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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

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 May 2011 removed and entries for May 2012 added.
PAYE10045 ‘Coding allowances and reliefs: enterprise investment scheme’ - Text updated under sub heading ‘Rate of relief’. New sub heading and corresponding text added for ‘Initial action’.
PAYE11011 ‘How to apply tax code NT (Action Guide)’ - Title changed, previously ‘Cases where you should use code NT (Action Guide)’.
PAYE11105 ‘Code reductions’ - Sub heading ‘Code BR on WK1/MTH1 basis’ updated to ‘Code BR or D prefix on WK1/MTH1 basis at the primary employment’ and text updated to include the ‘D prefix code’.
PAYE11125 ‘Codes: how they are used and calculated: indicators’ - In the table, ‘Notes’ relating to the ‘No allowances’ indicator, updated.
PAYE12060 ‘Coding deductions and expenses: non-PAYE income’ - Under sub heading ‘New sources of non-PAYE income advised in writing’, heading ‘Individual outside of SA at the time of notification’, second bullet updated under ‘Where the amount notified is £2500 or more’.
PAYE13013 ‘Work item 182 - annual coding - code NT carried forward (Action Guide)’ - Action Guide updated.
PAYE47070 ‘Bona Vacantia and dissolved limited companies’ - ‘BVG’ references updated. Under sub heading ‘Overpayment disposal’ ‘Note’ added to first bullet.
PAYE52020 ‘Employer return forms: form P35’ - Text updated under sub heading ‘ECON’.
PAYE61166 ‘Work item 223 - P46 - in year cessation REPT made for same year (Action Guide)’ - At step 11, second bullet updated.
PAYE61210 ‘Work item 251 - P14 creates pension/first payment PAYE’ - ‘Note’ updated.
PAYE67026 ‘Joint claims to jobseekers allowance (Action Guide)’ - Under sub heading ‘Action on receipt of form P180(MAN) for P14U amendment’, steps 11 and 13 updated. Under sub heading ‘Action on receipt of form P180(MAN) for P45(1)U amendment or changes to dates of claim’, ‘Note’ added to step 15.
PAYE76071 ‘P46(DWP) (Action Guide)’ - Under sub heading ‘Customer NPS record with live employment(s)’, text added to ‘Note’ at step 2 and to step 6. Under sub heading ‘Customer NPS record without live employment(s)’, text added to step 12.
PAYE77043 ‘Form P46(IB): revised award (Action Guide)’ - Steps 3, 5, 6 and 7 updated.
PAYE79028 ‘Examining form R40 (Action Guide)’ - Under sub heading ‘R48A(IRO)’, ‘Note’ added. Under sub heading ‘Tax on interest not 20 per cent’, text added to ‘Note’.
PAYE79060 ‘Logging receipt of review forms’ - ‘Note 2’ updated.
PAYE80012 ‘Review of claims and deductions: hotel and meal expenses (Action Guide)’ - Steps 1, 2 and 10 updated.
PAYE80013 ‘Review of claims and deductions: other expenses (Action Guide)’ - Steps 1, 2 and 9 updated.
PAYE80014 ‘Review of claims and deductions: vehicle and mileage allowances (Action Guide)’ - Steps 1, 2 and 9 updated.
PAYE80026 ‘Review of claims and deductions: income from property (Action Guide)’ - Steps 1, 2 and 6 updated.
PAYE80032 ‘Review of claims and deductions: gift aid (Action Guide)’ - Steps 1, 2 and 8 updated.
PAYE80033 ‘Review of claims and deductions: loan (Action Guide)’ - Steps 1, 2 and 6 updated.
PAYE80034 ‘Review of claims and deductions: OCCP - where OCCP is coded out (Action Guide)’ - Steps 2, 3 and 7 updated.
PAYE80035 ‘Review of claims and deductions: PPR (Action Guide)’ - Steps 1, 2 and 7 updated.
PAYE80036 ‘Review of claims and deductions: PSUBS (Action Guide)’ - Steps 3 and 8 updated.
PAYE80037 ‘Review of claims and deductions: RAR (Action Guide)’ - Steps 1, 2 and 6 updated.
PAYE80038 ‘Review of claims and deductions: taxed savings (Action Guide)’ - Steps 1 and 2 updated.
PAYE81060 ‘Double taxation claims submitted by non resident individuals: country specific aspects’ - New sub headings and corresponding text added for ‘British Virgin Islands’ and ‘Cayman Islands’. Text added under sub heading for ‘Germany’.
PAYE91036 ‘Making a repayment (Action Guide)’ - Under sub heading ‘Other tax liabilities’, at step 9, RE3120 changed to RM2608.
PAYE92010 ‘How a P14 updates an individuals record’ - Under sub heading ‘Points to note on P14 created employments’, ‘Note’ and two following bullets added.
PAYE92066 ‘Under-deductions - action required in service teams (Action Guide)’ - Action Guide updated.
PAYE93001 ‘End of year reconciliation: introduction’ - Under sub heading ‘General information’, text added to the first bullet about JSA claims that have ceased in-year only.
PAYE93010 ‘Deciding if a case can be reconciled’ - Text added to first bullet about JSA cases where form P180(MAN) is received to change any details included within a reconciliation. Under sub heading ‘Manual triggers’, text added.
PAYE93030 ‘Work item 116 - P60 - P14 discrepancy (Action Guide)’ - Step 8 about where to refer the case updated.
PAYE93053 ‘Work item 102 - overpayment exceeds tolerance (Action Guide)’ - Text added above the table.
PAYE93054 ‘Work item 107 - underpayment exceeds tolerance (Action Guide)’ - Text above the table updated.
PAYE93064 ‘Work item 302 - unlinked P11D held (Action Guide)’ - Further text added above the table. Under sub heading ‘Action to take’, further bullet added at steps 4 and 5.
PAYE96017 ‘Work item 301 - incomplete record P14/P11D not received (Action Guide)’ - Text amended and added above the table. ‘BF’ for the work item changed from ‘4 weeks’ to ‘8 weeks’ and ‘CY-1’ changed to ‘the year’ throughout the Action Guide. Step 13 updated.
PAYE96019 ‘Work item 305 - earlier tax year not reconciled (Action Guide)’ - Text and ‘Note’ added above the table. ‘BF’ for the work item changed from ‘4 weeks’ to ‘8 weeks’ throughout the Action Guide.
PAYE96020 ‘Work item 309 - P800 cancelled (Action Guide)’ - Text amended and added above the table.
PAYE103002 ‘National insurance (NI) registration - NINO upgrade requests’ - Under sub headings ‘Single requests’ and ‘Multiple requests’, ‘PAYE105520’ added as to where to refer for further information about the ‘BF’.
PAYE103017 ‘Work item 21 - DOD received - review record (Action Guide)’ - Under sub heading ‘R27 returned’, text added to ‘Note’ at step 24 and to ‘Note a’ at step 26.
PAYE103055 ‘Maintain individual details: capacitor details’ - Text added about the address line details.
PAYE103065 ‘Maintain individual details: indicators’ - In the table, text updated in the ‘Description’ for the ‘No Allowances’ entry.
PAYE103095 ‘Work item 252 - PAYE Service/Frameworks - confidence check exception (Action Guide)’ - ‘Note’ added above step 1. New step 5 added, step 6 updated and remaining steps re-numbered accordingly.
PAYE104025 ‘Manual merge’ - Under sub heading ‘NINO to NINO’, ‘memo’ changed to read ‘referral e-form’ in first bullet.
PAYE104026 ‘Manual merge: referring cases (Action Guide)’ - Step 11 updated about referring the case in ‘NINO to NINO merges’.
PAYE130025 ‘IABD: allowances’ - ‘Note’ added under sub heading ‘Enterprise Investment Scheme’ about the rate at which EIS relief is due.