Tax Certificate Information

Directive Information

For Lump Sum Directives issued for IRP5 Codes as defined in the validation rule, all the directive information fields must be completed in line with the validations noted per field. For fixed PAYE rate/amount directives, only the directive number must be completed. The directive type indicator is optional. Where more than one directive number is used on one certificate for a transaction year prior to 2022, the IRP5 Code must be repeated for every directive number. For transaction years from 2022 onwards, the directive-related codes must be repeated as a group for every directive number.

For lump sum directives, the following IRP5 codes are used for IRP5 Codes should be 3230 (directive number), 3231 (directive issued date), 3232 (directive income source code), and 3233 (directive income amount). For fixed PAYE rate/amount directives, the IRP5 Code should be 3230 (directive number).