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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 7 March 2011 (see the update index for all updates).

Section Details of update
PAYE13090 ‘Coding: general principles: estimated pay’ - Text added under sub heading ‘How to update estimated pay’.
PAYE13106 ‘Married couples: date of marriage prior to 5 December 2005: deceased cases (Action Guide)’ - Sub heading for ‘P161 received’ added. Further ‘Note’ added at step 8 about the bereavement allowance start date guidance.
PAYE66011 ‘Part scheme transfer lists (Action Guide)’ - Steps 8 and 9 updated. New steps 11 and 14 added and remaining steps re-numbered accordingly.
PAYE95010 ‘HMRC delay: ESC A19: who is eligible?’ - Subject updated.
PAYE95015 ‘HMRC delay: ESC A19: what duties can be given up’ - Subject updated.
PAYE95035 ‘HMRC delay: ESC A19: underpayments - treat each year separately’ - Subject updated.
PAYE95040 ‘HMRC delay: ESC A19: over-repayments’ - Subject updated.
PAYE95045 ‘HMRC delay: ESC A19: failure to use information - type of information’ - Subject updated.
PAYE95050 ‘HMRC delay: ESC A19: when was information received from the taxpayer?’ - Subject updated.
PAYE95060 ‘HMRC delay: ESC A19: information from the DWP’ - Subject updated.
PAYE95065 ‘HMRC delay: ESC A19: what years?’ - Subject updated.
PAYE130067 ‘IABD: amendments and updates to state pensions’ - New opening paragraph added about the guidance on the page only relating to state pensions.