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HMRC internal manual

PAYE Manual

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PAYE Manual: recent changes

Below are details of the amendments that were published on 11 November 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.

Note: For the 11 November 2011 release, throughout this Manual, all the references to ‘PSN’ have been updated to read ‘Personal Tax Product & Process’ or ‘PT P & P’.

 

Page Details of update
   

Left bar content

PAYE001 (HMRC Intranet only) ‘Business Calendar’ - Updated. Entries for October 2011 removed and entries for October 2012 added.
   
PAYE056 (HMRC Intranet only) ‘Index of Forms’ - P50 form updated. Entry for ‘P51’ removed as this form is no longer available.
PAYE058 (HMRC Intranet only) ‘Index of Work Items’ - Entry for work item 041 removed as this work item is no longer generated. Link added to SPD for work item 181.
PAYE280 (HMRC Intranet only) ‘Contacts’ - Updated to reflect new team names.

Coding

PAYE10030 ‘Coding allowances and reliefs: community investment tax relief (CITR)’ -Sub heading ‘SA record required’ and corresponding text added.
   
PAYE11011 ‘How to apply tax code NT (Action Guide)’ - ‘Note’ at the end of the Action Guide updated.
PAYE12010 ‘Work item 146 - BEN/EXP - manual correspondence to employer required (Action Guide)’ - Under sub heading ‘Initial action in all cases’, at step 1, reference to PAYE13012 removed (as the Action Guide at this reference has been removed - see entry below).
PAYE12070 ‘Coding deductions and expenses: underpayments’ - Text updated under sub heading ‘Coding in’ and new headings added.
PAYE13005 ‘Coding: general principles: annual coding’ - Under sub heading ‘Work Items’, the entry in the table for work item 181 has been updated to say that the Action Guide has been replaced with SPD WI181 available on the Customer Operations Guidance Gateway.
PAYE13012 ‘Work item 181 - annual coding - manual correspondence to employer (Action Guide)’ - Action Guide removed as it has been replaced with SPD WI181 available on the Customer Operations Guidance Gateway.
PAYE13090 ‘Coding: general principles: estimated pay’ - Under sub heading ‘How to update estimated pay’, third bullet updated.
PAYE13091 ‘Coding: general principles: estimated pay (Action Guide)’ - Under sub heading ‘More than one coded source’, step 1 updated.
PAYE13115 ‘Coding: general principles: more than one coded source’ - Text added to the ‘Note’ below the table.

Employer records

PAYE21186 Maintain employer record: memo from banking operations - new or cancelled sub account (Action Guide)’ - Under sub heading ‘Cancelled sub-account’, step 10 updated.
   
PAYE27027 ‘Change scheme type - DOME to P (Action Guide)’ - Action Guide updated and new steps added.
PAYE27030 ‘Change scheme type - P to DOME (Action Guide)’ - ‘Note’ above the table updated. Under sub heading ‘Initial action’, step 4 about the BF of the employer papers removed and remaining steps re-numbered accordingly.

Employer returns

PAYE41040 ‘Recording receipt of employer return’ - Fourth paragraph updated. Text updated under sub heading ‘Returns received for years CY-7 (2004-05 onwards)’.
   
PAYE41041 ‘Recording receipt of employer return (Action Guide)’ - Note added above step 21.
PAYE47045 ‘Employer return - overpayments: form P565’ - Under sub heading ‘When to use a form P565’, in the ‘Note’, ‘COG915602’ updated to read ‘COG915097’.

Employment maintenance

PAYE60001 ‘In-year forms and data capture: introduction’ - Under sub heading ‘Other forms’, text updated. Under sub heading ‘Visual check’ and heading ‘P46’, ‘BR’ changed to read ‘0T Week 1 / Month 1 basis’ in the second paragraph.
   
PAYE61030 ‘Form P46 statement types’ - In the third table, ‘Initial tax code’ entry for ‘No Statement signed’ updated.
PAYE62050 ‘Work item 41 - P45 part 1 - multiple possible matched EMPTs’ - Subject removed as this work item is no longer generated.
PAYE62051 ‘Work item 41 - P45 part 1 - multiple possible matched EMPTs (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE62056 ‘Work item 42 - P45 part 1 - tax table discrepancy (Action Guide)’ - Under sub heading ‘P45 part 1 for a period of employment’, step 5 updated. Under sub heading ‘Tax table discrepancy’, step 12 updated.
PAYE64001 ‘Maintain employment: introduction’ - ‘Note’ added about customer accounts with a migrated employment source of P ceased where the cessation source is P45.
PAYE64010 ‘Maintain employment: edit employment details’ - Final paragraph in the subject updated.
PAYE64011 ‘Maintain employment: edit employment details (Action Guide)’ - Under sub heading ‘Tax table discrepancy’, heading for steps 44 to 48 updated, along with step 47.
PAYE67015 ‘Jobseekers allowance: what happens when a JSA claim is made’ - Text updated under sub heading ‘Computer action’.
PAYE67020 ‘Jobseekers allowance: what happens when a JSA claim ceases’ - Final paragraph in the subject updated.

PAYE operation

PAYE70245 ‘Specific employments: examining bodies - fees to examiners’ - In the ‘Table of examining boards, universities and authorised examining bodies’, entry added at the end for ‘WJEC CBAC Ltd Examination Markers’.
   
PAYE72075 ‘Payments for PAYE purposes: statutory payments’ - First line updated.
PAYE76086 ‘Pensioners: coding of state pension / benefits in the first year’ - Under sub heading ‘Automatic coding of state pension’ and heading ‘Contact History’, ‘Note’ updated.
PAYE79010 ‘Targeted review forms: basis of issue of review forms’ - Under sub heading ‘Form P87’, second to last paragraph updated where a manual P87 is required.

Reconcile individual

PAYE90011 ‘Work item 236 - issue request for voluntary payment’ - PAYE reference number added to the opening paragraph. First paragraph under what to consider ‘When reviewing work item 236……’ updated.
   
PAYE91063 ‘Overpayments: prepare and issue a manual repayment (Action Guide)’ - Action Guide updated.
PAYE91065 ‘Overpayments: repayment claim forms and requests’ - Removed reference to ‘P51’ as no longer available.
PAYE91095 ‘Overpayments: repayments paid from a later year’ - Subject updated.
PAYE93001 ‘End of year reconciliation: introduction’ - New paragraph added under sub heading ‘General information’.
PAYE93015 ‘End of year reconciliation: reconciliation summary screen’ - Text added to the opening paragraph.
PAYE93030 ‘Work item 116 - P60 - P14 discrepancy’ - Subject updated.
PAYE93037 ‘Reconcile individual: end of year reconciliation: tax calculation screen’ - Under sub heading ‘Issue Balanced Tax Calculation action link’, a PAYE reference has been added to the last paragraph.
PAYE93058 ‘Work item 117 - potential SA case (Action Guide)’ - Action Guide updated.
PAYE93062 ‘Work item 306 - incorrect tax code operated (Action Guide)’ - Text updated above the table.
PAYE93095 ‘End of year reconciliation: migration issues’ - Under sub heading ‘Reviewing 2007-08 and earlier’, further paragraph added at the end.
PAYE94020 ‘In-year reconciliation: special circumstances’ - Text added about ‘medical benefit’ under the sub heading ‘Employment related benefits included in the code’.
PAYE94025 ‘In-year reconciliation: cessation repayments’ - Text added about ‘medical benefit’ under the sub heading ‘Employment related benefits in the code’.
PAYE94030 In-year reconciliation: cessation repayment calculation’ - ‘Note’ at the end of the subject updated and further ‘Note’ added.
PAYE94055 ‘In-year reconciliation: redundancy repayment calculation (Action Guide)’ - Under sub heading ‘In-year reconciliation’, under heading ‘Cases where there is an ongoing source of PAYE income’, ‘Note’ updated and new ‘Note’ added.
PAYE94060 ‘In-year reconciliation: unemployment repayments’ - Under sub heading ‘Claiming unemployment repayment’, reference to ‘form P51’ removed as this form is no longer available. Sentence updated to say that a P50 should be used if further information is required.
PAYE94061 ‘In-year reconciliation: unemployment repayments (Action Guide)’ - Under sub heading ‘Change of tax code during unemployment’, text added to ‘Note’ at step 7 to say that a P52 should be issued with the manual P45 parts 2 and 3 when an in-year repayment is made manually.

Individual records

PAYE103026 ‘Maintain individual details: insert / edit address (Action Guide)’ - Action Guide removed as it has been replaced by SPD 4b available on the Customer Operations Guidance Gateway.
   
PAYE103048 ‘Maintain individual details: non CESA: amend agent details (Action Guide)’ - Under sub heading ‘Cease agent’, new step 13 added and ‘old’ step 13 re-numbered as step 14.
PAYE103076 ‘Work item 59 - deceased indicator set - input received’ - Subject updated.
PAYE104001 ‘Merge individual records: introduction’ - New, fourth paragraph, added at the start of the subject about the inhibit auto reconciliation indicator.
PAYE104025 ‘Merge individual records: manual merge’ - Under sub heading ‘NINO to NINO’, final paragraph updated.
PAYE104026 ‘Maintain individual details: manual merge: referring cases (Action Guide)’ - New ‘Note’ added above the table about the automatic reconciliation indicator.
PAYE104032 ‘Manual merge: maintain individual details (Action Guide)’ - Under sub heading ‘Transfer employments’, text added to step 8.
PAYE105017 ‘Contact history: telephone and correspondence - core principles’ - Second bullet updated.
PAYE105018 ‘Contact history: telephone and correspondence - recording information and actions (Action Guide)’ - ‘Checklist examples’ removed. Steps 2 and 5 updated.
PAYE105020 ‘Contact history: work management item - core principles’ - First set of bullets updated.
PAYE105021 ‘Contact history: work management item - recording information and actions (Action Guide)’ - ‘Checklist examples’ removed. Steps 1, 2 and 5 updated.

Work management

PAYE110080 ‘PAYE work management system: create a work item’ - Final paragraph and corresponding bullets in the subject (prior to the ‘Note’) updated.
   

IABD

PAYE130035 ‘IABD: earnings’ - Under sub heading ‘Non coded income’, first bullet updated.
   
PAYE130065 ‘IABD: pensions’ - Bullet relating to ‘State Pension Deferred’ updated.