
1.0a
Correction to GFF table and examples,
"INLANDREVENUE" to read
"INLAND REVENUE"
Ian Mackenzie
13/02/03
Correction to GFF table, Section
Identifier on Page 11 form UNS1 to
UNS2
1.0b
Tax District Number and Employer
Reference now present in the UNB
segment and 4* header record (in
addition to the ATT segments/records
within the data section).
Rose Osborne
01/12/2003
1.0c
Correction to UNT segment count in
EDIFACT P9 example
Ian Mackenzie
03/06/04
1.1
SVR Indicator renamed Tax Regime
Tony Burns
12/11/2014
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
GLOSSARY OF TERMS
TERM
DESCRIPTION
Bureau
An organisation transmitting PAYE information on
behalf of a PAYE employer
EDI
Electronic Data Interchange
EDIFACT
Electronic Data Interchange for Administration,
Commerce and Transport
Employer PAYE Reference
Made up of HMRC Office Number followed by the
Employer Reference Number
Employer Reference
Number
Unique reference supplied by the HMRC Office
GFF
Generic Flat File
ICR
Interchange Control Reference
HMRC Office Number
Also known as Tax District Number and Tax Office
Number
MOVDED
Communication routing name of Movements and
Deductions messages
NINO
National Insurance Number
SRIT
Scottish Rate of Income Tax
Trading Partner
An EDI term for the Employer or Bureau exchanging
data with HMRC
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
1.
GETTING STARTED
1.1.
WHO SHOULD READ THIS?
This document is aimed at everyone involved in the development of Individual
Tax Code changes via EDI, particularly software designers and programmers
producing the software for integrating Tax Code changes into their payroll
system.
1.2.
SUMMARY OF CHANGES
The SVR indicator (ATT3 1) in the P6, P6B and P9 messages has been
renamed to Tax Regime. Originally, the presence of the segment denoted that
SVR applied. This has now changed and a value will be provided to denote the
Tax Regime in force. Initially, this value will be “S”, as a result of the Scottish
Rate of Income Tax. Additional values may be added at a later date.
New Fields:
None.
Amended Fields:
Tax Regime – ATT/ ATT3 Qualifier 1 : Originally named SVR but now
changed to TAX Regime. Initial value “S”.
Deleted Fields:
None.
Documentation:
Various minor changes made to bring the document in-line with other MIGs,
as detailed below:
Reference to Inland Revenue replaced throughout by HMRC.
Section 2.3 Business Notes / Responsibilities of Employer Receiving P6,
P6B and P9 Messages removed.
GFF & EDIFACT examples updated.(Sections 3.1.1-3 & 3.2.1-3)
Helpdesk contact details updated in Section 4.1.
All appendices removed.
Header & Footer details added.
EB5 (PAYE) / P6 P6B P9
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Document Issue: 1.1
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
1.3.
WHAT IS THIS MESSAGE ABOUT?
This document describes the information sent
employers/bureaux to advise of Tax Code changes.
by
the
HMRC
to
The data is sent each time there is a change to an employee's Tax Code. This
may be as a result of an individual's in year code change, an individual's
Budget code change for immediate effect, or an individual's code change which
comes into force in the next tax year.
The Tax Code change notices are:
1.4.
P6
Individual in-year code changes.
P6B
Individual Budget code changes. There is no paper form P6B: this
message is used for in-year code changes issued in bulk as a result of
the budget.
P9
Individual code changes which come into force in the next tax year.
FREQUENCY
P6 code changes are produced and transmitted to employers / bureaux daily.
P6B code changes are produced and transmitted to employers subsequent to a
budget.
P9 code changes are produced and transmitted towards the end of the Tax
Year (April 5th), for use in the new Tax Year starting on April 6th.
1.5.
INTERCHANGE CONTROL REFERENCES
Each file sent to an employer/bureau has an “Interchange Control Reference”
(ICR) in its header. This increments by one for each file sent. The ICR in the
first file will be 1.
The ICR number should be checked and if a duplicate ICR number is received
or an ICR number is missing from the sequence, contact the Online Services
Helpdesk, contact details available via the web.
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
2.
PROCESSING THE TAX CODE CHANGE DATA INTO YOUR PAYROLL
SYSTEM
2.1.
FILE FORMATS
There are two file formats that the data can be sent in. The format you receive
will depend solely on how you have requested it or how your company
operates.
2.1.1.
Generic Flat File Format (GFF)
This is a flat file of data containing a number of named records with the data in
fixed length fields in the record.
This format may be as sent or it may have been mapped as output from an EDI
translator when it reaches your application.
2.1.2.
EDIFACT Format
EDIFACT is an EDI standard which is a file containing a number of named
records with the data in delimited fields in the record.
2.2.
FILE STRUCTURE
2.2.1.
Message Structure
An EDI message comprises a Header section, a Detail section and a Trailer
section.
An EDIFACT message starts with a UNH header and ends with a UNT trailer.
There will only be one type of notification, P6, P6B or P9, in any one message.
2.2.2.
Interchange Structure
In general, an EDIFACT interchange can contain one or more messages.
However, for P6s, P6Bs and P9s, there will only be one message (UNH-UNT)
in any one interchange.
An EDIFACT interchange starts with a UNB Interchange Header, which
provides the data communication routing information, and ends with a UNZ
trailer.
A GFF interchange starts with a 4* header record, which provides the data
communication routing information, and ends with the CNT record.
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
2.2.3.
Transmission File Structure
A transmission file, which is sent within a single communications session, can
contain one or more interchanges.
An Employer with multiple Tax Districts and Employer References may receive
data in a single transmission file or in multiple transmission files, depending on
the sequence that the data is produced by HMRC,
e.g. if tax code changes for 2 Tax Districts/Employer References for the one
Employer are produced consecutively, the Employer will receive 2 interchanges
in a single transmission file, as shown below.
GFF Transmission file
EDIFACT Transmission file
GFF 4 * Header
EDIFACT UNB
P6
UNH
Header - Tax District Employer Ref Header - Tax District Employer Ref
1
1
Employees
Employees
Trailer – Employee count1
Trailer – Employee count1
UNT
UNZ
GFF 4 * Header
EDIFACT UNB
P9
UNH
Header - Tax District Employer Ref Header - Tax District Employer Ref
2
2
Employees
Employees
Trailer – Employee count 2
Trailer – Employee count 2
UNT
UNZ
If the same tax code changes are non-consecutive, the Employer will receive 2
transmission files each containing a single interchange.
As a Trading Partner, you should be able to handle both situations.
EB5 (PAYE) / P6 P6B P9
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3.
RECORD LAYOUTS
3.1.
GFF LAYOUT
A GFF message is made up of fixed-length records, each record containing
fixed length fields. All fixed-length fields are delimited by a space character (not
shown in table below).
The data is transmitted with a “4 star” addressing header followed by the
MOVDED message.
Each MOVDED message is made up of a Header section (records BGM1 to
UNS1), containing data relating to the whole message e.g. Employer Tax
District; a Detail section (records LIN1 to UNS2) containing one or more
individual employee details and a Trailer section (record CNT1) containing a
control count.
Each record starts with a name, e.g. NAD1A is the Header section Name and
Address record, ATT2 is in the Detail section and contains an Attribute of the
employee (the numbers in the record names relate to the occurrence of the
record within the message, they do not necessarily relate to the section of the
message).
The fixed length records vary in length, e.g. all NAD1A records are 189
characters long: all ATT1 records are 45 characters long. The records are
terminated with a line feed.
The format of the data is indicated below, a is alpha, n is numeric, an is
alphanumeric. The length is indicated by the number following the format type
e.g. an4 is an alphanumeric field 4 characters in length. Alpha and
alphanumeric data is left justified and padded with spaces. Numeric data is
right justified and padded with leading zeroes.
All monetary values are provided in pence.
The records and their contents used in the MOVDED message are shown in
the following table.
GFF field contents with fixed values are shown in bold below. Fields with
variable contents are shown in Normal font – not bold.
EB5 (PAYE) / P6 P6B P9
MOVDED Version: 3.0
Document Issue: 1.1
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
Record
Record Description
Name
4*
Header Identifier
Header
Header Version
Data Type
Data Type Version
Data Type Release
Sender Identification
Recipient Id
Test Indicator
From
To
Format
Record Contents
1
4
an4
Will contain
****
5
9
17
21
22
57
92
8
16
20
21
56
91
92
an4
an8
an4
a1
an35
an35
an1
Will contain
Will contain
Will contain
Will contain
Will contain
Will contain
Will contain
Urgent Marker
Transmission date
Transmission time
Unique Reference
93
94
102
108
93
101
107
121
a1
n8
n6
n14
Will contain
Will contain
Will contain
Will contain
Sender Sub-Address
Tax District Number
122
136
135
138
a14
n3
Will contain
Will contain
001A
MOVDED
3.0
Space
INLAND REVENUE
Employer’s ID
1 for a Test interchange or Space for a Live
interchange
spaces
Transmission date - format CCYYMMDD
Transmission time - format HHMMSS
An incrementing count for each new 4*
See Processing Checklist 4.1
header
spaces
Space
139
139
an1
Employer Reference
140
149
an10
GFF example: ****001AMOVDED 3.0 INLAND REVENUE
transmissions
GFF example: ****001AMOVDED 3.0 INLAND REVENUE
transmissions
BGM1
Beginning of Message
Form type
GFF example: BGM1 1
NAD1A Name and Address
Party qualifier
Spaces
GFF example: NAD1A BG
1
7
5
9
1
5
7
11
9
189
an3
an3
an179
Will contain
Will contain
RECEIVER ID
Notes
Tax District Number
The Tax District Number and Employer
Reference are also repeated in the ATT
segments
Space
Employer Reference
RECEIVER ID
2016121409354800000000000001
123 AZ12345
For Live
1 2016121409354800000000000001
123 AZ12345
For Test
Will contain
Will contain
BGM1
1 or 2 or 3
Will contain
NAD1A
Will contain
Will contain
BG
Spaces
1 = code for P6, 2 = code for P6B,
3 = code for P9
Required to qualify following ATT
record
BG = code for Employer
EB5 (PAYE) / P6 P6B P9
MOVDED Version: 3.0
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
Record
Record Description
Name
ATT1
Attribute of Employer
Attribute qualifier
Attribute
GFF example: ATT1 7 AZ12345
From
To
Format
Record Contents
Notes
1
7
11
5
9
45
an3
an35
Will contain
Will contain
Will contain
ATT1
7
Employer Reference – format an..10
7 = code for Employer Reference
1
5
Will contain
NAD1A
Party qualifier
Spaces
GFF example: NAD1A TC
7
11
9
189
an3
an179
Will contain
Will contain
TC
Spaces
ATT1
Attribute of Tax Office
Attribute qualifier
Attribute
GFF example: ATT1 17 123
1
7
11
5
9
45
an3
an35
Will contain
Will contain
Will contain
ATT1
17
Tax district Number – format n3
DTM1
Date and Time
Date qualifier
Date
Date format qualifier
GFF example: DTM1 243 20161214
1
7
11
47
5
9
45
49
Will contain
Will contain
Will contain
Will contain
DTM1
243
Date of message - format CCYYMMDD
102
UNS1
Section Identifier
GFF example: UNS1
1
5
Will contain
UNS1
LIN1
Line Item
Employee number within
message
GFF example: LIN1 000001
1
7
5
12
Will contain
Will contain
LIN1
Employee number within this message –
format n6
st
1
5
Will contain
NAD2A
7
11
9
189
Will contain
Will contain
BV
Spaces
NAD1A
Name and Address
NAD2A
Name and Address (1
record)
Party qualifier
Spaces
GFF example: NAD2A BV
an3
an35
an3
102
n6
an3
an179
Required to qualify following ATT
record
TC = code for Tax Office
17 = code for Tax District Number
243 = code for Date of Message
102 = code for format CCYYMMDD
BV = code for Employee
EB5 (PAYE) / P6 P6B P9
MOVDED Version: 3.0
Document Issue: 1.1
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
Record
Record Description
Name
nd
NAD2B Name and Address (2
record)
Surname
1st Initial
From
To
1
5
7
43
41
77
2nd Initial
79
Title
Honours
Format
Record Contents
Will contain
NAD2B
an35
an35
Will contain
Will contain
113
an35
Will contain
115
151
149
185
an35
an35
Will contain
Will contain
Spaces
GFF example: NAD2B THYME
187
195
J
an9
Will contain
Employee Surname – format an ..35
st
Employee 1 Initial or spaces – format
an..35
nd
Employee 2 Initial or spaces – format
an..35
Employee Title or spaces – format an..35
Employee Honours or spaces – format
an..35
Spaces
MR
ATT2
1
7
11
5
9
45
an3
an35
Will contain
Will contain
Will contain
ATT2
11
National Insurance Number (NINO) or
“NONE”- format an..9
1
5
Will contain
ATT2
7
11
9
45
Will contain
Will contain
19
Works Number - format an..20
Attribute of Employee
Attribute qualifier
Attribute
Notes
11 = code for NINO
GFF example: ATT2 11 AB123456A
ATT2
Attribute of Employee
Attribute qualifier
Attribute
GFF example: ATT2 19 14755
an3
an35
This record containing the
Employee’s Works Number will
ONLY be provided if the HMRC
system holds it.
19 = code for Works Number
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
Record
Record Description
Name
TAX1
Tax Details
Tax qualifier
From
To
Format
Record Contents
Notes
1
5
If present
will contain
TAX1 This TAX1/MOA1 record pair
containing the Employee’s Total pay
in previous employment will ONLY
be provided, where applicable, for
P6 data.
N.B. if Wk1/Mth1 tax code applies,
i.e. ATT3 code 2, is present, this
record will NOT be provided.
77 = code for Total pay in previous
employment
7
9
an3
Will contain
77
1
7
5
41
n35
Will contain
Will contain
MOA1
Total pay in previous employment - format
n35, specified in pence
Spaces
GFF example: TAX1 77
MOA1
Monetary Amount
Monetary Amount
Currency
43
45
an3
GFF example: MOA1 00000000000000000000000000000156100
TAX1
Tax Details
1
5
Tax qualifier
7
9
1
7
5
41
Will contain
If present
Will contain
TAX1
an3
Will contain
81
n35
Will contain
Will contain
MOA1
Total tax in previous employment - format
n35, specified in pence
Spaces
This TAX1/MOA1 record pair
containing the Employee’s Total tax
in previous employment will ONLY
be provided, where applicable, for
P6 data.
N.B. if Wk1/Mth1 tax code applies,
i.e. ATT3 code 2, is present, this
record will NOT be provided.
81 = code for Total tax in previous
employment
GFF example: TAX1 81
MOA1
Monetary Amount
Monetary Amount
Currency
43
45
an3
GFF example: MOA1 00000000000000000000000000000032100
Will contain
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MOVDED Version: 3.0
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
Record
Record Description
Name
DTM2
Date and Time
Date qualifier
Date
Date
GFF example: DTM2 182 20161214
From
To
1
7
11
47
5
9
45
49
Date and Time
Date qualifier
Date
Date
GFF example: DTM2 7 20161214
1
7
11
47
5
9
45
49
DTM2
Date and Time
Date qualifier
Date
Date
GFF example: DTM2 166 2017
1
7
11
47
5
9
45
49
ALC1
Allowance or Charge
Allowance qualifier
Allowance
GFF example: ALC1 4 240H
1
7
11
5
9
45
ATT3
Attribute of Allowance or
Charge
1
5
Attribute qualifier
7
9
11
45
DTM2
Attribute
GFF example: ATT3 2
Format
Record Contents
Will contain
Will contain
Will contain
Will contain
DTM2
182
Issue date - format CCYYMMDD
102
Will contain
Will contain
Will contain
Will contain
DTM2
7
Effective date - format CCYYMMDD
102
an3
an35
an3
Will contain
Will contain
Will contain
Will contain
DTM2
166
Tax year - format CCYY
602
an3
an35
Will contain
Will contain
Will contain
ALC1
4
Tax code in use - format an..5
Will contain
ATT3
an3
Will contain
2
an35
Will contain
Spaces
an3
an35
an3
102
an3
an35
an3
102
Notes
182 = code for Issue Date
102 = code for format CCYYMMDD
7 = code for Effective date
102 = code for format CCYYMMDD
166 = Year in which tax year ends
602 = code for format CCYY
602
4 = code for Tax code in use
This record will ONLY be provided if
the Tax code in use is to be
operated on a week1/month1 basis.
2 = code for week1/month 1 indicator
applies
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
Record
Record Description
Name
ATT3
Attribute of Allowance or
Charge
Attribute qualifier
Attribute
From
To
1
5
7
11
9
45
Format
an3
an35
Record Contents
Notes
Will contain
ATT3
Will contain
Will contain
1
Tax Regime in use - format a1
This record will ONLY be provided if
a specific Tax Regime applies to an
individual.
1 = code for Tax Regime
Value denotes the Tax Regime in use:
“S” = SRIT/Scotland
GFF example: ATT3 1 S
Further employee details (LIN through ALC segments) may be included here
1
5
Will contain
UNS2
Section Identifier
GFF example: UNS2
CNT1
Control - Number of Lin
through ALC records
Total number of details
1
5
7
24
n18
UNS2
Will contain
CNT1
Will contain
Number of LIN through ALC records (same
as Number of employees)
GFF example: CNT1 000000000000000001
EB5 (PAYE) / P6 P6B P9
MOVDED Version: 3.0
Document Issue: 1.1
Page: 15
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
3.1.1.
GFF MOVDED P6 Notification Example
The following examples can be copied and pasted to a new word document and saved as a text (.txt) file. If you use these files for initial testing
please ensure the GFF record is correctly padded to the appropriate length for the record.
****001AMOVDED 3.0 INLAND REVENUE
BGM1 1
NAD1A BG
ATT1 7 AZ12345
NAD1A TC
ATT1 17 123
DTM1 243 20161214
102
UNS1
LIN1 000001
NAD2A BV
NAD2B THYME
J
ATT2 11 AB123456A
ATT2 19 14755
TAX1 77
MOA1 00000000000000000000000000000156100
TAX1 81
MOA1 00000000000000000000000000000032100
DTM2 182 20161214
102
DTM2 7 20161214
102
DTM2 166 2017
602
ALC1 4 240H
ATT3 2
ATT3 1 S
UNS2
CNT1 000000000000000001
RECEIVER ID
1 2016121409354800000000000001
123 AZ12345
MR
EB5 (PAYE) / P6 P6B P9
MOVDED Version: 3.0
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
3.1.2.
GFF MOVDED P6B Notification Example
****001AMOVDED 3.0 INLAND REVENUE
BGM1 2
NAD1A BG
ATT1 7 AZ12345
NAD1A TC
ATT1 17 123
DTM1 243 20161214
102
UNS1
LIN1 000001
NAD2A BV
NAD2B THYME
J
ATT2 11 AB123456A
ATT2 19 14755
DTM2 182 20161214
102
DTM2 7 20170101
102
DTM2 166 2017
602
ALC1 4 240H
ATT3 1 S
UNS2
CNT1 000000000000000001
RECEIVER ID
1 2016121409354800000000000001
123 AZ12345
MR
EB5 (PAYE) / P6 P6B P9
MOVDED Version: 3.0
Document Issue: 1.1
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
3.1.3.
GFF MOVDED P9 Notification Example
****001AMOVDED 3.0 INLAND REVENUE
BGM1 3
NAD1A BG
ATT1 7 AZ12345
NAD1A TC
ATT1 17 123
DTM1 243 20160312
102
UNS1
LIN1 000001
NAD2A BV
NAD2B THYME
J
ATT2 11 AB123456A
ATT2 19 14755
DTM2 182 20160312
102
DTM2 7 20160406
102
DTM2 166 2017
602
ALC1 4 240H
ATT3 1 S
UNS2
CNT1 000000000000000001
RECEIVER ID
1 2016031209354800000000000001
123 AZ12345
MR
EB5 (PAYE) / P6 P6B P9
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3.2.
EDIFACT LAYOUT
An EDIFACT message is made up of segments of data.
The segments used in the MOVDED message are shown below.
Each segment is made up of Composite elements and Stand-alone elements.
Generally, Composite element names begin with a "C" for Composite, e.g.
C002 in the BGM segment below. Composite elements within Service
segments (UNB, UNH, UNT, UNZ) are different - their names begin with an "S"
for Service, e.g. S001 in the UNB segment below.
Composite elements are made up of several Simple elements, each of which
has its own identifying number, e.g. 1001 in the C002 Composite element in the
BGM segment below.
Stand-alone elements are just like Simple elements, except that they are not
part of a Composite element, e.g. 3035 in the NAD segment below.
Composite and Stand-alone elements are shown in BOLD below. Simple
elements are shown in Normal font - not bold.
EDIFACT element contents with fixed values are shown in BOLD below.
Contents with variable values are shown in Normal font - not bold.
The information above is important because it defines how the EDIFACT data
is constructed.
EDIFACT uses special characters (+ : ? and ’) to identify the position of data in
the segment and consequently the meaning of the data.
’ is the segment terminator, + is the segment tag and Composite/Stand-alone
element separator, : is the Simple element separator and ? is the release
character.
The release character ? immediately preceding one of the characters ’ + : ?
restores their normal meaning, e.g. O?’CONNOR means O’CONNOR.
The use of the other special characters is explained further below.
Each segment starts with a segment tag or name, e.g. ATT is the segment tag
for the Attribute segment.
A plus sign + always follows the segment name. Therefore, ATT+ means this is
an Attribute segment.
The Attribute segment carries data which is an attribute of the Employer or
Employee as named in the preceding NAD segment.
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
The layout below shows that the Employer has a single attribute – Employer
Reference, but the Employee has many attributes.
The first element of data follows the first plus sign +.
The ATT segment layout below shows that the first element is a Stand-alone
element, (it does not start with an S or C), numbered 9017. The data carried in
9017 is the attribute function qualifier which in the MOVDED message is ZZZ.
ATT+ZZZ means this is an Attribute segment with an element Attribute
Function Qualifier of ZZZ.
The plus sign + also marks the end of a Composite or Stand-alone element
(except at the end of a segment – see later), giving ATT+ZZZ+
The next element in the ATT segment is a Composite element - C955 Attribute
Type.
This element is not used in the MOVDED message, so to signify this the plus
sign is used to show the start of the next element giving ATT+ZZZ++
The next element in the ATT segment is a Composite element - C956 Attribute
Details.
This element is a Composite element containing 4 Simple elements - 9019
Attribute coded, 1131 Code list qualifier, 3055 Code list agency and 9018
Attribute.
Data is present in each of these 4 Simple elements.
A colon : is used to separate each Simple element within a Composite element,
e.g. ATT+ZZZ++7:2:IR:1234567
As there are no more elements in this segment the + is not used to show the
end of this element.
Instead the apostrophe or segment terminator ' is used to signify the end of the
segment, thus giving the complete segment as ATT+ZZZ++7:2:IR:1234567'
The data content sent in each segment and an example of how the EDIFACT
segment will look is given in the following table.
All monetary values are given in pence.
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
Segment Name
EDIFACT
Element
Name
Segment Content
EDIFACT Element Contents
Notes
UNB – Interchange
Header
S001
0001
0002
S002
0004
S003
0010
S004
0017
0019
0020
S005
0026
SYNTAX IDENTIFIER
Syntax identifier
Syntax version number
INTERCHANGE SENDER
Sender identification
INTERCHANGE RECIPIENT
Recipient identification
DATE/TIME OF PREPARATION
Date
Time
INTERCHANGE CONTROL
REFERENCE
RECIPIENT REF, PASSWORD
APPLICATION REFERENCE
0029
0031
0032
PROCESSING PRIORITY CODE
ACKNOWLEDGEMENT REQUEST
COMMS AGREEMENT ID
Will contain
Will contain
UNOA
1
Will contain
Sender’s ID e.g. INLANDREVENUE – format an..35
Will contain
Employer’s ID – format an..35
Will contain
Will contain
Will contain
Transmission date - format YYMMDD
Transmission time - format HHMM
An incrementing count for each new UNB – format
an..14
Not used
Will contain
Not used
Not used
Will contain
See Processing Checklist 4.1
P6 or P6B or P9
Depending on message type within the
interchange
Tax District Number and Employer Reference
separated by a single space, format n3 space an..10
The Tax District Number and Employer
Reference are also repeated in the ATT
segments
If used will
1 for a Test interchange
contain
EDIFACT example: UNB+UNOA:1+INLANDREVENUE+RECEIVERID+161214:0730+2++P6+++123 AZ12345' Live transmissions
EDIFACT example: UNB+UNOA:1+INLANDREVENUE+RECEIVERID+161214:0730+2++P6+++123 AZ12345+1' Test Transmissions
0035
TEST INDICATOR
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
Segment Name
EDIFACT
Element
Name
Segment Content
EDIFACT Element Contents
MESSAGE REFERENCE NUMBER
Will contain
An incrementing count for each new UNH – format
an..14
Will contain
Will contain
Will contain
Will contain
MOVDED
3
0
IR
DOCUMENT/MESSAGE NAME
Document name, coded
Will contain
1 or 2 or 3
Code list qualifier
Code list agency
Will contain
Will contain
5
IR
Notes
UNH – Message
Header
0062
S009
MESSAGE IDENTIFICATION
0065
Message Type
0052
Message version number
0054
Message release number
0051
Controlling agency
EDIFACT example: UNH+200001+MOVDED:3:0:IR'
BGM – Beginning of
Message
C002
1001
1131
3055
EDIFACT example: BGM+1:5:IR'
NAD – Name and
Address
3035
EDIFACT example: NAD+BG'
PARTY QUALIFIER
1 = code for P6, 2 = code for P6B, 3 = code
for P9
Will contain
BG
Required to qualify following ATT
segment
BG = code for Employer
Will contain
Not used
ZZZ
ZZZ = code for Mutually Defined
Will contain
Will contain
Will contain
Will contain
7
2
IR
Employer Reference - format an..10
7 = code for Employer Reference
ATT – Attribute of
Employer
9017
ATTRIBUTE FUNCTION QUALIFIER
C955
ATTRIBUTE TYPE
C956
ATTRIBUTE DETAILS
9019
Attribute, coded
1131
Code list qualifier
3055
Code list agency
9018
Attribute
EDIFACT example: ATT+ZZZ++7:2:IR:AZ12345'
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
Segment Name
EDIFACT
Element
Name
Segment Content
EDIFACT Element Contents
Notes
Will contain
TC
Required to qualify following ATT
segment
TC = code for Tax Office
Will contain
Not used
ZZZ
ZZZ = code for Mutually Defined
Will contain
Will contain
Will contain
Will contain
17
2
IR
Tax District Number - format n3
17 = code for Tax District Number
Will contain
Will contain
Will contain
243
Date of Message - format CCYYMMDD
102
243 = code for Date of Message
D = code for Detail
NAD – Name and
Address
3035
EDIFACT example: NAD+TC'
PARTY QUALIFIER
ATT – Attribute of
Tax Office
9017
ATTRIBUTE FUNCTION QUALIFIER
C955
ATTRIBUTE TYPE
C956
ATTRIBUTE DETAILS
9019
Attribute, coded
1131
Code list qualifier
3055
Code list agency
9018
Attribute
EDIFACT example: ATT+ZZZ++17:2:IR:123'
DTM – Date and
Time
C507
DATE/TIME/PERIOD
2005
Date period qualifier
2380
Date period
2379
Date period format qualifier
EDIFACT example: DTM+243:20161214:102'
102 = code for format CCYYMMDD
UNS – Section
Identifier
0081
SECTION IDENTIFIER
Will contain
D
1082
LINE ITEM NUMBER
Will contain
Employee number within this message - format n..6
EDIFACT example: UNS+D'
LIN – Line Item
EDIFACT example: LIN+1'
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
Segment Name
EDIFACT
Element
Name
Segment Content
EDIFACT Element Contents
Notes
PARTY QUALIFIER
PARTY IDENTIFICATION DETAILS
NAME AND ADDRESS
PARTY NAME
Party name
Party name
Party name
Party name
Party name
Will contain
Not used
Not used
BV
BV = code for Employee
Will contain
May contain
May contain
May contain
May contain
Surname – format an..26
st
May contain 1 Initial – format a1
nd
May contain 2 Initial – format a1
Title – format an..4
Honours – format an..4
Will contain
Not used
ZZZ
ZZZ = code for Mutually Defined
Will contain
Will contain
Will contain
Will contain
11
2
IR
11 = code for NINO
NAD - Name and
Address
3035
C082
C058
C080
3036
3036
3036
3036
3036
EDIFACT example: NAD+BV+++THYME:J::MR'
ATT – Attribute of
Employee
9017
C955
C956
9019
1131
3055
9018
ATTRIBUTE FUNCTION QUALIFIER
ATTRIBUTE TYPE
ATTRIBUTE DETAILS
Attribute, coded
Code list qualifier
Code list agency
Attribute
National Insurance Number (NINO) or “NONE”format an..9
EDIFACT example: ATT+ZZZ++11:2:IR:AB123456A'
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
Segment Name
EDIFACT
Element
Name
Segment Content
EDIFACT Element Contents
ATT – Attribute of
Employee
9017
ATTRIBUTE FUNCTION QUALIFIER
C955
ATTRIBUTE TYPE
C956
ATTRIBUTE DETAILS
9019
Attribute, coded
1131
Code list qualifier
3055
Code list agency
9018
Attribute
EDIFACT example: ATT+ZZZ++19:2:IR:14755'
Will contain
Not used
ZZZ
Will contain
Will contain
Will contain
Will contain
19
2
IR
Works Number - format an..20
TAX – Tax details
If present
5283
DUTY/TAX/FEE DETAILS
Will contain
9
C241
5153
DUTY/TAX/FEE TYPE
Tax type, coded
Will contain
77
Will contain
Will contain
10
IR
Will contain
Will contain
ZZZ
Total pay in previous employment, in pence - format
n..8
1131
Code list qualifier
3055
Code list agency
EDIFACT example: TAX+9+77:10:IR'
Notes
This segment containing the Employee’s
Works Number will ONLY be provided if
the HMRC system holds it.
ZZZ = code for Mutually Defined
19 = code for Works Number
This TAX/MOA segment pair containing
the Employee’s Total pay in previous
employment will ONLY be provided,
where applicable, for P6 data.
N.B. if Wk1/Mth1 tax code applies, i.e.
ATT3 code 2, is present, this record will
NOT be provided.
Required to qualify following MOA
segment
77 = code for Total pay in previous
employment
MOA – Monetary
Amount
C156
5025
5005
MONETARY AMOUNT
Monetary amount qualifier
Monetary amount
EDIFACT example: MOA+ZZZ:156100'
EB5 (PAYE) / P6 P6B P9
MOVDED Version: 3.0
Document Issue: 1.1
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
Segment Name
EDIFACT
Element
Name
Segment Content
TAX – Tax details
EDIFACT Element Contents
Notes
If present
This TAX/MOA segment pair containing
the Employee’s Total tax in previous
employment will ONLY be provided,
where applicable, for P6 data.
N.B. if Wk1/Mth1 tax code applies, i.e.
ATT3 code 2, is present, this record will
NOT be provided.
Required to qualify following MOA
segment
5283
DUTY/TAX/FEE DETAILS
Will contain
9
C241
5153
DUTY/TAX/FEE TYPE
Tax type, coded
Will contain
81
Will contain
Will contain
10
IR
Will contain
Will contain
ZZZ
Total tax in previous employment in pence – format
n..8
Will contain
Will contain
Will contain
182
Issue date - format CCYYMMDD
102
1131
Code list qualifier
3055
Code list agency
EDIFACT example: TAX+9+81:10:IR'
81 = code for Total tax in previous
employment
MOA – Monetary
Amount
C156
5025
5005
MONETARY AMOUNT
Monetary amount qualifier
Monetary amount
EDIFACT example: MOA+ZZZ:32100'
DTM – Date and
Time
C507
DATE/TIME/PERIOD
2005
Date period qualifier
2380
Date period
2379
Date period format qualifier
EDIFACT example: DTM+182:20161214:102'
182 = code for Issue date
102 = code for format CCYYMMDD
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
Segment Name
EDIFACT
Element
Name
Segment Content
EDIFACT Element Contents
Notes
Will contain
Will contain
Will contain
7
Effective date - format CCYYMMDD
102
7 = code for Effective date
Will contain
Will contain
Will contain
166
Tax year - format CCYY
602
166 = Year in which the Tax Year ends
Will contain
ZZZ
DTM – Date and
Time
C507
DATE/TIME/PERIOD
2005
Date period qualifier
2380
Date period
2379
Date period format qualifier
EDIFACT example: DTM+7:20161214:102'
102 = code for format CCYYMMDD
DTM – Date and
Time
C507
DATE/TIME/PERIOD
2005
Date period qualifier
2380
Date period
2379
Date period format qualifier
EDIFACT example: DTM+166:2017:602'
602 = code for format CCYY
ALC – Allowance or
Charge
5463
ALLOWANCE OR CHARGE
QUALIFIER
C552
ALLOWANCE OR CHARGE
NUMBER
4471
SETTLEMENT, CODED
1227
SEQUENCE INDICATOR, CODED
C214
SPECIAL SERVICES
7161
Special services, coded
1131
Code list qualifier
3055
Code list agency
7160
Special service
EDIFACT example: ALC+ZZZ++++4:1:IR:240H'
Not used
Not used
Not used
Will contain
Will contain
Will contain
Will contain
4
1
IR
Tax Code in use - format an..5
4 = code for Tax Code in use
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
Segment Name
EDIFACT
Element
Name
Segment Content
EDIFACT Element Contents
ATT – Attribute of
Allowance or
Charge
Notes
This segment will ONLY be provided if the
Tax code in use is to be operated on a
week1/month1 basis.
9017
ATTRIBUTE FUNCTION QUALIFIER
C955
ATTRIBUTE TYPE
C956
ATTRIBUTE DETAILS
9019
Attribute, coded
1131
Code list qualifier
3055
Code list agency
EDIFACT example: ATT+ZZZ++2:4:IR'
Will contain
Not used
ZZZ
Will contain
Will contain
Will contain
2
4
IR
ATT – Attribute of
Allowance or
Charge
2 = code for Week 1/ Month 1 indicator
This record will ONLY be provided if a
specific Tax Regime applies to an
individual.
9017
C955
C956
9019
1131
3055
ATTRIBUTE FUNCTION QUALIFIER
ATTRIBUTE TYPE
ATTRIBUTE DETAILS
Attribute, coded
Code list qualifier
Code list agency
Will contain
Not used
ZZZ
Will contain
Will contain
Will contain
1
4
IR
9018
Attribute
Will contain
Tax Regime - format a1
EDIFACT example: ATT+ZZZ++1:4:IR:S’
Further employee details (LIN through ALC/ATT segments) may be included here
UNS – Section
Identifier
Will contain
0081
SECTION IDENTIFIER
EDIFACT example: UNS+S'
1 = code for Tax Regime
Value denotes the Tax Regime in use:
“S” = SRIT/Scotland
S
S = code for Summary
2
Number of LIN through ALC segments (same as
Number of employees), format n..18
2 = code for Number of employees
CNT - Control
C270
CONTROL
Control qualifier
Control value
Will contain
Will contain
EDIFACT example: CNT+2:1'
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
Segment Name
EDIFACT
Element
Name
Segment Content
EDIFACT Element Contents
NUMBER OF SEGMENTS
Will contain
Notes
UNT – Message
Trailer
0074
0062
MESSAGE REFERENCE NUMBER Will contain
EDIFACT example: UNT+24+200001'
Further MOVDED Messages (UNH through UNT segments) may be included here
UNZ – Interchange
Trailer
0036
INTERCHANGE CONTROL COUNT Will contain
Will contain
0020
INTERCHANGE CONTROL
REFERENCE
EDIFACT example: UNZ+1+2'
message segment count including UNH and UNT
segments, format n..6
same value as in UNH, format an..14
count of messages within interchange, i.e. 1
same value as in UNB
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
3.2.1.
EDIFACT P6 Notification Example
The following examples can be copied and pasted to a new word document and saved as a text (.txt) file. Please ensure the line feeds at the end
of each segment are removed. These have been added for readability, an EDIFACT file would be received as one long string of data.
UNB+UNOA:1+INLANDREVENUE+RECEIVERID+161214:0730+2++P6+++123 AZ12345+1'
UNH+200001+MOVDED:3:0:IR'
BGM+1:5:IR'
NAD+BG'
ATT+ZZZ++7:2:IR:AZ12345'
NAD+TC'
ATT+ZZZ++17:2:IR:123'
DTM+243:20161214:102'
UNS+D'
LIN+1'
NAD+BV+++THYME:J::MR'
ATT+ZZZ++11:2:IR:AB123456A'
ATT+ZZZ++19:2:IR:14755'
TAX+9+77:10:IR'
MOA+ZZZ:156100'
TAX+9+81:10:IR'
MOA+ZZZ:32100'
DTM+182:20161214:102'
DTM+7:20161214:102'
DTM+166:2017:602'
ALC+ZZZ++++4:1:IR:240H'
ATT+ZZZ++2:4:IR'
ATT+ZZZ++1:4:IR:S’
UNS+S'
CNT+2:1'
UNT+25+200001'
UNZ+1+2'
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
3.2.2.
EDIFACT P6B Notification Example
UNB+UNOA:1+INLANDREVENUE+RECEIVERID+161214:0730+2++P6B+++123 AZ12345+1'
UNH+200001+MOVDED:3:0:IR'
BGM+2:5:IR'
NAD+BG'
ATT+ZZZ++7:2:IR:AZ12345'
NAD+TC'
ATT+ZZZ++17:2:IR:123'
DTM+243:20030507:102'
UNS+D'
LIN+1'
NAD+BV+++THYME:J::MR'
ATT+ZZZ++11:2:IR:AB123456A'
ATT+ZZZ++19:2:IR:14755'
DTM+182:20161214:102'
DTM+7:20170101:102'
DTM+166:2017:602'
ALC+ZZZ++++4:1:IR:240H'
ATT+ZZZ++1:4:IR:S’
UNS+S'
CNT+2:1'
UNT+19+200001'
UNZ+1+2'
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
3.2.3.
EDIFACT P9 Notification Example
UNB+UNOA:1+INLANDREVENUE+RECEIVERID+160312:0730+2++P9+++123 AZ12345+1'
UNH+200001+MOVDED:3:0:IR'
BGM+3:5:IR'
NAD+BG'
ATT+ZZZ++7:2:IR:AZ12345'
NAD+TC'
ATT+ZZZ++17:2:IR:123'
DTM+243:20160312:102'
UNS+D'
LIN+1'
NAD+BV+++THYME:J::MR'
ATT+ZZZ++11:2:IR:AB123456A'
ATT+ZZZ++19:2:IR:14755'
DTM+182:20160312:102'
DTM+7:20160406:102'
DTM+166:2017:602'
ALC+ZZZ++++4:1:IR:240H'
ATT+ZZZ++1:4:IR:S’
UNS+S'
CNT+2:1'
UNT+19+200001'
UNZ+1+2'
EB5 (PAYE) / P6 P6B P9
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Message Implementation Guidelines for P6 P6B P9 - Tax Code Changes
4.
PROCESSING CHECKLIST
4.1.
ICR CHECK
Each file sent to an employer has an “Interchange Control Reference number”
(ICR) in its header. This increments by one for each file sent. The ICR in the
first file will be 1. The ICR number should be checked and if a duplicate ICR
number is received or an ICR number is missing from the sequence, contact
the Online Services Helpdesk, contact details available via the web.
EB5 (PAYE) / P6 P6B P9
MOVDED Version: 3.0
Document Issue: 1.1
Page: 33
Issue Date: 12/11/2014