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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
Updated
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PAYE Manual: recent changes

Section Details of update
   
PAYE001 (HMRC Intranet only) ‘Business Calendar’ - Updated and entries for December 2010 removed and entries for December 2011 added.
PAYE003 (HMRC Intranet only) ‘Function BG’ - Removed as now obsolete.
PAYE004 (HMRC Intranet only) ‘About Function BG’ - Removed as now obsolete.
PAYE005 (HMRC Intranet only) ‘Function BG - Formats’ - Removed as now obsolete.
PAYE006 (HMRC Intranet only) ‘Function BG - Prime Format’ - Removed as now obsolete.
PAYE007 (HMRC Intranet only) ‘Function BG - Prime Format Fields’ - Removed as now obsolete.
PAYE008 (HMRC Intranet only) ‘Function BG - Prime Format Messages’ - Removed as now obsolete.
PAYE009 (HMRC Intranet only) ‘Function BG - Format 1’ - Removed as now obsolete.
PAYE010 (HMRC Intranet only) ‘Function BG - Format 1 Fields’ - Removed as now obsolete.
PAYE011 (HMRC Intranet only) ‘Function BG - Format 1 Messages’ - Removed as now obsolete.
PAYE012 (HMRC Intranet only) ‘Function BG - Format 2’ - Removed as now obsolete.
PAYE013 (HMRC Intranet only) ‘Function BG - Format 2 Fields’ - Removed as now obsolete.
PAYE014 (HMRC Intranet only) ‘Function BG - Format 2 Messages’ - Removed as now obsolete.
PAYE036 (HMRC Intranet only) ‘Prime Format’ - Subject updated.
PAYE037 (HMRC Intranet only) ‘Prime Format Fields’ - Subject updated.
PAYE038 (HMRC Intranet only) ‘Prime Format Messages’ - Subject updated.
PAYE056 (HMRC Intranet only) ‘Forms Index’ - P16 (2011) and P25 (2011) added.
PAYE057 (HMRC Intranet only) ‘Functions Index’ - Removed reference to Function BG as this is now obsolete.
PAYE11075 ‘Suffix codes: the suffix’ - Description of the ‘L’ suffix updated.
PAYE12050 ‘Expenses: flat rate expenses (Action Guide)’ - Action Guide re-written.
PAYE12060 ‘Non-PAYE income’ - Text updated under sub heading ‘SA cases and non-PAYE income already in code’. Under sub heading ‘SA cases and no deduction in the CY code for non-PAYE income’ text added about where to go for further guidance.
PAYE13005 ‘Annual coding’ - Under sub heading ‘SA cases at annual coding’, ‘Enhanced PAYE Service processing’ text and ‘Note’ added.
PAYE13009 ‘Work item 173 - annual coding - u/p nil ESTPAY (Action Guide)’ - ‘Note’ added at step 2 about if the estimated pay field for the primary source is blank on the IABD summary screen.
PAYE13016 ‘Work item 187 - annual coding - update NIB - primary EMPT live at 892/BA500 (Action Guide)’ - Step 7 updated.
PAYE13050 ‘Work item 237 - manual work item - coding’ - ‘Note’ added about actioning this work item and fully reviewing contact history.
PAYE13072 ‘Work item 156 - review code - unused allowances (Action Guide)’ - ‘Note’ added at step 3 about surplus allowances.
PAYE13090 ‘Estimated pay’ - New sub headings and corresponding text added for ‘How to review estimated pay’, ‘How to update estimated pay’ and ‘System cannot calculate estimated pay’.
PAYE25014 ‘P9 reprint (Action Guide)’ - Steps 1 and 2 updated about emailing requests for P9 reprints.
PAYE27032 ‘Change scheme type - P to PSC (Action Guide)’ - Action Guide updated.
PAYE27033 ‘Change scheme type - P to XP (Action Guide)’ - Action Guide updated.
PAYE61181 ‘Capture form P46(LS) (Action Guide)’ - Under sub heading ‘Review the record’, steps 4, 5, 6 and 7 updated.
PAYE61211 ‘Work item 251 - P14 creates pension/first PAYE interest (Action Guide)’ - Step 10 moved to step 1, updated and remaining steps re-numbered accordingly. Steps 7 and 8 updated.
PAYE62031 ‘Capture cessation details (Action Guide)’ - Step 6 and corresponding ‘Note’ updated. New step 7 added about if the full leaving details have not been provided and the employment / pension ceased in an earlier year. Remaining steps re-numbered accordingly.
PAYE76001 ‘PAYE operation: pensioners: introduction’ - Further ‘Note’ added about where notification of pension is received after the individual has reached state pension age.
PAYE76076 ‘P46(LS) - state pension lump sum deferral’ - Subject updated.
PAYE76156 ‘Small occupational pensions’ - New sub headings and corresponding text added for ‘Coded occupational pensions’, ‘Coded pension source identified’ and ‘Unable to identify the coded pension source’.
PAYE90011 ‘Work item 236 - issue request for voluntary payment requirements (Action Guide)’ - Text updated above the table about cases where the customer has contacted us prior to work item 236 being reviewed. Text added above the table about reviewing the tax calculations associated to work item 236, where a reason for the underpayment is found to be employer error. Step 8 under sub heading ‘Issue a Voluntary Payment letter’ updated about how to BF the work item.
PAYE93010 ‘Deciding if a case can be reconciled’ - Text updated about what the system will do when looking for forms P14 and deciding if the details for a customer can be used within reconciliation.
PAYE93054 ‘Work item 107 - underpayment exceeds tolerance (Action Guide)’ - Text added above the table about reviewing the tax calculations associated to work item 107, where a reason for the underpayment is found to be employer error.
PAYE104031 ‘Manual merge: identify individual (Action Guide)’ - Step 6 under sub heading ‘SBA interest’ updated.
PAYE106001 ‘Individual records: re-issue correspondence: introduction’ - Under sub heading ‘Letters and forms issued from the PAYE Service’, ‘Note’ added about if the Tax Code Details screen shows P2 as issued but the output is not recorded on the Contact History screen.
PAYE130020 ‘IABD: recording and submitting information (Action Guide)’ - Under sub heading ‘Recording the information’, at step 5, under ‘SA’, ‘Note’ added and text updated.
PAYE130035 ‘IABD: earnings’ - Entries updated under sub heading ‘Non coded income’.
PAYE130050 ‘IABD: expenses’ - ‘Note’ added under sub heading ‘Job Expenses’ about SA autocoding.