Differences

spay:hrmsprocguide:housing_benefit10 [2026/02/04 09:30] ndomingue		spay:hrmsprocguide:housing_benefit10 [2026/02/04 12:12] (current) ndomingue
Line 24:		Line 24:
	* 6c → **13** represents the fiscal year running from July to June, which includes 13 months because of the end-of-year bonus.		* 6c → **13** represents the fiscal year running from July to June, which includes 13 months because of the end-of-year bonus.
	* 6d → **0** indicates that there is no EDF adjustment for previous months.		* 6d → **0** indicates that there is no EDF adjustment for previous months.
-	*3e  → **0 * 1** indicates that no EDF adjustment is spread over the remaining months of the fiscal year.	+	* 6e → **0 * 1** indicates that no EDF adjustment is spread over the remaining months of the fiscal year.
	* Step 7: Ensure that the **Chargeable income** corresponds to the difference between the Total emoluments (including taxable benefits) and the Less Reliefs and Exemptions.		* Step 7: Ensure that the **Chargeable income** corresponds to the difference between the Total emoluments (including taxable benefits) and the Less Reliefs and Exemptions.
	* Step 8: Progressive scale		* Step 8: Progressive scale
Line 30:		Line 30:
	* Step 10: Check the **Tax paid in previous months, ** which in this example refers to the July tax, since the PAYE Calculation Checklist is for the month of August.		* Step 10: Check the **Tax paid in previous months, ** which in this example refers to the July tax, since the PAYE Calculation Checklist is for the month of August.
	* Step 11: ** “Tax to be withheld in the month” **represents the difference between the Tax Charged (PAYE) and the tax paid in previous months.		* Step 11: ** “Tax to be withheld in the month” **represents the difference between the Tax Charged (PAYE) and the tax paid in previous months.
		+	{{:spay:hrmsprocguide:housing_benefit_finalllllscreenshot_2026-02-04_121101.png|}}