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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 13 May 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
   
PAYE001 (HMRC Intranet only) ‘Business Calendar’ - Updated. Entries for April 2011 removed and entries for April 2012 added.
PAYE11120 ‘Issuing and amending a tax code’ - Text updated under sub heading ‘Making amendments to a code for CY and CY+1’. Text added under sub heading ‘Last operated tax code’.
PAYE13050 ‘Work item 237 - manual work item - coding’ - Subject updated.
PAYE13051 ‘Work item 237 - review the manual work item (Action Guide)’ - New Action Guide.
PAYE13091 ‘Coding: general principles: estimated pay (Action Guide)’ - Step 3 under sub heading ‘Manually amended amounts’ updated.
PAYE20026 ‘Election for separate schemes (Action Guide)’ - Reference to PAYE30025 updated to read PAYE30055 at steps 5 and 15.
PAYE21141 ‘Maintain employer record: limited liability partnerships (Action Guide)’ - Step 4 updated under sub heading ‘LLP prepared to take on the payroll and responsibility for the year of succession’.
PAYE47001 Employer return - overpayments: introduction’ - Third sub heading and text updated, ‘Overpayments and dissolved limited companies (Bona Vacantia)’.
PAYE47020 ‘Completion of form P565 request stencil’ - Text updated under sub heading ‘When to use a form P565 Request Stencil’.
PAYE47025 ‘Disposing of an overpayment’ - Text updated under sub heading ‘Manual overpayments disposal - form P565’.
PAYE47045 ‘Form P565’ - Text updated under sub heading ‘When to use a form P565’.
PAYE47061 ‘Overpayment notification (Action Guide)’ - Steps 6, 20 and 24 updated.
PAYE47070 ‘Bona Vacantia and dissolved limited companies’ - Title and subject updated (previously called ‘Overpayments and limited companies’).
PAYE47106 ‘Provisional repayments (Action Guide)’ - Under sub heading ‘Employer does not want to wait’, step 6 updated and step 7 removed. Remaining steps re-numbered accordingly.
PAYE64011 ‘Edit employment details (Action Guide)’ - Under sub heading ‘Multiple live DWP benefits held on Employment Summary’, step 50 updated.
PAYE64016 ‘Delete employment (Action Guide)’ - Under sub heading ‘Employment created from P14’, ‘Note’ added at step 4 and second bullet at step 6 updated.
PAYE76071 ‘P46(DWP) (Action Guide)’ - Action Guide updated.
PAYE77001 ‘Incapacity benefit: introduction’ - New sub heading and corresponding text added for ‘Incapacity Benefit reassessment’.
PAYE77025 ‘Incapacity benefit: coding appeals’ - New sub heading and corresponding text added for ‘Incapacity benefit following reassessment’.
PAYE77035 ‘Incapacity benefit: form P45(IB)(O)’ - New sub heading and corresponding text added for ‘Reassessment cases’.
PAYE77036 ‘Incapacity benefit: form P45(IB)(O) (Action Guide)’ - ‘Note’ added above the table. Step 2 updated. New sub heading and corresponding steps 11 and 12 added for ‘Reassessment case’.
PAYE77065 Inquiries about incapacity benefit’ - References to ‘Leics and Northants (IBTO)’ changed to read ‘East Kilbride’.
PAYE77210 ‘Employment and support allowance: background’ - Subject updated.
PAYE77212 ‘Employment and support allowance: PB3 - IB to ESA reassessment (Action Guide)’ - Text above the table updated. Steps 7, 16, 20, 33 and 39 updated.
PAYE77220 ‘Employment and support allowance: DWP action’ - Final sentence added about where to refer for guidance regarding IB to ESA reassessment.
PAYE77230 ‘Rates of ESA: new claimants and IB to ESA reassessment’ - Text added under sub heading ‘IB to ESA reassessment claims’.
PAYE77240 ‘Employment and support allowance: computer action’ - Final sentence added about where to refer for guidance regarding IB to ESA reassessment.
PAYE77250 ‘Employment and support allowance: coding’ - New sub heading and corresponding text added for ‘Queries regarding ESA - Standard lines’. Title updated for sub heading ‘IB to ESA reassessment claims - coding’ and text added. Text updated under sub heading ‘Queries regarding the amount of ESA coded’.
PAYE80010 ‘Review of claims and deductions: expenses / P87’ - Text updated under sub heading ‘Initial checks’.
PAYE80012 ‘Review of claims and deductions: hotel and meal expenses (Action Guide)’ - Under sub heading ‘P87 received’, steps 7 and 8 updated.
PAYE80013 ‘Review of claims and deductions: other expenses (Action Guide)’ - Under sub heading ‘No reply cases’, step 4 updated. Under sub heading ‘P87 received’, step 7 updated.
PAYE81041 ‘Double taxation claims submitted by non resident individuals: coding (Action Guide)’ - Text above the table updated. New step 7 added and text updated between steps 12 and 13.
PAYE90012 ‘Work item 236 - issue request for voluntary payment (Action Guide)’ - At step 8, link updated to read PAYE105501.
PAYE90026 ‘Underpayments: repaying and reallocating voluntary direct payments (Action Guide)’ - Under sub heading ‘Repaying all or part of a Voluntary Direct Payment’, step 3 updated. Under sub heading ‘Reallocating all or part of a Voluntary Direct Payment outside NPS’, text above step 8 and step 9 updated.
PAYE91063 ‘Prepare and issue a manual repayment (Action Guide)’ - Further steps and text added under sub heading ‘Final actions’.
PAYE92045 ‘Posting P14 to individual record: NT coded P14s’ - Subject updated.
PAYE92046 ‘Posting P14 to individual record: NT coded P14s (Action Guide)’ - Text added above the table.
PAYE93001 ‘End of year reconciliation: introduction’ - Text updated under sub heading ‘Interaction with Self Assessment’.
PAYE93005 ‘CY-4 and CY-3 underpayments’ - Subject removed as guidance obsolete.
PAYE93006 ‘CY-4 and CY-3 underpayments (Action Guide)’ - Action Guide removed as guidance obsolete.
PAYE93010 ‘Deciding if a case can be reconciled’ - ‘Note’ added at the start. Third bullet about what the system will do when looking for forms P14 and deciding if the details for customer can be used within reconciliation updated. New sub heading and corresponding text added for ‘Re-reconciling’.
PAYE93058 ‘Work item 117 - potential SA case (Action Guide)’ - Action Guide and text above it updated.
PAYE94025 ‘Cessation repayments’ - Second and third bullets updated about when you can repay during the year of deduction. New sub heading and corresponding text added for ‘Cessation repayments: SA cases’.
PAYE94090 ‘In-year reconciliation: state pension deferral lump sum payments’ - Text added to and updated under sub heading ‘What DWP provide to HMRC’.
PAYE96017 ‘Work item 301 - incomplete record P14/P11D not received (Action Guide)’ - Under sub heading ‘Action to take where P14 outstanding’, ‘Note’ added at step 15 and step 16 updated.
PAYE96019 ‘Work item 305 - earlier tax year not reconciled (Action Guide)’ - Under sub heading ‘Employment / pay and tax details missing’, ‘Note’ added at step 5 and step 6 updated.
PAYE103025 ‘Maintain individual details: address’ - Text added about checking the appropriate NPS screens if you receive notification of a change of address.
PAYE103036 ‘Maintain individual details: RLS correspondence (Action Guide)’ - Under sub heading ‘New address found - including searches on other systems’, step 12 updated.
PAYE104026 ‘Manual merge: referring cases (Action Guide)’ - Text added at step 5. Final bullet updated at step 11 about issuing a memo to the relevant SBA area.
PAYE104032 ‘Manual merge: maintain individual details (Action Guide)’ - Under sub heading ‘Transfer employments’, text added to step 8.
PAYE106010 ‘Re-issue a letter or form’ - Under sub heading ‘Work item 215 - RLS updated - review automated outputs’, ‘Note’ added.
PAYE106012 ‘Work item 215 - RLS updated - review automated outputs (Action Guide)’ - Under sub heading ‘Review the list of suspended forms’, text above step 3 and step 4 updated.
PAYE120020 ‘Trace and match - employer’ - Removed reference to COP Function EI.
PAYE130025 ‘IABD: allowances’ - Under sub heading ‘Personal Pension Payments’, the reference number in the Relief Instructions Manual added where further information can be obtained.