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HMRC internal manual

PAYE Manual

HM Revenue & Customs
, see all updates

Employer records: set up employer record: scheme types: (Action Guide menu)

PAYE20091 DCNI scheme - direct collection (employee only NIC) (Action Guide)
PAYE20096 DPGEN scheme - direct payment (tax only) (Action Guide)
PAYE20101 DPNI scheme - direct payment (tax and NIC) (Action Guide)
PAYE20105 ELECT scheme - electoral payments (Action Guide)
PAYE20111 EPA scheme - company in liquidation and earnings paid (Action Guide)
PAYE20116 EXAM scheme - examination fees (Action Guide)
PAYE20121 NI scheme - national insurance only (Action Guide)
PAYE20131 OCPN scheme - occupational pension (Action Guide)
PAYE20136 P scheme - PAYE employees only (Action Guide)
PAYE20141 PSC scheme - employees and subcontractors (Action Guide)
PAYE20151 SICK pay scheme (Action Guide)
PAYE20156 TAS scheme - taxed award scheme (Action Guide)
PAYE20161 TRONC scheme - scheme set up for distribution of tips and gratuities (Action Guide)
PAYE20166 XP scheme - contractor only (no employees) (Action Guide)