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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
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PAYE Manual: recent changes

Below are details of the amendments that were published on 15 April 2011 (see the update index for all updates).

Only important changes for dissemination to staff are listed in the table below. The content of other pages within this Manual may have required a minor change because of an update to the originating subject(s) listed or to correct spelling mistakes or links, or to change page presentation. You are reminded that any page printed from this Manual is uncontrolled and may not be the latest version. It is recommended you always refer to guidance online.

Section Details of update
   
PAYE056 (HMRC Intranet only) ‘Index of Forms’ - ‘Starter Packs’ changed to read ‘New Employer Packs’ as appropriate.
PAYE11010 ‘Cases where you should use code NT’ - Bullet relating to ‘Clergymen and Ministers of religion’ updated to include where to go for further guidance. New bullet and ‘Note’ added for ‘Nuns / Monks’.
PAYE12025 ‘Automated coding of P11D benefits and expenses from ECS’ - Under sub heading ‘Auto coding inappropriate’ final sentence added about further guidance.
PAYE12045 ‘Expenses’ - New sub heading and corresponding text added for ‘Ministers of Religion’.
PAYE12071 ‘Work item 93 - unable to code u/p - insufficient income live SA (Action Guide)’ - First bullet in step 2 updated.
PAYE13025 ‘Manual code work item’ - In the table, entry for ‘Other’ updated to include where to refer to for Ministers of Religion.
PAYE13030 ‘Work item 244 - automatic coding update - manual code indicator set reason ‘age-related allowances’ (Action Guide)’ - Step 2 removed and incorporated into step 1 and remaining steps re-numbered accordingly.
PAYE13090 ‘Estimated pay’ - ‘Note’ added under sub heading ‘How to update estimated pay’. Text and table entries updated under sub heading ‘System calculated estimated pay’.
PAYE20086 ‘DOME scheme - domestic (simplified deduction scheme) (Action Guide)’ - ‘Employer starter pack’ changed to read ‘New employer pack’ as appropriate.
PAYE20091 ‘DCNI scheme (Action Guide)’ - ‘Employer starter pack’ changed to read ‘New employer pack’ as appropriate.
PAYE20096 ‘DPGEN scheme - direct payment (tax only) (Action Guide)’ - ‘Employer starter pack’ changed to read ‘New employer pack’ as appropriate.
PAYE20101 ‘DPNI scheme - direct payment (tax and NIC) (Action Guide)’ - ‘Employer starter pack’ changed to read ‘New employer pack’ as appropriate.
PAYE20106 ‘ELECT scheme - electoral payments (Action Guide)’ - ‘Employer starter pack’ changed to read ‘New employer pack’ as appropriate.
PAYE20116 ‘EXAM scheme - examination fees (Action Guide)’ - ‘Employer starter pack’ changed to read ‘New employer pack’ as appropriate.
PAYE20121 ‘NI scheme - national insurance only (Action Guide)’ - ‘Employer starter pack’ changed to read ‘New employer pack’ as appropriate.
PAYE20131 ‘OCPN scheme - occupational pension (Action Guide)’ - ‘Employer starter pack’ changed to read ‘New employer pack’ as appropriate.
PAYE20136 ‘P scheme - PAYE employees only (Action Guide)’ - ‘Employer starter pack’ changed to read ‘New employer pack’ as appropriate.
PAYE20141 ‘PSC scheme - employees and subcontractors (Action Guide)’ - ‘Employer starter pack’ changed to read ‘New employer pack’ as appropriate.
PAYE20146 ‘PSS scheme - profit sharing (Action Guide)’ - ‘Employer starter pack’ changed to read ‘New employer pack’ as appropriate.
PAYE20156 ‘TAS scheme - taxed award scheme (Action Guide)’ - ‘Employer starter pack’ changed to read ‘New employer pack’ as appropriate.
PAYE20161 ‘TRONC scheme - scheme set up for distribution of tips and gratuities (Action Guide)’ - ‘Employer starter pack’ changed to read ‘New employer pack’ as appropriate.
PAYE20166 ‘XP scheme - contractor only (no employees) (Action Guide)’ - ‘Employer starter pack’ changed to read ‘New employer pack’ as appropriate.
PAYE20170 ‘Setting up new employer records’ - ‘Employer starter pack’ changed to read ‘New employer pack’ as appropriate.
PAYE20171 ‘Setting up new employer records (Action Guide)’ - ‘Employer starter pack’ changed to read ‘New employer pack’ as appropriate.
PAYE21030 ‘Cessation of an employer record’ - Under sub heading ‘Cessation of an employer record’ and heading ‘Employer Annual Return’, first paragraph updated to include ‘return notification’.
PAYE21085 ‘Employer -related electronic files’ - New entry added to the second table for ‘Care and Support’ employers.
PAYE25025 ‘Employer mailings - responsibilities’ - Table headings updated.
PAYE25031 ‘Employer pack / letter issue (Action Guide)’ - ‘Starter pack’ changed to read ‘new employer pack’ at steps 5 and 6.
PAYE25045 ‘Employer orderline’ - Under sub heading ‘Employer Orderline - Responsibilities’, ‘starter packs’ changed to read ‘new employer pack’.
PAYE25050 ‘New employer pack / letter’ - Title and text updated to read ‘new employer pack(s)’ rather than ‘new employer starter pack(s)’.
PAYE27027 ‘Change scheme type - DOME to P (Action Guide)’ - ‘Starter pack’ changed to read ‘new employer pack’ at steps 3 and 8.
PAYE27028 ‘Change scheme type - DP to DCNI (Action Guide)’ - ‘Starter pack’ changed to read ‘new employer pack’ at step 2.
PAYE27029 ‘Change scheme type - NI to P (Action Guide)’ - ‘Starter pack’ changed to read ‘new employer pack’ at steps 2 and 3.
PAYE27030 ‘Change scheme type - P to DOME (Action Guide)’ - ‘Starter pack’ changed to read ‘new employer pack’ at steps 3 and 8.
PAYE27031 ‘Change scheme type - P to NI (Action Guide)’ - ‘Starter pack’ changed to read ‘new employer pack’ at step 12.
PAYE27032 ‘Change scheme type - P to PSC (Action Guide)’ - ‘Starter pack’ changed to read ‘new employer pack’ at step 5.
PAYE27033 ‘Change scheme type - P to XP (Action Guide)’ - ‘Starter pack’ changed to read ‘new employer pack’ at steps 6, 12, 20 and 21.
PAYE27036 ‘Change scheme type - XP to P (Action Guide)’ - ‘Starter pack’ changed to read ‘new employer pack’ at steps 6, 14 and 22.
PAYE27037 ‘Change scheme type - XP to PSC (Action Guide)’ - ‘Starter pack’ changed to read ‘new employer pack’ at steps 3 and 4.
PAYE61200 ‘Work item 76 - P14 cannot be linked to multiple employments’ - Third paragraph updated.
PAYE70230 ‘Clergy and ministers of religion’ - Under sub heading ‘Church of England’, heading ‘Ministers’, further bullet added about guidance for the self assessment criteria.
PAYE79100 ‘Review form suggests SA case required’ - Second ‘Note’ updated to remove reference to PAYE90026.
PAYE81040 ‘Double taxation and underpayments (Action Guide)’ - Step 4 updated.
PAYE90011 ‘Work item 236 - issue request for voluntary payment’ - Title and content updated. Corresponding Action Guide now at PAYE90012.
PAYE90012 ‘Work item 236 - issue request for voluntary payment (Action Guide)’ - Action Guide and title updated (was previously at PAYE90011).
PAYE90013 ‘Voluntary direct payment (Action Guide)’ - Title and text prior to the table updated.
PAYE90025 ‘PAYE underpayments’ - Final sentence referring to PAYE90026 removed.
PAYE90026 ‘Repaying and reallocating voluntary direct payments (Action Guide)’ - Title changed (previously ‘PAYE underpayments of £2,000 or more, or less than £2,000 but cannot be coded’). Action Guide re-written.
PAYE90031 ‘Revenue loss - remission of tax (Action Guide)’ - Action Guide updated.
PAYE91041 ‘Overpayments: nominees (Action Guide)’ - Under sub heading ‘Receipt of a nomination / assignment’ ’28 characters’ changed to read ’27 characters’ at step 5 and spaces removed from ‘NN-NN-NN’ so it reads ‘NNNNNN’.
PAYE91056 ‘Re-issue / re-instate repayment (Action Guide)’ - Further bullet added to step 4 about issuing a calculation.
PAYE91062 Prepare and issue a manual repayment’ - ’28 characters’ changed to read ’27 characters’.
PAYE92050 ‘PAYE Errors Unit (PEU)’ - Subject updated.
PAYE92060 ‘Revision of employer’s returns’ - Opening three paragraphs updated.
PAYE92066 ‘Under-deductions - action required in service teams (Action Guide)’ - Under sub heading ‘Review case and contact employer’ steps 1 and 2 updated. Step 7 under sub heading ‘Action to take on receipt of an employer letter’ updated.
PAYE93020 ‘End of year reconciliation: validation’ - Under sub heading ‘Further system checks’, reference to PAYE90026 removed.
PAYE93027 ‘Work item 98 - deceased - unable to clear record (Action Guide)’ - Final sub heading updated and new step 14 added.
PAYE93033 ‘SA start year screen’ - Under sub heading ‘Changing an SA start year’, reference to PAYE90026 changed to PAYE90011.
PAYE93035 ‘New SA case - changing an SA start year (Action Guide)’ - In text above the table, reference to PAYE90026 changed to PAYE90011.
PAYE93045 ‘Tax calculation - reasons for underpayment screen’ - Under sub heading ‘Reviewing underpayment reasons: approving tax calculations for issue’, bullet about where the underpayment is £2,000 or more updated.
PAYE93060 ‘Work item 104 - tax calculation - manual issue (Action Guide)’ - In the ‘Note’ above the table, reference to PAYE90026 changed to PAYE90011.
PAYE93063 ‘Work item 307 - voluntary payment held in year (Action Guide)’ - Steps 2 and 3 updated.
PAYE93064 ‘Work item 302 - unlinked P11D held (Action Guide)’ - Text above the table updated about when work item 302 is created. Step 5 updated.
PAYE93065 ‘Tax calculation results - cancelling a tax calculation’ - ‘Note’ under sub heading ‘Tax calculations done as part of a multiple year reconciliation’ updated.
PAYE96001 ‘Un-reconciled cases: introduction’ - Opening paragraph updated.
PAYE96010 ‘Cases that will be automatically reconciled for CY-1’ - ‘Annual scans’ changed to read ‘database scans’.
PAYE96015 ‘Cases that will be output for clerical clearance’ - Subject updated.
PAYE96016 ‘Cases that will be output for clerical clearance (Action Guide menu)’ - ‘Note’ added below the table about cases where work item 302 has been created in respect of an unlinked P11D.
PAYE96017 ‘Work item 301 - incomplete record P14/P11D not received (Action Guide)’ - Text above the table updated.
PAYE96020 ‘Work item 309 - P800 cancelled (Action Guide)’ - Text above the table updated. Steps 1 - 3 updated, new step 4 added and remaining steps re-numbered accordingly.
PAYE96270 ‘Reconciling multiple years - final year result’ - Under sub heading ‘Cases reconciled balanced within tolerances, no PUP’, reference to PAYE90026 changed to read PAYE90012 (work item 236).
PAYE96275 ‘Reconciling multiple years - final results’ - Under sub headings ‘Final result - underpaid above tolerances and underpayment in CY code’ and ‘Final result - underpaid above tolerances and no underpayment in CY code’ reference to PAYE90026 changed to read PAYE90012 (work item 236).
PAYE103017 ‘Work item 21 - DOD received - review record (Action Guide)’ - Under sub heading ‘R27 returned’, at step 24, ‘Note’ updated about creating work item 238.
PAYE103060 ‘Maintain individual details: marriage and civil partnership’ - Paragraph about migrated records updated.
PAYE104025 ‘Manual merge’ - Text updated under sub heading ‘NINO to NINO’.
PAYE104026 ‘Manual merge: referring cases (Action Guide)’ - Step 5 updated. New template, ‘AIS template’ added at step 11.
PAYE106013 ‘Re-issue PAYE service letter or form (Action Guide)’ - Under sub heading ‘Re-issue form’, under heading ‘Form P800(T)’, ‘Note’ added at step 9.
PAYE130040 ‘IABD: employment benefits’ - Text updated under sub heading ‘Section 336’.
PAYE130050 ‘IABD: expenses’ - New opening sentence added under sub heading ‘Earlier Year’s Adjustment (EYA)’ about when an EYA should be calculated.