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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 18 March 2011 (see the update index for all updates).

Section Details of update
PAYE001 (HMRC Intranet only) ‘Business Calendar’ - Updated. Entries for February 2011 removed and entries for February 2012 added.
PAYE055 ‘Glossary of terms’ - New entries added for ‘Additional Statutory Paternity Pay (ASPP)’, ‘Ordinary Statutory Paternity Pay (OSPP)’ and Statutory Sick Pay (SSP)’. Entry for ‘Statutory Paternity Pay (SPP)’ changed to ‘Statutory Maternity Pay (SMP)’ and corresponding text / description changed.
PAYE056 (HMRC Intranet only) ‘Index of Forms’ - P11 (2011-12) added. P11 FOT (2011-12) added. P14/P60 (Manual) (2011-12) added. P14 Cover sheet updated. P32 (2011) added. P35 (2011) added and 2002 version removed. P35 (EP) updated. P35 Helpsheet (Cessation) (2011-12) added to replace out of date one. P38A (2011) added and 2004 version removed. P38(S) (2011) added and 2004 version removed. P60 (2011-12) added. P63 (2011-12) added.
PAYE11055 ‘Special codes for secondary sources’ - Sub heading ‘Calculating surplus allowances after 15 December 2010’ changed to read ‘Multiple secondary employments’ and text below it updated.
PAYE11120 ‘Issuing and amending a tax code’ - Text added under sub heading ‘Making amendments to a code for CY and CY+1’.
PAYE12035 ‘Coding deductions and expenses: benefits in kind’ - Text updated under sub heading ‘Cars, car fuel and form P46(CAR)’.
PAYE12071 ‘Work item 93 - unable to code u/p - insufficient income live SA (Action Guide)’ - Under sub heading ‘Update the record - underpayment can be coded’, final bullet at step 7 updated to refer to step 18 (previously read step 16) and step 8 updated.
PAYE13002 ‘Coding: general principles: form suffixes’ - New subject.
PAYE13035 ‘Work item 244 - automatic coding update - manual code indicator set reason ‘other’ (Action Guide)’ - Further bullet added above the table about foreign income. Under sub heading ‘Update the record’, new step 6 added and remaining steps re-numbered accordingly.
PAYE13075 ‘Coding objections’ - Under sub heading ‘Cases which must be reported to Head Office first’, ‘coded in’ amended to read ‘coded out’ in the first bullet. Sub heading ‘Underpayments coded in’ amended to read ‘Underpayments coded out’. Under sub heading ‘Flat rate expenses (FRE)’ text updated to differentiate between reasons for objections.
PAYE13106 ‘Coding: general principles: married couples: date of marriage prior to 5 December 2005: deceased cases (Action Guide)’ - Under heading ‘P161(W) received’, steps 8 onwards re-numbered and further note added at step 11.
PAYE13111 ‘Married couples and civil partners: date of marriage / civil partnership on or after 5 December 2005 - deceased cases (Action Guide)’ - Step 8 updated.
PAYE41025 ‘Forms P14 rejected by NIC&EO’ - Title and subject updated to read ‘NIC&EO’ instead of ‘NICO’ as appropriate.
PAYE41026 ‘Forms P14 rejected by NIC&EO (Action Guide)’ - Title and Action Guide updated to read ‘NIC&EO’ instead of ‘NICO’ as appropriate.
PAYE41030 ‘Forwarding end of year papers to NIC&EO’ - Title and subject updated to read ‘NIC&EO’ instead of ‘NICO’ as appropriate.
PAYE41031 ‘Forms P14 rejected by NIC&EO (Action Guide)’ - Title and Action Guide updated to read ‘NIC&EO’ instead of ‘NICO’ as appropriate.
PAYE46036 ‘Employer return post capture: errors / omissions from employer returns (Action Guide)’ - Step 18 and corresponding sub heading updated.
PAYE47020 ‘Employer return - overpayments: completion of form P565 request stencil’ - ‘Note’ added under sub heading ‘When to use a form P565 Request stencil’.
PAYE47021 ‘Employer return - overpayments: completion of form P565 request stencil (Action Guide)’ - Further ‘Note’ added above the table.
PAYE47035 ‘Employer return - overpayments: form P35D’ - Further bullets added under sub heading ‘Action prior to issuing P35D’.
PAYE47045 ‘Employer return - overpayments: form P565’ - ‘Note’ added under sub heading ‘When to use a form P565’.
PAYE47055 ‘Employer return - overpayments: notional overpayments’ - Second bullet updated.
PAYE47061 ‘Employer return - overpayments: overpayment notification (Action Guide)’ - ‘go to step 16’ amended to read ‘go to step 15’ at steps 6, 8 and 11.
PAYE48045 ‘Capturing employer returns - effect on BROCS’ - Bullets updated and further ones added.
PAYE52015 ‘Employer return forms: form P14’ - Subject updated.
PAYE52020 ‘Employer return forms: form P35’ - Subject updated.
PAYE52050 ‘Employer return forms: form P37’ - Subject updated.
PAYE53010 ‘Employer return work lists: CIS deductions advisory and post capture’ - Under sub heading ‘CIS Deduction Suffered (CIS)’ reference number for the CISR Manual updated.
PAYE53012 ‘Employer return work lists: post capture - 2007-08 onwards (Action Guide)’ - Under sub heading ‘CIS deductions suffered’, new ‘Note’ (above step 2) and new step 2 added and remaining numbers re-numbered accordingly.
PAYE72075 ‘Statutory payments’ - Opening text updated.
PAYE77040 ‘Form P46(IB)’ - Subject updated.
PAYE77095 ‘Incapacity benefit: important points to note’ - Under sub heading ‘CY+1 Coding’, bullet relating to Incapacity Benefit and Employment and Support Allowance updated.
PAYE77250 ‘Employment and support allowance: coding’ - Paragraph added about recording a valid UBO office code.
PAYE77251 ‘Employment and support allowance: annual coding’ - Text updated under sub heading ‘Annual uprating’.
PAYE77295 ‘Employment and support allowance: important points to note’ - Under sub heading ‘Coding’, second to last bullet updated.
PAYE82001 ‘International employments: EP appendix 5: net of foreign tax credit relief’ - Text updated under sub heading ‘End of Year’.
PAYE90011 ‘Work item 236 - issue request for voluntary payment requirements (Action Guide)’ - ‘Underpayment Specialist team (UST)’ amended to read ‘Underpayment Support Team (UST)’. ‘BF’ date changed from 8 weeks to 12 weeks in text above the table and at steps 8, 9, 14 and 15. At step 11 under sub heading ‘Payment not received’, step at second bullet changed to read ‘Steps 4 - 6 of PAYE90026’ (previously read steps 7 - 9).
PAYE90026 ‘PAYE underpayments of £2,000 or more, or less than £2,000 but cannot be coded (Action Guide)’ - ‘Underpayment Specialist team (UST)’ amended to read ‘Underpayment Support Team (UST)’ at step 1. ‘BF’ date changed from 8 weeks to 12 weeks at steps 1 and 9.
PAYE91062 ‘Overpayments: prepare and issue a manual repayment’ - Bullets about the only repayments that should be made using the manual PO process updated.
PAYE92066 ‘Posting P14 to individual record: under-deductions - action required in service teams (Action Guide)’ - Action Guide updated.
PAYE93036 ‘End of year reconciliation: tax calculation issues’ - Sub heading for ‘State Pension cases and First Year NIB cases’ changed to ‘National Insurance Benefits - State Pension’ and corresponding text updated.
PAYE93038 ‘End of year reconciliation: net of tax arrangements’ - Text updated under sub headings ‘Where the list is received and P14 is not on the PAYE Service pay / tax summary’ and ‘Where the list is received and P14 is on PAYE Service in pay / tax summary’.
PAYE94046 ‘Trivial commutation repayment calculation (Action Guide)’ - Step 7 under sub heading ‘In-year reconciliation’ updated.
PAYE96017 ‘Work item 301 - incomplete record P14/P11D not received (Action Guide)’ - Step 13 under sub heading ‘Action to take where P14 outstanding’ updated.
PAYE96201 ‘Reconciling CY-6 to CY-2: introduction’ - Second bullet under the indent ‘The reconciliation is triggered by the system and’ updated.
PAYE96215 ‘Reconciling multiple years - identifying years covered’ - Subject updated.
PAYE96240 ‘Reconciling multiple years - re reconciling years’ - Bullet updated under indent about where it is ‘Not possible for the system to automatically re reconcile the case’.
PAYE98005 ‘End of year: SA underpayments’ - ‘Note’ added under sub heading ‘Reducing SA underpayments’.
PAYE103017 ‘Work item 21 - DOD received - review record (Action Guide)’ - Under sub heading ‘R27 returned’, ‘Note’ at step 24 updated.
PAYE103095 ‘Work item 252 - PAYE Service/Frameworks - confidence check exception (Action Guide)’ - Bulleted PAYE ref link updated at step 18 and PAYE ref link at step 19 updated.
PAYE104032 ‘Manual merge: maintain individual details (Action Guide)’ - Under sub heading ‘Transfer employments’, text added to step 8.
PAYE130055 ‘IABD: foreign income’ - Under sub heading ‘Foreign dividend income’, ‘Note’ added under ‘PAYE / SA cases (linked to an SA record)’.
PAYE130066 ‘IABD: state pensions (Action Guide)’ - Step 13 under sub heading ‘Commenced in CY-1 or earlier’ updated.
PAYE130067 ‘IABD: amendments and updates to state pension’ - Under sub heading ‘Revision to CY first year state pension information’ new heading and corresponding text added for ‘Two different rates of state pension received within the same tax year’.