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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 5 August 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 July 2011 removed and entries for July 2012 added.
PAYE056 (HMRC Intranet only) ‘Index of forms’ - Entry for ‘R48A(IRO)’ changed to read ‘R48A(NCO)’.
PAYE7001 ‘Decision makers and reviewers: introduction’ - Second bullet updated.
PAYE7006 ‘Decision makers and reviewers: decision maker (Action Guide)’ - Under sub heading ‘You need more information’, text added to step 6. Under sub heading ‘Grounds for appeal are clearly unacceptable’, text added to last bullet at step 7.
PAYE11070 ‘Codes: how they are used and calculated: suffix codes: form P9X’ - Subject updated.
PAYE13106 ‘Coding: general principles: married couples: date of marriage prior to 5 December 2005: deceased cases (Action Guide)’ - Under sub heading ‘Action to take on surviving spouse’s record’, ‘Note a’ at step 9 updated and ‘Note’ added to step 10.
PAYE13151 ‘Work item 421 - SA auto coding - married couple’s allowance discrepancy (Action Guide)’ - Under sub heading ‘Update the record’, step 2 updated and new step 3 added and remaining steps re-numbered accordingly. Step 4 (previously step 3) also updated.
PAYE27030 ‘Maintain schemes: change scheme type - P to DOME (Action Guide)’ - ‘Note’ above the table updated.
PAYE40026 ‘Employer return - quality checks: form P35(EP) - 2005 onwards (Action Guide)’ - Action Guide updated.
PAYE41001 ‘Record receipt of employer return: introduction’ - New sub heading and corresponding text added for ‘P35 with CIS Deductions Suffered only’.
PAYE47080 ‘Employer return - overpayments: overpayments and repayment supplement’ - Text updated under sub heading ‘CIS deductions suffered’.
PAYE70025 ‘Tax tables’ - First bullet updated to say that employers can access tax tables from the ‘Basic PAYE Tools’ (previously said from the ‘Employer CD ROM’).
PAYE76089 ‘Pensioners: P161 (Action Guide)’ - Under sub heading ‘State pension age and live employment or occupational pension’, step 2 updated.
PAYE79028 ‘Examining form R40 (Action Guide)’ - Sub heading ‘R48A(IRO)’ and corresponding link changed to read ‘R48A(NCO)’ and link to attachment changed accordingly.
PAYE79029 ‘Examining form 575(T)/575HUS/575T including transfers from CESA work list W054 (Action Guide)’ - Under sub heading ‘Examining form 575(T)’, new step 7 added and remaining steps re-numbered accordingly.
PAYE80036 ‘Review of claims and deductions: PSUBS (Action Guide)’ - Text added to step 1 about checking EBS for notes relevant to the PSUB claim.
PAYE91011 ‘Overpayments: cancelling a repayment (Action Guide)’ - Step 2 - That from 25 July 2011, form FAO 2601 from FAO (Payments) will no longer be used. The paper process is being replaced with the introduction of secure CAFs that will store all the information held on these forms and removes the need to use FAO 1913 and FAO 2601. You should check your CAF on a daily basis for the authority to re-issue a fresh payable order.
PAYE91041 ‘Overpayments: nominees (Action Guide)’ - Under sub heading ‘Receipt of a nomination / assignment’, step 5, heading ‘If the repayment is going to a Bank or Building Society account’, final bullet updated.
PAYE92010 ‘How a P14 updates an individuals record’ - Under sub heading ‘Points to note on P14 created employments’, first bullet after ‘Note’ updated to read ‘Select End Date Source ‘User’’ (previously read ‘Select Cessation Source ‘User’’).
PAYE93060 ‘Work item 104 - tax calculation - manual issue (Action Guide)’ - Text added above the table about what the Tax calculation screen will show for the approved calculation.
PAYE93083 ‘End of year reconciliation: redundancy repayment calculation (Action Guide)’ - New Action Guide.
PAYE94055 ‘In-year reconciliation: redundancy repayment calculation (Action Guide’ - New Action Guide.
PAYE94061 ‘In-year reconciliation: unemployment repayments (Action Guide)’ - Under sub heading ‘Change of tax code during unemployment’, text added to ‘Note’ at step 7 about ordering manual forms P45.
PAYE98021 ‘End of year: underpayment spreading (Action Guide)’ - ‘Note’ added above the table about reviewing and updating estimated pay in IABD for CY+1.
PAYE103017 ‘Work item 21 - DOD received - review record (Action Guide)’ - under sub heading ‘R27 returned’, step 24 updated and text added to steps 27 and 29.
PAYE103025 ‘Maintain individual details: address’ - Under sub heading ‘Foreign address’, text added to bullet about if the overseas address is only 2 lines long and you cannot split it over 3 lines.
PAYE104026 ‘Maintain individual details: manual merge: referring cases (Action Guide)’ - At step 11, for ‘NINO to NINO merges’, first bullet updated.
PAYE104043 ‘Work item 78 - new NINO record created - possible duplicate with TRN (Action Guide)’ - Text added above the table.
PAYE104044 ‘Work item 247 - automatic merge failure - identity details not identical (Action Guide)’ - Text added above the table.
PAYE130060 ‘IABD: investment income’ - Under sub heading ‘Bank / Building Society Interest, UK Dividends, Stock Dividends and Purchased Life Annuities’ , heading ‘Gross / tax deducted does not agree’, ‘Note’ added about if the tax shown is more than 20 per cent of the gross figure.
PAYE130066 ‘IABD: state pensions (Action Guide)’ - Action Guide updated and new steps / sub heading added.