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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 8 July 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.

Page Details of update
PAYE001 (HMRC Intranet only) ‘Business Calendar’ - Updated. Entries for June 2011 removed and entries for June 2012 added.
PAYE055 ‘Glossary of terms’ - In the entries for ‘Agent’ (Note1) and ‘Central Agent Authorisation Team’ ‘form 64-6A’ amended to read ‘SEES form 64-8 Stencil’.
PAYE280 (HMRC Intranet only) ‘Contacts’ - New referral route for PAYE guidance issues.
PAYE11010 ‘Coding: codes: how they are used and calculated: cases where you should use code NT’ - Updated information given under sub-heading ‘Double Taxation Agreements’.
PAYE13085 ‘Coding: general principles: estimated income’ - Subject updated.
PAYE13115 ‘Coding: general principles: more than one coded source’ - Text above the table updated and new entry (step 3) added to the table.
PAYE13144 ‘Coding: coding: general principles: S810 ICTA 2007 (formerly S128 FA 1995) cases’ - New sub-heading ‘PAYE source exempt under DTA’ added to ‘Coding’ section.
PAYE20130 ‘Set up employer record: OCPN scheme - occupational pension’ - Subject updated.
PAYE43031 ‘Employer returns: capture employer return - 2005 onwards: nil returns - 2005 onwards (Action Guide)’ - Step 17 updated where the original return was received before / after 19 May.
PAYE47020 ‘Employer return - overpayments: completion of form P565 request stencil’ - Text added to ‘Note’ under sub heading ‘When to use a form P565 Request Stencil’.
PAYE47021 ‘Employer return - overpayments: completion of form P565 request stencil (Action Guide)’ - Text added to ‘Note b’ at the start of the Action Guide. New bullet added at step 1 about where an overpayment is to be reallocated to the appropriate BV authority.
PAYE47061 ‘Employer return - overpayments: overpayment notification (Action Guide)’ - Text updated and further bullet added under sub heading ‘Checking for other outstanding debts’, step 20, heading ‘Limited Company dissolved on the Companies Register’.
PAYE47070 ‘Employer return - overpayments: Bona Vacantia and dissolved limited companies’ - Text added to ‘Note’ under sub heading ‘Overpayment disposal’.
PAYE61141 ‘Work item 35 - P45 part 3 code in use does not match EMPT record (Action Guide)’ - Under sub heading ‘Initial action’, ‘Note’ added at step 2.
PAYE61210 ‘Employment maintenance: create employment: work item 251 - P14 creates pension/first payment PAYE’ - To clarify that work item 251 is created when a form P14 or P14U is received in the circumstances described.
PAYE62031 ‘Employment maintenance: cease employment: capture cessation details (Action Guide)’ - Step 6 and associated ‘Note’ updated.
PAYE64025 ‘Employment maintenance: maintain employment: customer query and gaps in employment history’ - ‘Note’ updated concerning the Benefit Claims Summary screen. Plus, where gap in employment, to request P45 parts 1A, 2 and 3 where leaving details not held and where P43 required, instruction to create work item 239 deleted and replaced with instruction to write to individual.
PAYE70225 ‘Specific employments: barristers’ senior clerks and chambers staff’ - Subject updated.
PAYE70280 ‘PAYE operation: specific employments: returning officers’ - Under sub-heading ‘Repayment’, use of form R23 replaced with use of the SEES calculator.
PAYE76030 ‘Pensioners: DWP uprating service of state pensions’ - ‘Note’ added at the end of sub heading ‘New state pension payment rules’.
PAYE76085 ‘Pensioners: P161’ - First bullet and corresponding ‘Note’ updated.
PAYE76086 ‘Pensioners: coding of state pension / benefits in the first year’ - Text added above the ‘Note’ about where the actual amount of state pension / benefits are included in the CY tax code.
PAYE76089 ‘Pensioners: P161 (Action Guide)’ - Under sub heading ‘Signature check’, step 1 and corresponding ‘Note’ updated. Under sub heading ‘State pension age and live employment or occupational pension’, further bullet added at step 6. Under sub heading ‘State pension age but no live employment or occupational pension’, step 10 updated.
PAYE90026 ‘Underpayments: repaying and reallocating voluntary direct payments (Action Guide)’ - Opening ‘Note’ updated.
PAYE92010 ‘Reconcile individual: posting P14 to individual record: how a P14 updates an individuals record’ - Under sub-heading ‘Points to note on P14 created employments’ guidance added if an employment has been created from a P14 which holds a start date which is after the year of the P14.
PAYE92035 ‘Posting P14 to individual record: overview of responsibilities at the end of the tax year’ - Text updated under sub heading ‘Debt Management offices’.
PAYE92045 ‘NT coded P14s’ - Subject updated.
PAYE92050 ‘Posting P14 to individual record: PAYE Errors Unit (PEU)’ - Subject updated.
PAYE93001 ‘End of year reconciliation: introduction’ - Under sub heading ‘General information’, ‘Work item 302’ added to the list of bullets at the end.
PAYE93010 ‘Deciding if a case can be reconciled’ - Third bullet about forms P14 coded NT updated.
PAYE93036 ‘End of year reconciliation: tax calculation issues’ - Text updated under sub heading ‘Notional Tax Credit Relief’. New sub heading and corresponding text added for ‘NT coded P14’.
PAYE93055 ‘Work item 438 - mismatched NT code (Action Guide)’ - Text added above the table about cases where a P14 creates work item 438.
PAYE93062 ‘Work item 306 - incorrect tax code operated (Action Guide)’ - Text added above the table. Under sub heading ‘Initial action’, step 1 updated.
PAYE93092 ‘End of year reconciliation: arrears of pay or pension (Action Guide)’ - Under sub heading ‘Reconcile’, ‘Note’ added at step 9.
PAYE94021 ‘In-year reconciliation: special circumstances (Action Guide)’ - Under sub heading ‘Statutory Maternity Pay received’, steps 2 and 3 updated.
PAYE95011 ‘HMRC delay: ESC A19: employer error’ - Subject updated.
PAYE103010 ‘Maintain individual details: date of birth’ - In the first bullet NIPG reference updated to read ‘NIPG500065’ (previously read ‘NIPG500055’).
PAYE103017 ‘Work item 21 - DOD received - review record (Action Guide)’ - Under sub heading ‘R27 returned’, ‘Note’ at steps 24 and 31 updated.
PAYE103025 ‘Individual records: maintain individual details: address’ - Under sub-heading ‘Foreign address’ instruction added to enter the country in line 4 ensuring the entry matches that in the ‘Country’ field exactly, plus notes updated.
PAYE103045 ‘Maintain individual details: agent details: non CESA agents’ - In the opening paragraphs ‘form 64-6A’ amended to read ‘SEES form 64-8 Stencil’.
PAYE130080 ‘IABD: trusts, settlements and estates’ - Sentence relating to ‘Income entered in box 4.9 and 4.10 of the R40’ updated to read ‘Income entered in box 4.10 and 4.11 of the R40’.