Employee Information

Validation Rules for IRP5 code 3232 in the electronic file are:
• For Lump Sum Directives issued for source 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 code must be repeate d for every directive number, e.g.: code,directive no,code,directive no,code,directive no
• Where more than one directive number is used on one certificate for a transaction year from 202 2 going forward, the directive related codes must be repeated as a group for every directive number as follows:
o For lump sum directives – 3230,directive no,3231,directive issued date,3232,directive income source code,3233,directive income amount, 3230,directive no, 3231,directive issued date,3232,directive income source code,3233,directive income amount
o For fixed PAYE rate/amount directives (if the directive number is provided) – 3230,directive no, 3230,directive no
• Conditional
o If Directive Issued Date (code 3231) or Directive Income Amount (code 3233) has been completed, then Directive Income Source code is mandator
o Else, Directive Income Source Code must not be completed
• The Directive Income Source code can only be one of the following source codes:
o 3608/3658, 3614/3664,
o 3707/3757, 3718/3768, 3719/3769, 3720/3770, 3721/3771, 3723/3773
o 3901/3951, 3902/3952, 3903/3953, 3904/3954, 3905/3955, 3907/3957, 3908, 3909, 3915, 3920, 3921, 3922, 3923 (to 2024year of assessment), 3924, 3926
o 3623/3673 from 2025 year of assessment (updated in BRS v24 during July 2025)
o 3603/3653, 3610/3660 from 2026 year of assessment (updated in BRS v24 during February 2025)
• The Directive Income Source code must be listed as an Income Source Code
• If Directive Source code is 3603/3653(updated in BRS v24 during February 2025), 3610/3660(updated in BRS v24 during February 2025), 3623(updated in BRS v24 during February 2025)/3673(updated in BRS v24 during April 2025), 3901/3951, 3902/3952, 3903/3953, 3904/3954, 3905/3955, 3909, 3915, 3920, 3921, 3922, 3923, 3924 and/or 3926, then Directive Number must only contain numeric characters
• Only applicable from Transaction Year >= 2022