HMRC internal manual

PAYE Manual

  1. Contents

Guidance for staff working through PAYE processes for individuals and employers

  1. PAYE001
    Business Calendar (internal use only)
  2. PAYE003
    General Data Protection Regulation (GDPR)
  3. PAYE055
  4. PAYE056
    Forms index (internal use only)
  5. PAYE057
    Functions index (internal use only)
  6. PAYE058
    Index of work Items (internal use only)
  7. PAYE280
    Contacts (internal use only)
  8. PAYE1000
    Access to records: contents
  9. PAYE3000
    Frameworks: contents
  10. PAYE4000
    PAYE service roles: contents
  11. PAYE5000
    Real Time Information (RTI): contents
  12. PAYE7000
    Decision makers and reviewers: contents
  13. PAYE7500
    End of year penalty appeals: contents
  14. PAYE10000
    Coding allowances and reliefs: contents
  15. PAYE11000
    Codes: how they are used and calculated: contents
  16. PAYE12000
    Coding deductions and expenses: contents
  17. PAYE13000
    Coding: general principles: contents
  18. PAYE14000
    Adjustments to collect tax: contents
  19. PAYE20000
    Set up employer record: contents
  20. PAYE21000
    Maintain employer record: contents
  21. PAYE23000
    Employer types: contents
  22. PAYE25000
    Employer mailings: contents
  23. PAYE27000
    Maintain schemes: contents
  24. PAYE28000
    Modified PAYE schemes: contents
  25. PAYE30000
    Movement of an employer record: contents
  26. PAYE31000
    Employer record work lists: contents
  27. PAYE40000
    Employer returns - quality checks: contents
  28. PAYE41000
    Record receipt of employer return: contents
  29. PAYE42000
    Capture employer return - up to 2004: contents
  30. PAYE43000
    Capture employer return - 2005 onwards: contents
  31. PAYE43200
    Capture P35 employer return on ETMP - 2013 onwards: contents
  32. PAYE43500
    ECS additional processing action: contents
  33. PAYE44000
    Electronic employer returns: contents
  34. PAYE45000
    Employer return exceptions: contents
  35. PAYE46000
    Employer return post capture: contents
  36. PAYE47000
    Employer return - overpayments: contents
  37. PAYE47200
    RTI employer overpayments: contents
  38. PAYE48000
    View / maintain BROCS: contents
  39. PAYE48200
    Enterprise tax management platform (ETMP): contents
  40. PAYE49000
    Issue / cancel employer returns: contents
  41. PAYE50000
    Employer payments: contents
  42. PAYE50900
    Employer starter and leaver forms: employer e-file in-year penalties: contents
  43. PAYE51000
    Employer EOY penalties: contents
  44. PAYE52000
    Employer return forms: contents
  45. PAYE53000
    Employer return work lists: contents
  46. PAYE54000
    Regulation 80 determinations: contents
  47. PAYE55000
    RTI submissions: contents
  48. PAYE56000
    NICs employment allowance: contents
  49. PAYE56100
    Employer returns: Apprenticeship Levy: contents
  50. PAYE57000
    Logging forms P11D: contents
  51. PAYE57200
    Processing and retrieving forms P11D: contents
  52. PAYE57500
    Management of workflow management tool: contents
  53. PAYE57800
    QA/QC for captured forms P11D: contents
  54. PAYE57900
    Reminders for outstanding forms P11D: contents
  55. PAYE58000
    ECS / NPS inhibition signal: contents
  56. PAYE58400
    P11D(b) penalty appeals: contents
  57. PAYE58600
    ECS first user guide (FUG): contents
  58. PAYE58700
    Tax on expenses and benefits through payroll: contents
  59. PAYE60000
    In-year forms and data capture: contents
  60. PAYE61000
    Create employment: contents
  61. PAYE62000
    Cease employment: contents
  62. PAYE63000
    Filing online: employers: contents
  63. PAYE64000
    Maintain employment: contents
  64. PAYE65000
    Employment agencies: contents
  65. PAYE66000
    Employer part scheme transfers: contents
  66. PAYE67000
    Jobseeker's allowance: contents
  67. PAYE70000
    Aspects of PAYE operation - employer: contents
  68. PAYE70200
    Specific employments: contents
  69. PAYE71000
    Aspects of PAYE operation - employee: contents
  70. PAYE72000
    Payments for PAYE purposes: contents
  71. PAYE73000
    Simplified deduction schemes: contents
  72. PAYE74000
    Lump sum termination payments: contents
  73. PAYE75000
    PAYE direct payment: contents
  74. PAYE76000
    Pensioners: contents
  75. PAYE77000
    Incapacity benefit: contents
  76. PAYE77200
    Employment and support allowance: contents
  77. PAYE78000
    Taxation of jobseeker's allowance: contents
  78. PAYE79000
    Targeted review forms: contents
  79. PAYE80000
    Review of claims and deductions: contents
  80. PAYE81000
    Double taxation claims submitted by non resident individuals: contents
  81. PAYE81500
    International employments: contents
  82. PAYE90000
    Underpayments: contents
  83. PAYE91000
    Overpayments: contents
  84. PAYE92000
    Posting EOY information to individual records: contents
  85. PAYE93000
    End of year reconciliation: contents
  86. PAYE94000
    In-year reconciliation: contents
  87. PAYE95000
    HMRC Delay: ESC A19: contents
  88. PAYE96000
    Un-reconciled cases: contents
  89. PAYE96200
    Reconciling CY-4 to CY-2: contents
  90. PAYE96300
    Simple assessment: contents
  91. PAYE98000
    Accounting: contents
  92. PAYE100000
    PAYE records: contents
  93. PAYE102000
    Finding a Claims / CODA taxpayer record: contents
  94. PAYE103000
    Maintain individual details: contents
  95. PAYE104000
    Merge individual records: contents
  96. PAYE105000
    Contact history: contents
  97. PAYE105500
    BF policy: contents
  98. PAYE106000
    Re-issue correspondence: contents
  99. PAYE110000
    PAYE work management system: contents
  100. PAYE120000
    Trace and match: contents
  101. PAYE130000
    IABD: contents
  102. PAYEUPDATE001
    update index