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HMRC internal manual

PAYE Manual

Forms index (internal use only)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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R

Form No Description (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
     
R23 Form used to record details of a manual repayment  
R27 Potential repayment to the estate  
R37 Issued when a repayment is made manually and has payable order attached  
R37T Issue when a repayment is made automatically and has payable order attached  
R38 Form to request repayment to an agent  
R40 Claim for repayment of tax deducted on interest from savings and investments  
R43M Repayment claim form used by Non-UK or Non-EEA resident merchant seafarers PDF iconpom_R43(2017) Manual.pdf
R43M(SED) Repayment claim form used by seafarers who are resident for tax purposes in an EEA state and not ordinarily resident in the UK to claim Seafarers Earnings Deductions r43m_sed_v4.pdf
R48A Form for transfer or request of Claims papers  
R48A(NCO) Form for transfer of or request for Claims papers  
R85 Form completed by investor in bank or building society to receive interest without tax taken off Obsolete from 06-04-16
R86 Form completed by joint annuitants to apply to have their annuity paid without deduction of tax  
R89 Form completed by an annuitant to apply to have their annuity paid without deduction of tax  
R90A(Z) Payment by set off against arrears  
R400 (Working Sheet) Record of security checks  
RLS104 Form used when tracing address  
RTI511 Notice of penalty assessment rti511_v6_15.pdf
RTI512 Notice of amended penalty assessment rti512_v3.pdf
RTI513 Notice of penalty cancellation rti513_v3.pdf

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S

Form No Description (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
     
SAP1 Non-payment of Statutory Adoption Pay (SAP) SAP1
SAP2 Statutory Adoption Pay (SAP) record sheet SAP2
SC2 Statutory Sick Pay (SSP) - Employee’s statement of sickness SC2
SC3 Ordinary Statutory Paternity Pay / ordinary paternity leave - becoming a parent SC3
SC4 Ordinary Statutory Paternity Pay / ordinary paternity leave - becoming an adoptive parent SC4
SC5 Ordinary Statutory Paternity Pay / ordinary paternity leave when adopting from abroad SC5
SC6 Statutory Adoption Pay and adoption leave when adopting from abroad SC6
SC7 Additional Statutory Paternity Pay and Additional Paternity Leave - becoming a parent. 2014-15 was the last year for which a claim could be made. sc7_12_14.pdf
SC8 Additional Statutory Paternity Pay / Additional Paternity Leave - becoming an adoptive parent. 2014-15 was the last year for which a claim could be made. sc8_12_14.pdf
SC9 Additional Statutory Paternity Pay / Additional Paternity Leave - adopting a child from abroad (obsolete)  
SC10 Additional Statutory Paternity Pay / Additional Paternity Leave - death of the mother / adopter SC10
SC11 Form that was used by a contractor to record payments, deductions and the date any SC60s issued to a subcontractor. Superseded by CIS from 2000-2001  
SC15 (Green Card) Contractor’s Deduction Table  
SC35 Contractor’s annual return (used up to August 2000)  
SC35(W) Contractor’s annual return (Welsh version)  
SC35CS SC35 continuation sheet completed by contractors to show the name of every subcontractor for who form SC11 has been prepared and the amount deducted. The amounts deducted are totalled and carried forward to the SC35  
SL1 A notice issued to the employer authorising the deduction of student loan repayments  
SL2 A notice issued to the employer authorising them to stop making deductions in respect of student loan repayments  
SL3 Collection of Student Loans Deduction Tables.  See GOV.UK
SMP2 Statutory Maternity Pay (SMP) record sheet See GOV.UK
SP32 Late claim for recovery of statutory payments or National Insurance contributions (NICs) compensation SP32
SSP2 Statutory Sick Pay (SSP) record sheet See GOV.UK
Stakeholder Pensions A Guide for employers  

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T

Form No Description (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
     
Tax Credits Guide Employers Guide to Tax Credits (now known as E6)  
From 31 March 2006 Tax Credits will be paid direct to the claimant      
  Tax Tables A Pay Adjustment Tables Tax Tables A
  Tax Tables G Taxable Pay Tables - Free of Tax Obsolete from 06/04/17
PDF iconpom_taxtables_g_2016.pdf      
  Tax Table - Manual Method Taxable Pay Tables - Manual Method See GOV.UK
  Tax Table - Calculator Method Taxable Pay Tables - Calculator Method See GOV.UK
       
  TAS Payment Advice Payment advice notice  
  TIS(P46) Electronic notification produced by JSAPS to advise HMRC of the start of a JSA claim where a P45 has not been provided by the claimant  

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V

Form No Description
   
VAS8 Advice issued to the employer unit by the Voluntary Arrangement Service, Worthing to cease an employer record and create a new employer record
VAS12 Advice issued to the employer unit by the Voluntary Arrangement Service, Worthing that a voluntary arrangement has been rejected
VC1 Expenses Uprating Specification booklet for employers that wish to use automatic update service

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Numeric

Form No Description (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
     
17 Notice of declaration of beneficial interest in joint property and income  
18 Transfer of Married Couples Allowance  
18    
(Acknowledgement) Acknowledgement of transfer of Married Couples Allowance  
26/EO/ADP Form used by Enforcement Office to advise that an underpayment has been cleared  
46 File File used to retain correspondence relating to an employer  
48 Notification of untaxed income  
48A Form for transfer or request of Schedule D papers  
64-8 Form used by employers to authorise their agent 64_8_08_11.pdf
84/EO Form used by Enforcement Office to advise that an underpayment / debt is being pursued  
85/EO Form used by Enforcement Office to advise that an underpayment / debt has been cleared  
125Z Form used to send two or more remittances (payments) and their payslips to Banking Operations  
133M File cover used to retain general papers for an employer  
480 Expenses and benefits - A tax guide See GOV.UK
490 Employee Travel - A Tax and NICs Guide for Employers See GOV.UK
575 Completed to request a transfer of surplus income tax allowances (married and blind persons) between spouses  
575T Notice of transfer of surplus income tax allowances  

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New Employer Packs

New Employer Pack for DCNI (Direct Collection - Employee only NIC schemes) (Issued by PAYE Employer Office)

Form No Description
   
CA40 Employee only NIC Tables
P11 Deductions working sheet
ENV26(R)(F) or ENV26(R)(B) Business Reply Envelope addressed to your Employer section
Bookmark Bookmark advertising the HMRC website
Standard Letter Use the DPNI / DPGEN Employer Pack Letter Draft Letter for new DC (NIC only) cases

 

New Employer Pack for DPGEN (Direct Payment - Employee only Tax schemes) (Issued by PAYE Employer Office)

Form No Description
   
CA40 Employee only NIC Tables
P11 Deductions working sheet
ENV26(R)(F) or ENV26(R)(B) Business Reply Envelope addressed to your Employer section
Standard Letter Use the DPNI / DPGEN Employer Pack Letter Draft Letter for new DP cases
Tax Tables A Pay Adjustment Tables
Tax Tables G Taxable Pay Tables - Free of Tax
Tax Table Manual Method Taxable Pay Tables - Manual Method
Tax Table - Calculator Method Taxable Pay Tables - Calculator Method

 

New Employer Pack for DPNI (Direct Payment - Tax and Employee only NIC schemes) (Issued by PAYE Employer Office)

Form No Description
   
CA40 Employee only NIC Tables
ENV26(R)(F) or ENV26(R)(B) Business Reply Envelope addressed to your Employer section
Standard letter Use the DPNI / DPGEN Employer Pack Letter Draft Letter for new DP cases
Tax Tables A Pay Adjustment Tables
Tax Table - Manual Method Taxable Pay Tables - Manual Method
Tax Table - Calculator Method Taxable Pay Tables - Calculator Method

 

New Employer Pack for ELECT (Electoral Payments) schemes

Form No Description
   
Basic PAYE Tools A disc for employers containing an employer database, calculators, interactive forms and a learning zone
Standard letter Letter for new ELECT cases

 

New Employer Pack for EXAM (Examination Fees) schemes

Form No Description
   
Basic PAYE Tools A disc for employers containing an employer database, calculators, interactive forms and a learning zone
Standard letter Letter for new EXAM cases

 

New Employer Pack for NI (National Insurance Only) schemes

Form No Description
   
CA38 National Insurance Tables Not contracted-out contributions
P11 (x 2) Deductions working sheet
Standard letter Letter for new EXAM cases

 

New Employer Pack for OCPN (Occupational Pension) schemes

Form No Description
   
Basic PAYE Tools A disc for employers containing an employer database, calculators, interactive forms and a learning zone
Standard Letter Letter for new OCPN scheme types

 

New Employer Pack for P (PAYE) schemes

Form No Description
   
Basic PAYE Tools A disc for employers containing an employer database, calculators, interactive forms and a learning zone
Standard Letter Letter for new P scheme types

 

New Employer Pack for PSC (Employees and Subcontractors) schemes

Form No Description
   
CIS300 Helpsheet Contractor Monthly Return and Continuation Sheet Guidance Poster
CIS300(Man) Blank Contractor Monthly Return
CIS300(CS)  
(Man) Three blank Contractor Monthly Return continuation sheets
CIS300 Notes Contractor Monthly Return and Continuation Sheet guidance notes
CIS 334E Covering letter
CIS 327 Verification Procedures Guidance Poster
CIS340  
CIS 341 to CIS 349 CIS helpsheets
Return envelope 285  
Basic PAYE Tools A disc for employers containing an employer database, calculators, interactive forms and a learning zone
Standard Letter Letter for new PSC scheme types

 

New Employer Pack for PSS (Profit Sharing) schemes (Issued by PAYE Employer Office)

Form No Description
   
P11 Deductions working sheet
P32 Employer Payment Record
Standard Letter How And When To Open A Profit Sharing Scheme
Tax Table - Manual Method Taxable Pay Tables - Manual Method

 

New Employer Pack for TAS (Taxed Award) schemes (Issued by PAYE Employer Office)

Form No Description
   
P35(TAS) Providers Annual Statement and Declaration
P440 A return of awards made under a contract and includes details of recipients, the total number of awards made and their gross taxable value
P440(CS) Statement of Awards provided continuation sheet
L30(A)(CL) or  
L30(B)(CL) Payslip - Banking Operations, Cumbernauld
Payslip - Banking Operations, Shipley    
  TAS Payment Advice Payment advice notice
  ENV26(R)(F) or ENV26(R)(B) Business Reply Envelope
  ENV AZ ENV 5(BR) Business Reply Envelope

 

New Employer Pack for TRONC schemes

Form No Description
   
Basic PAYE Tools A disc for employers containing an employer database, calculators, interactive forms and a learning zone
Standard Letter Letter for new TRONC scheme types

 

New Employer Pack for XP schemes

Form No Description
   
CIS300 Helpsheet Contractor Monthly Return and Continuation Sheet Guidance Poster
CIS300(Man) Blank Contractor Monthly Return
CIS300(CS)  
(Man) Three blank Contractor Monthly Return continuation sheets
CIS300 Notes Contractor Monthly Return and Continuation Sheet guidance notes
CIS 334E Covering letter
CIS 327 Verification Procedures Guidance Poster
CIS340  
CIS 341 to CIS 349 CIS helpsheets
Return envelope 285  
Standard Letter Letter for new XP scheme types

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Employer Packs

Employer Pack for Domestic (DOME) schemes

Form No Description
   
CA37 NIC Tables - Simplified National Insurance Tables
E14 What to do if your employee is sick help book
P16 Guidance on completion of P12 deduction card and simplified tax tables
P16A Simplified Deduction Scheme - Employer’s report for taking on a new employee
P25 Deduction of tax and National Insurance contributions from pay
Personalised letter Details of the contents of the employer pack

 

Employer Pack for DCNI (Direct Collection - Employee only NIC cases) schemes

Form No Description
   
CA40 Employee only NIC tables
E10 Finishing the Tax Year help book
ENV26(R)(F) or ENV26(R)(B) Business reply envelope personalised to the relevant Employer section
P11 Deductions Working sheet
P14 End of Year summary for an individual taxpayer
Employer pack letter Details of the contents of the employer pack

 

Employer Pack for DPGEN schemes

Form No Description
   
E10 Finishing the Tax Year help book
ENV26(R)(F) or ENV26(R)(B) Business reply envelope personalised to the relevant Employer section
P9X Details of which tax codes employers must change and how to change them ready for the new tax year on 6 April
P11 Deductions working sheet
P14 End of Year summary for an individual taxpayer
Employer pack letter Details of the contents of the employer pack

 

Employer Pack for DPNI schemes

Form No Description
   
CA40 Employee only NIC tables
E10 Finishing the Tax Year help book
ENV26(R)(F) or ENV26(R)(B) Business reply envelope personalised to the relevant Employer section
P9X Details of which tax codes employers must change and how to change them ready for the new tax year on 6 April
P11 Deductions working sheet
P14 End of Year summary for an individual taxpayer
Employer pack letter Details of the contents of the employer pack

 

Employer Pack for ‘Free of Tax’ schemes

Form No Description
   
P11(FOT)(2007-08) Free of Tax deductions working sheet
Tax Tables G Taxable Pay Tables - Free of Tax
FOT 1 Free of Tax (FOT) leaflet. Provides general information on free of tax payments

 

Employer Pack for P, PSC, TRONC and OCPN schemes

Form No Description
   
Employer pack letter Letter with link to HMRC website page where employers can view and download employer information

 

Employer Pack for employers who are exempt from online filing

Form No Description
   
Employer pack letter Details of the contents of the employer pack
Basic PAYE Tools A disc for employers containing an employer database, calculators, interactive forms and a learning zone
Employer Bulletin Latest news of changes affecting employers
E3 Order form list of available Orderline items
P9X Details of which tax codes employers must change and how to change them ready for the new tax year on 6 April