Employee Information

Validation Rules for IRP5 code 3230 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 code 3608/3658, 3614/3664, 3707/3757, 3718/3768, 3901/3951, 3902/3952, 3903/3953, 3904/3954, 3905/3955,
3909, 3915, 3920, 3921, 3922, 3923, 3924 and/or 3926 are
completed with values, then Directive Number is mandatory and
MUST NOT BE zeros
o If YoA is greater or equal to 2021 and codes 3907/3957, 3908 are completed, then Directive Number is mandatory and MUST NOT BE zeros
o If year of assessment is 2018 and codes 3719/3769 and/or 3720/3770, 3721/3771 and/or 3723/3773 are completed with a value, then Directive number is mandatory, and MAY BE zeros
o From 2019 year of assessment, if codes 3719/3769 and/or 3720/3770, 3721/3771 and/or 3723/3773 are completed with a value, then Directive number is mandatory and MUST NOT be zeros
o From 2025 year of assessment, if codes 3623/3673 are completed, then Directive number is mandatory and MUST NOT be zeros (updated in BRS v 24 during July 2025)
• If Transaction year is < 2022, then Directive Number can be repeated up to a maximum of 3 times • If Transaction Year is >= 2022, then Directive Number can be repeated up to 5 times
• If the certificate type is ITREG this field must not be completed.