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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

Below are details of the amendments that were published on 4 April 2011 (see the update index for all updates).

Section Details of update
   
PAYE001 (HMRC Intranet only) ‘Business Calendar’ - Updated. Entries for March 2011 removed and entries for March 2012 added.
PAYE002 (HMRC Intranet only) ‘COP System Help: Main contents’ - Entry at ‘PAYE020’ for ‘Function EI’ removed as COP Function EI has been decommissioned.
PAYE020 - PAYE030 (HMRC Intranet only) ‘Function EI’ - Section removed as COP Function EI has been decommissioned.
PAYE056 (HMRC Intranet only) ‘Index of Forms’

New entries added for ‘ASPP1’, ‘ASPP2’ ‘ASPP3’, ‘E19’, ‘OSPP1’, ‘OSPP2’, ‘SC7’, ‘SC8’, ‘SC9’, ‘SC10’.

Updated entries for ‘E14’ ‘E15’, ‘E16’, ‘SAP1’, ‘SC4’, ‘SC5’.

Entries removed for ‘E14 Supplement’, ‘E15 Supplement’, ‘SMP3’, ‘SPP1’, ‘SPP2’, ‘SSP1(L)’, ‘SSP33’.

P12(2011) added and P12(2006) and P12(2008) removed.

Link to P400 added.    
  PAYE057 (HMRC Intranet only) ‘Functions Index’ - Reference to COP Function EI removed as it has been decommissioned.
  PAYE058 (HMRC Intranet only) ‘Index of work items’ - Entries for work items 140, 148, 314 and 426 updated. New entries added for work items 430 and 438.
  PAYE10025 ‘Coding allowances and reliefs: gift aid’ - Final paragraph updated.
  PAYE10040 ‘Double taxation relief’ - Example updated.
  PAYE10045 ‘Coding allowances and reliefs: enterprise investment scheme’ - Final bullet updated under sub heading ‘How to calculate coding allowance for Enterprise Investment Relief’.
  PAYE10075 ‘Coding allowances and reliefs: venture capital trust’ - Text updated under sub heading ‘How to calculate coding allowance for VCT’.
  PAYE11015 ‘Codes for special cases’ - New sub heading and corresponding text added for ‘Code 0T’. Text updated under sub headings ‘Code BR’, ‘Code D0’ and ‘Emergency Code’.
  PAYE11025 ‘P2 notes for codes with no allowances or deductions’ - Entries in the table updated to include the additional rate.
  PAYE11030 ‘P2 notice of coding’ - Text updated under sub heading ‘P2 Notes for codes with no allowances or deductions’.
  PAYE11050 ‘Rules for working out codes’ - ‘Note’ added under sub heading ‘Long tax codes’.
  PAYE11076 ‘Suffix codes: permanent alternative suffix’ - Subject updated.
  PAYE11085 ‘Types of code’ - Subject updated.
  PAYE11110 ‘Allowances and reliefs - how to calculate’ - Entries in the table updated to include the additional rate as appropriate.
  PAYE11115 ‘Deductions - how to calculate’ - Entries in table updated to include ‘additional rate’ as appropriate.
  PAYE11120 ‘Issuing and amending a tax code’ - New sub heading and corresponding text added for ‘Amending override code NT’.
  PAYE12005 ‘P11D benefit and expenses work items’ - In the table, entry for work item 148 updated.
  PAYE12012 ‘Work item 148 - BEN/EXP - primary source code is a D prefix code (Action Guide)’ - Title and Action Guide updated.
  PAYE12085 ‘Work item 314 - automatic tax code calculation not issued’ - Title updated to include ‘not issued’.
  PAYE12086 ‘Work item 314 - automatic tax code calculation not issued (Action Guide)’ - Title updated to include ‘not issued’.
  PAYE13021 ‘Work item 400 - daily coding - secondary code is 0T/D0/BR/K - ESA primary (Action Guide)’ - Opening paragraph updated.
  PAYE13025 ‘Coding: general principles: manual code work item’ - Under sub heading ‘Issuing a tax code when the manual code indicator is set’, heading and corresponding text for ‘CY+1 P6 issue’ updated.
  PAYE13080 ‘Coding rules’ - Under sub heading ‘Last operated tax code’ and heading ‘’Not operated’ status tax codes’, tax code in the example updated.
  PAYE13100 ‘Higher rate individuals’ - Text updated under sub headings ‘Items for which an adjustment is required in the code’ and ‘More than one coded source: allocating rates’.
  PAYE13135 ‘Removal of PAYE service cases from SA - SA refinement automatic coding’ - In the third table, entry for work item 140 updated.
  PAYE13138 ‘Work item 140 - primary source code is BR/0T/NT/or D prefix - SA refinement (Action Guide)’ - Title, opening paragraph and step 2 updated.
  PAYE13155 ‘Work item 426 - SA auto coding - primary source code is BR / 0T / NT / D prefix (Action Guide)’ - Title, opening paragraph and step 2 updated.
  PAYE20001 ‘Set up employer record: introduction’ - New sub heading and text added for ‘PAYE Employer Office’. Text updated under sub headings ‘The employer record’ and ‘Wider access’.
  PAYE20015 ‘Set up employer record: agents and employers’ - Text updated under sub heading ‘Types of agents’, heading ‘Agent’.
  PAYE20020 ‘Set up employer record: checks prior to setting up’ - Subject updated.
  PAYE20021 ‘Set up employer record: checks prior to setting up (Action Guide)’ - Step 1 updated.
  PAYE20085 ‘Set up employer record: DOME scheme - domestic (simplified deduction scheme)’ - Subject updated.
  PAYE20086 ‘Set up employer record: DOME scheme - domestic (simplified deduction scheme) (Action Guide)’ - Sub heading and steps relating to ‘Review of work list’ removed and remaining steps re-numbered accordingly.
  PAYE20091 ‘Set up employer record: DCNI scheme (Action Guide)’ - Sub heading and steps relating to ‘Review of work list’ removed and remaining steps re-numbered accordingly.
  PAYE20096 ‘Set up employer record: DPGEN scheme - direct payment (tax only) (Action Guide)’ - Sub heading and steps relating to ‘Review of work list’ removed and remaining steps re-numbered accordingly.
  PAYE20101 ‘Set up employer record: DPNI scheme - direct payment (tax and NIC) (Action Guide)’ - Sub heading and steps relating to ‘Review of work list’ removed and remaining steps re-numbered accordingly.
  PAYE20106 ‘Set up employer record: ELECT scheme - electoral payments (Action Guide)’ - Sub heading and steps relating to ‘Review of work list’ removed and remaining steps re-numbered accordingly.
  PAYE20111 ‘Set up employer record: EPA scheme - company in liquidation and earnings paid (Action Guide)’ - Sub heading and steps relating to ‘Review of work list’ removed and remaining steps re-numbered accordingly.
  PAYE20116 ‘Set up employer record: EXAM scheme - examination fees (Action Guide)’ - Sub heading and steps relating to ‘Review of work list’ removed and remaining steps re-numbered accordingly.
  PAYE20121 ‘Set up employer record: NI scheme - national insurance only (Action Guide)’ - Sub heading and steps relating to ‘Review of work list’ removed and remaining steps re-numbered accordingly.
  PAYE20131 ‘Set up employer record: OCPN scheme - occupational pension (Action Guide)’ - Sub heading and steps relating to ‘Review of work list’ removed and remaining steps re-numbered accordingly.
  PAYE20136 ‘Set up employer record: P scheme - PAYE employees only (Action Guide)’ - Sub heading and steps relating to ‘Review of work list’ removed and remaining steps re-numbered accordingly. Step 2 updated.
  PAYE20141 ‘Set up employer record: PSC scheme - employees and subcontractors (Action Guide)’ - Sub heading and steps relating to ‘Review of work list’ removed and remaining steps re-numbered accordingly.
  PAYE20146 ‘Set up employer record: PSS scheme - profit sharing (Action Guide)’ - Sub heading and steps relating to ‘Review of work list’ removed and remaining steps re-numbered accordingly.
  PAYE20151 ‘Set up employer record: SICK Pay Scheme (Action Guide)’ - Sub heading and steps relating to ‘Review of work list’ removed and remaining steps re-numbered accordingly.
  PAYE20156 ‘Set up employer record: TAS scheme - taxed award scheme (Action Guide)’ - Sub heading and steps relating to ‘Review of work list’ removed and remaining steps re-numbered accordingly.
  PAYE20161 ‘Set up employer record: TRONC scheme - scheme set up for distribution of tips and gratuities (Action Guide)’ - Sub heading and steps relating to ‘Review of work list’ removed and remaining steps re-numbered accordingly.
  PAYE20166 ‘Set up employer record: XP scheme - contractor only (no employees) (Action Guide)’ - Sub heading and steps relating to ‘Review of work list’ removed and remaining steps re-numbered accordingly. Step 11 updated.
  PAYE20170 ‘Set up employer record: setting up new employer records’ - Sub heading title and text updated for ‘EBS notes and WAMs’. New sub heading and corresponding text added for ‘Tracing employer records’.
  PAYE20171 ‘Set up employer record: setting up new employer records (Action Guide)’ - Action Guide updated.
  PAYE21001 ‘Maintain employer record: introduction’ - Section on ‘Employer details’ updated and section on ‘Wider access updates’ removed.
  PAYE21016 ‘Maintain employer record: cancellation of an employer record (Action Guide)’ - Step 14 updated.
  PAYE21020 ‘Maintain employer record: cancelled one year only (COYO)’ - Note added to section ‘COYO in error’.
  PAYE21025 ‘Maintain employer record: cessation and dormancy’ - Subject rewritten.
  PAYE21030 ‘Maintain employer record: cessation of an employer record’ - Note 2 added under section ‘Employer record ceased in error’.
  PAYE21031 ‘Maintain employer record: cessation of an employer record (Action Guide)’ - Steps 14, 20, 21 and 26 updated.
  PAYE21055 ‘Maintain employer record: dormant employer records’ - Subject rewritten.
  PAYE21056 ‘Maintain employer record: dormant employer records (Action Guide)’ - Action Guide removed.
  PAYE21060 ‘Maintain employer record: EBS - COP mismatched not reported (Action Guide)’ - Action Guide removed.
  PAYE21090 ‘Maintain employer record: employer segmentation’ - Sections on ‘Movement of an employer record’ and ‘Handling employer queries’ updated.
  PAYE21091 ‘Maintain employer record: employer segmentation (Action Guide)’ - Cross reference in paragraph above step 2 corrected.
  PAYE21135 ‘Maintain employer record: limited company & director details’ - Section ‘Director details’ updated.
  PAYE21158 ‘Maintain employer record: magnetic media’ - New subject.
  PAYE21160 ‘Maintain employer record: maintain employer address’ - Section containing information on EMO removed.
  PAYE21161 ‘Maintain employer record: maintain employer address (Action Guide)’ - Step 1 concerning EMO removed and remaining steps renumbered.
  PAYE21170 ‘Maintain employer record: maintain employer name’ - Note 3 under section on ‘Change in ownership’ updated.
  PAYE21175 ‘Maintain employer record: maintain payroll and correspondence details’ - Section on EMO removed.
  PAYE21176 ‘Maintain employer record: maintain payroll and correspondence details (Action Guide)’ - Step 1 concerning EMO removed and remaining steps renumbered.
  PAYE21180 ‘Maintain employer record: maintain trade name’ - Reference to EMO removed.
  PAYE21181 ‘Maintain employer record: maintain trade name (Action Guide)’ - Steps 1 - 7 concerning EMO removed and remaining steps renumbered.
  PAYE21186 ‘Maintain employer record: memo from banking operations - new or cancelled sub account (Action Guide)’ - Step 13 updated.
  PAYE21190 ‘Maintain employer record: notification of a deceased employer’ - Reference to EMO replaced with new ‘Employer deceased’ work list.
  PAYE21195 ‘Maintain employer record: reconstitution’ - Subject deleted.
  PAYE21205 ‘Maintain employer record: re-opening an employer record’ - From 6 April 2011 an employer record can only be reopened in the year the record was originally cancelled or in the following year.
  PAYE21215 ‘Maintain employer record: re-starting an employer record’ - From 6 April 2011 an employer record can only be restarted in the year it was originally ceased or in the following year.
  PAYE21220 ‘Maintain employer record: RLS correspondence’ - Reference to EMO replaced with new work lists.
  PAYE21225 ‘Maintain employer record: SAP / SPP / OSPP / ASPP’ - Information on Ordinary Statutory Paternity Pay and Additional Statutory Paternity Pay added.
  PAYE21235 ‘Maintain employer record: system mismatches’ - Reference to COP removed.
  PAYE22000 - PAYE22030 ‘Employer records: trace employer record’ - Section removed.
  PAYE23030 ‘Employer types: local religious centres (LRCS)’ - Subject updated and ‘LRC guide to PAYE 2011-12’ added to replace old 2010-11 version.
  PAYE24000 - PAYE24060 ‘Employer records: employer EMO printouts’ - Section removed as there will no longer be any EMO printouts.
  PAYE25010 ‘Employer mailings: annual code issue’ - Text updated under sub heading ‘Electronic data interchange (EDI) or internet’.
  PAYE25020 ‘Employer mailings: budget employer pack / letter’ -Subject updated.
  PAYE25030 ‘Employer mailings: employer pack / letter issue’ - Text updated under sub headings ‘DOME schemes’ and ‘Address labels’.
  PAYE25031 ‘Employer mailings: employer pack / letter issue (Action Guide)’ - Step 7 updated under sub heading ‘Address labels not received’ and step 9 updated under sub heading ‘Other cases’.
  PAYE25045 ‘Employer mailings: employer orderline’ - Text updated under sub headings ‘Employer Orderline - History’, ‘Employer Orderline - Availability’, ‘Employer Orderline - Responsibilities’ and ‘Employer Orderline - Forms available’.
  PAYE26000 - PAYE26015 ‘Employer records: magnetic media’ - Section removed.
  PAYE27010 ‘Maintain DOME schemes’ - Text added under sub heading ‘Completion of a pro-forma P37’.
  PAYE27013 ‘Maintain schemes: DOME - P12 deduction card received in year (Action Guide)’ - Steps 2, 4, 13, 14 and 21 updated.
  PAYE27025 ‘Maintain scheme type’ - Subject updated.
  PAYE27028 ‘Change scheme type - DP to DCNI (Action Guide)’ - Action Guide updated.
  PAYE29000 - PAYE29031 ‘Employer records: monthly control lists’ - Section removed as there will no longer be any monthly control lists.
  PAYE30001 ‘Movement of an employer record: introduction’ - Subject updated.
  PAYE30010 ‘Movement of an employer record: mergers’ - Subject updated.
  PAYE30011 ‘Movement of an employer record: mergers (Action Guide) - Action Guide updated.
  PAYE30015 ‘Movement of an employer record: movement of an employer record: general’ - Subject removed.
  PAYE30017 ‘Movement of an employer record: movement of employer record no longer necessary (Action Guide)’ - Action Guide removed.
  PAYE30018 ‘Movement of an employer record: movement of employer record rejected (Action Guide)’ - Action Guide removed.
  PAYE30019 ‘Movement of an employer record: moving records - action in old office (Action Guide)’ - Action Guide removed.
  PAYE30020 ‘Movement of an employer record: scheme transfer in (Action Guide)’ - Action Guide removed.
  PAYE30025 ‘Movement of an employer record: part scheme transfers / transfers in error’ - Subject moved to PAYE30055.
  PAYE30026 ‘Movement of an employer record: part scheme transfers / transfers in error (Action Guide)’ - Action Guide removed.
  PAYE30035 ‘Movement of an employer record: reverse mergers’ - Subject updated.
  PAYE30036 ‘Movement of an employer record: reverse mergers (Action Guide)’ - Action Guide updated.
  PAYE30040 ‘Movement of an employer record: reverse successions’ - Subject moved to PAYE30050.
  PAYE30041 ‘Movement of an employer record: reverse successions (Action Guide)’ - Action Guide moved to PAYE30051.
  PAYE30045 ‘Movement of an employer record: successions’ - Subject updated.
  PAYE30046 ‘Movement of an employer record: successions (Action Guide)’ - Action Guide updated.
  PAYE30050 ‘Movement of an employer record: reverse successions’ - Subject previously at PAYE30040 - moved and updated.
  PAYE30051 ‘Movement of an employer record: reverse successions (Action Guide)’ - Action Guide previously at PAYE30041 - moved and updated.
  PAYE30055 ‘Movement of an employer record: part scheme transfers / part scheme transfers made in error’ - Subject previously at PAYE30025 - moved and updated.
  PAYE31001 ‘Employer record work lists: introduction’ - Subject updated.
  PAYE31020 ‘Employer record work lists: new employer’ - Subject updated.
  PAYE31021 ‘Employer record work lists: new employer (Action Guide)’ - Action Guide removed.
  PAYE31026 ‘Employer record work lists: PIN name and address return (Action Guide)’ - Under sub heading ‘DLO or RLS address held’, steps 4 and 6 updated.
  PAYE31041 ‘Employer record work lists: scheme type review (Action Guide)’ - Steps 3, 9, 13, 19, 20, and 23 updated.
  PAYE31050 ‘Employer record work lists: All addresses RLS’ - New subject.
  PAYE31051 ‘Employer record work lists: All addresses RLS (Action Guide)’ - New Action Guide.
  PAYE31055 ‘Employer record work lists: Domestic ceased’ - New subject.
  PAYE31056 ‘Employer record work lists: Domestic ceased (Action Guide)’ - New Action Guide.
  PAYE31060 ‘Employer record work lists: Overpayment disposal’ - New subject.
  PAYE31061 ‘Employer record work lists: Overpayment disposal (Action Guide)’ - New Action Guide.
  PAYE31065 ‘Employer record work lists: WWTD’ - New subject.
  PAYE31066 ‘Employer record work lists: WWTD (Action Guide)’ - New Action Guide.
  PAYE31070 ‘Employer record work lists: Employer deceased’ - New subject.
  PAYE31071 ‘Employer record work lists: Employer deceased (Action Guide)’ - New Action Guide.
  PAYE31075 ‘Employer record work lists: Employer business address RLS’ - New subject.
  PAYE31076 ‘Employer record work lists: Employer business address RLS (Action Guide)’ - New Action Guide.
  PAYE41041 ‘Recording receipt of employer return (Action Guide)’ - Steps 4 and 13 updated.
  PAYE42012 ‘Capture employer return - up to 2004: capturing return - up to 2004 (Action Guide)’ - Steps 5 and 13 updated.
  PAYE42013 ‘Capture employer return - up to 2004: capture CIS36 / SC35 returns for CY-7 and earlier - up to 2004 (Action Guide)’ - Steps 3 and 12 updated.
  PAYE42016 ‘Capture employer return - up to 2004: capture P35 series returns for CY-7 and earlier - up to 2004 (Action Guide)’ - Steps 4 and 13 updated.
  PAYE43012 ‘Capturing return - 2005 onwards (Action Guide)’ - Steps 5 and 13 updated.
  PAYE46105 ‘Tax table check’ - Subject updated.
  PAYE60001 ‘In-year forms and data capture: introduction’ - Text updated under sub heading ‘Other forms’ and under first heading ‘If a form other than an in-year form is received…….’.
  PAYE61030 ‘Form P46 statement types’ - In the third table, ‘Initial tax code’ for ‘No Statement signed’ changed from ‘Code BR’ to ‘Code 0T’. Text added below the tables about when an unsigned P46 is received.
  PAYE61166 ‘Work item 223 - P46 - in year cessation REPT made for same year (Action Guide)’ - ‘Note’ at step 6 updated.
  PAYE61171 ‘Work item 242 - P46 - code in use is not as expected (Action Guide)’ - Step 8 updated.
  PAYE61200 ‘Work item 76 - P14 cannot be linked to multiple employments’ - Subject updated.
  PAYE61201 ‘Work item 76 - P14 cannot be linked to multiple employments (Action Guide)’ - Action Guide updated.
  PAYE61205 ‘Review code’ - ‘Note’ added under sub heading ‘Before issuing a revised code’.
  PAYE61210 ‘Work item 251 - P14 creates pension/first payment PAYE’ - ‘Note’ added about when this work item will not be created.
  PAYE61219 ‘Work item 312 - post departure EXPAT P14 - live SA record (Action Guide)’ - Step 2 updated under heading ‘Only one employment and emp ref matches the emp ref on the work item’.
  PAYE61220 ‘Work item 313 - post departure EXPAT P14 - no live SA record (Action Guide)’ - Step 2 updated under heading ‘Only one employment and emp ref matched the emp ref on the work item’.
  PAYE61225 ‘Work item 430 - P14 can be matched to a single employment with a P14 already linked’ - New subject.
  PAYE61226 ‘Work item 430 - P14 can be matched to a single employment with a P14 already linked (Action Guide)’ - New Action Guide.
  PAYE62056 ‘Work item 42 - P45 part 1 - tax table discrepancy (Action Guide)’ - Under sub heading ‘P45 part 1 for a period of employment’, steps 4, 5 and 6 updated.
  PAYE64011 ‘Edit employment details (Action Guide)’ - Under sub heading ‘Tax table discrepancy’, steps 44 and 45 updated.
  PAYE70215 ‘Armed forces: service pensions’ - Final paragraph updated under sub heading ‘Coding procedure’.
  PAYE71026 Aspects of PAYE operation - employee: company employer: directors’ details (Action Guide)’ - Under sub heading ‘Director details received’, step 7 updated.
  PAYE71035 ‘Employee: tax tables’ - Text updated about when not to use the tax tables.
  PAYE74015 ‘Lump sum termination payments: how employers operate PAYE on termination payments’ - Subject updated.
  PAYE76030 ‘DWP uprating service of state pensions’ - New sub heading and corresponding text added for ‘Annual Coding’.
  PAYE76156 ‘Small occupational pensions’ - Second paragraph updated about if no surplus allowances are due.
  PAYE77001 ‘Incapacity benefit: introduction’ - Final two paragraphs updated.
  PAYE77015 ‘Incapacity benefit: automatic uprating and recording for CY+1’ - New paragraph added at the end about if annual coding has not yet taken place but ‘NIB / IB’ uprating is recorded in Contact History.
  PAYE77042 ‘Form P46(IB): receipt of (Action Guide)’ - Under sub heading ‘If the latest source commenced prior to incapacity benefit’, step 5 updated.
  PAYE90015 ‘Underpayments: over repayment of tax / supplement’ - Subject updated.
  PAYE91041 ‘Overpayments: nominees (Action Guide)’ - Under sub heading ‘Receipt of a nomination / assignment’, text added at step 5 under heading ‘If the repayment is going to a nominee who is a person’.
  PAYE91076 ‘Work item 234 - no repayment indicator (Action Guide)’ - New step 2 added and remaining steps re-numbered accordingly.
  PAYE92010 ‘How a P14 updates an individuals record’ - Subject updated.
  PAYE92045 ‘NT coded P14s’ - New subject.
  PAYE92046 ‘NT coded P14s (Action Guide)’ - New Action Guide.
  PAYE93010 ‘Deciding if a case can be reconciled’ - Further text added at the start of the subject.
  PAYE93036 ‘Tax calculation issues’ - Sub heading for ‘Notional Tax Credit Relief’ and corresponding text updated.
  PAYE93053 ‘Work item 102 - overpayment exceeds tolerance (Action Guide)’ - Under sub heading ‘Action to take’, step 5 updated.
  PAYE93055 ‘Work item 438 - mismatched NT code (Action Guide)’ - New Action Guide.
  PAYE93063 ‘Work item 307 - voluntary payment held in year (Action Guide)’ - Under sub heading ‘Action to take’, step 3 updated.
  PAYE93066 ‘Non UK residents-S810 ICTA 2007 (formerly S128 FA 1995) cases’ - Bullets relating to relevant indicators not being present updated.
  PAYE93075 ‘Tolerances’ - Opening paragraph updated. Text updated under sub headings ‘Underpayments due to PAYE rounding and informal tax calculations’ and ‘Applying tolerances where several years are cleared together’.
  PAYE94021 ‘In-year reconciliation: special circumstances (Action Guide)’ - Under sub heading ‘Individual is in prison’, step 23 updated.
  PAYE94035 ‘Cessation repayment calculation: underpaid or balanced’ - Subject updated.
  PAYE94046 ‘In-year reconciliation: trivial commutation repayment calculation (Action Guide)’ - Under sub heading ‘In-year reconciliation’, text added to steps 7 and 8.
  PAYE103016 ‘Work item 21 - DOD received - review record’ - Subject updated.
  PAYE103017 ‘Work item 21 - DOD received - review record (Action Guide)’ - Under sub heading ‘Action on 12 week B/F’, steps 15 and 16 reversed. Under sub heading ‘Further action’ the steps to follow at steps 39 and 40 have been updated.
  PAYE106013 ‘Re-issue PAYE service letter or form (Action Guide)’ - Steps 8 and 11 updated.
  PAYE130055 ‘IABD: foreign income’ - Under sub heading ‘Foreign dividend income’, heading and text for ‘Higher rate individuals’ updated to include the Additional rate.