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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Section Details of update
   
PAYE001 (HMRC Intranet only) ‘Business Calendar’ - Updated and entries for January 2011 removed and entries for January 2012 added.
PAYE056 (HMRC Intranet only) ‘Forms Index’ - New ‘Tax Tables A’ added. 2011 versions of the Tax Tables - Manual Method and Tax Tables - Calculator Method added.
PAYE11050 ‘Rules for working out codes’ - New sub heading and corresponding text added for ‘Last operated tax code’.
PAYE11120 ‘Issuing and amending a tax code’ - New sub heading and corresponding text added for ‘Last operated tax code’.
PAYE12071 ‘Work item 93 - unable to code u/p - insufficient income live SA (Action Guide)’ - Text added above the table about if work item 173 and / or 236 are created in addition to work item 93 in respect of the same underpayment.
PAYE13005 ‘Annual coding’ - Under sub heading ‘Main Review’, ‘Note’ added.
PAYE13009 ‘Work item 173 - annual coding - u/p nil ESTPAY (Action Guide)’ - Text added above the table about if work item 93 and / or 236 are created in addition to work item 173 in respect of the same underpayment.
PAYE13080 ‘Coding rules’ - New sub heading and corresponding text added for ‘Last operated tax code’.
PAYE13106 ‘Married couples: date of marriage prior to 5 December 2005: deceased cases (Action Guide)’ - ‘Note’ added at step 7 about if the record has no live employment(s).
PAYE27032 ‘Change scheme type - P to PSC (Action Guide)’ - Action Guide updated.
PAYE27033 ‘Change scheme type - P to XP (Action Guide)’ - Action Guide updated.
PAYE27034 ‘Change scheme type - PSC to P (Action Guide)’ - Action Guide updated.
PAYE27035 ‘Change scheme type - PSC to XP (Action Guide)’ - Action Guide re-written.
PAYE27036 ‘Change scheme type - XP to P (Action Guide)’ - Action Guide updated.
PAYE27037 ‘Change scheme type - XP to PSC (Action Guide)’ - Action Guide updated.
PAYE53036 ‘Employer return work lists: filed online capture exception (Action Guide)’ - Step 21 updated.
PAYE77295 ‘Employment and support allowance: important points to note’ - Under sub heading ‘Coding’, bullet updated to read that a customer can receive both taxable Employment and Support Allowance and Widowed Parents Allowance or Widows Bereavement Allowance at the same time.
PAYE81050 ‘Double taxation claims submitted by non resident individuals: repayments in self assessment (Action Guide)’ - Text added above the table about overpayment relief.
PAYE90011 ‘Work item 236 - issue request for voluntary payment requirements (Action Guide)’ - Text updated above the table and Action Guide re-written.
PAYE90026 ‘PAYE underpayments of £2,000 or more, or less than £2,000 but cannot be coded (Action Guide)’ - Text updated above the table and Action Guide re-written.
PAYE91041 ‘Overpayments: nominees (Action Guide)’ - At step 5 the address line fields changed to read that 27 is the maximum number of characters per line including spaces (previously read 28 characters per line including spaces).
PAYE93001 ‘End of year reconciliation: introduction’ - Text added under sub heading ‘General information’ about when you may be required to trigger re-reconciliation of a year manually.
PAYE93010 ‘Deciding if a case can be reconciled’ - Text added under sub heading ‘Manual triggers’ about when re-reconciliation of the same tax year can be requested / required.
PAYE93036 ‘Tax calculation issues’ - Under sub heading ‘State Pension cases and First Year NIB cases’, heading ‘Tax Calculations for 2008-09’ changed to read ‘Tax Calculations for years to 2008-09 inclusive’ and text added about tax calculations up to and including 2008-09 only.
PAYE96017 ‘Work item 301 - incomplete record P14/P11D not received (Action Guide)’ - Under sub heading ‘Action to take where P14 outstanding’, at step 13, bullet amended to read ‘Update the customer’s employment record in accordance with PAYE64016 (Step 17 onwards)’ (previously read ‘step 14 onwards’).
PAYE96280 ‘Reconciling multiple years - years to 2007-08 inclusive’ - Text updated under sub heading ‘State Pensions’.
PAYE103017 ‘Work item 21 - DOD received - review record (Action Guide)’ - Under sub heading ‘Action on 12 week B/F’, at step 20, ‘Notes (c) and (d)’ updated.
PAYE104026 ‘Manual merge: referring cases (Action Guide)’ - At step 11, ‘referral template’ changed.
PAYE104040 ‘Manual merge: post-merge accounting/reconciliation review’ - Title changed to read ‘post-merge’ instead of ‘pre-merge’.
PAYE130020 ‘IABD: recording and submitting information (Action Guide)’ - At step 5 under sub heading ‘Recording the information’, under heading ‘SA’, text added to the ‘Note’.