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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
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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.

 

Page Details of update
   

Left bar content

PAYE001 (HMRC Intranet only)  ‘Business Calendar’ - Updated and entries for December 2011 removed and for December 2012 added.
   
PAYE058  
(HMRC Intranet only)  ‘Index of work items’ - ‘Failure reason’ for work item 102 updated. New links added to the relevant SPD’s for work items 210 and 244.

Coding

PAYE11115 ‘Codes: how they are used and calculated: deductions - how to calculate’ - In the table, the ‘Deduction’ column for the ‘Taxable Incapacity Benefit or Employment and Support Allowance’ has been updated. Also in the table, entries for ‘Interest without tax taken off (Gross Interest)’’ and ‘Foreign Dividends and Interest’ updated.
   
PAYE12013 ‘Work item 149 - BEN/EXP - primary source code NT (Action Guide)’ - Under sub heading ‘Update the record’, step 3 updated.
PAYE12015 ‘Work item 152 - BEN/EXP - primary source code 0T (Action Guide)’ - Under sub heading ‘Update the record’, step 3 updated.
PAYE13025 ‘Coding: general principles: manual code work item’ - Link added to SPD WI244. In the table, the text relating to the entry for ‘Other’ has been updated.
PAYE13026 ‘Work item 244 - automatic coding update - manual code indicator set reason ‘benefits’ (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI244.
PAYE13027 ‘Work item 244 - automatic coding update - manual code indicator set reason ‘underpayment collection’ (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI244.
PAYE13028 ‘Work item 244 - automatic coding update - manual code indicator set reason ‘JSA adjustment’ (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI244.
PAYE13029 ‘Work item 244 - automatic coding update - manual code indicator set reason ‘BPR transfer’ (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI244.
PAYE13030 ‘Work item 244 - automatic coding update - manual code indicator set reason ‘age-related allowances’ (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI244.
PAYE13031 ‘Work item 244 - automatic coding update - manual code indicator set reason ‘ESTPAY’ (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI244.
PAYE13032 ‘Work item 244 - automatic coding update - manual code indicator set reason ’52 week BA’ (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI244.
PAYE13033 ‘Work item 244 - automatic coding update - manual code indicator set reason ‘PSP’ (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI244.
PAYE13034 ‘Work item 244 - automatic coding update - manual code indicator set reason ‘FP’ (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI244.
PAYE13035 ‘Work item 244 - automatic coding update - manual code indicator set reason ‘other’ (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI244.
PAYE13036 ‘Work item 244 - automatic coding update - manual code indicator set reason ‘migration’ (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI244.
PAYE13037 ‘Work item 244 - automatic coding update - manual code indicator set reason ‘MPPC zero’ (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI244.
PAYE13042 ‘Work item 210 - budget coding - P6 not issued ‘no correspondence address for employer’ (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI210.
PAYE13045 ‘Work item 210 - budget coding - P6 not issued ‘employer deceased’ (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI210.
PAYE13150 ‘Coding: general principles: SA automatic coding from tax return’ - Under sub heading ‘Return information’, ‘Note’ added.
PAYE14010 ‘Adjustments to collect tax: coding out outstanding debts’ - The headings of the columns in the table have been updated.

Employment maintenance

PAYE61211 Work item 251 - P14 creates pension/first PAYE interest (Action Guide)’ - Under sub heading ‘Issue revised code’, further ‘Note’ (‘Note b’) added before step 15.
   
PAYE64016 ‘Maintain employment: delete employment (Action Guide)’ - Under sub heading ‘Duplicate JSA employment created from P14’, text added to second bullet at step 19.

PAYE operation

PAYE74026 ‘Lump sum termination payments: repayment claim following termination payment (Action Guide)’ - PAYE reference updated to read ‘PAYE94055’ at steps 5 and 10.
   
PAYE76071 ‘Pensioners: P46(DWP) (Action Guide)’ - Action Guide removed as it has been replaced by SPD 6g.2.
PAYE76088 ‘Pensioners: P161 not completed (Action Guide)’ - Action Guide removed as it has been replaced by SPD 6g.2.
PAYE77040 ‘Incapacity benefit: form P46(IB)’ - Final bullet in the subject updated.
PAYE77260 ‘Employment and support allowance: permitted work / continuing employment income’ - Under sub heading ‘Continuing employment income, employer reference not known’, ‘Note’ added.
PAYE79028 ‘Targeted review forms: examining form R40 (Action Guide)’ - Action Guide removed - it has been updated and is now at PAYE79032 (see also PAYE79031).
PAYE79031 ‘Targeted review forms: how to process form R40’ - New subject (includes some information that was previously at PAYE79028 (which has now been removed - see entry above).
PAYE79032 ‘Targeted review forms: examining form R40 (Action Guide)’ - New Action Guide (this was previously at PAYE79028 (which has now been removed - see entry above) and has now been updated).
PAYE81565 ‘International employments: applications under Section 690 ITEPA 2003 - at the end of the tax year’ - Subject updated.

Reconcile individual

PAYE91015 ‘Overpayments: early repayments’ - Under sub heading ‘Forms that can be used as evidence for an end of year repayment’, text updated.
   
PAYE91016 ‘Overpayments: early repayments (Action Guide)’ - ‘Notes’ updated above the table.
PAYE91062 ‘Overpayments: prepare and issue a manual repayment’ - Further bullet added at the end of the list.
PAYE93001 ‘End of year reconciliation: introduction’ - Sub heading ‘Interaction with Self Assessment’ and corresponding text removed, updated and included at PAYE93005 (see entry below).
PAYE93005 ‘End of year reconciliation: interaction with self assessment’ - New subject.
PAYE93033 ‘End of year reconciliation: SA start year screen’ - Under the sub heading ‘[Submit] button’, text added to the ‘Note’.
PAYE93034 ‘End of year reconciliation: existing SA case - changing / setting an SA start year (Action Guide)’ - Step 4 updated and ‘Note’ added below the table.
PAYE93035 ‘End of year reconciliation: new SA case - changing an SA start year (Action Guide)’ - ‘Note’ added below the table.
PAYE93036 ‘End of year reconciliation: tax calculation issues’ - Under sub heading ‘Notional Tax Credit Relief’, ‘PAYE92066’ changed to read ‘SPD 60’ in the second bullet and ‘PAYE95030’ changed to read ‘PAYE95010’ in the third bullet.
PAYE93053 ‘Work item 102 - overpayment exceeds tolerance (Action Guide)’ - Second bullet updated.
PAYE93055 ‘Work item 438 - mismatched NT code (Action Guide)’ - Under sub heading ‘P14 shows code NT but a cumulative NT code was not the last one issued’, ‘PAYE92066’ changed to read ‘SPD 60’ at step 3.
PAYE93062 ‘Work item 306 - incorrect tax code operated (Action Guide)’ - Under sub heading ‘Action to take’, ‘PAYE92066’ changed to read ‘SPD 60’ at step 3 and ‘step 10 of PAYE92066’ changed to read ‘PAYE93036’.
PAYE95065 ‘HMRC delay: ESC A19: what years?’ - Text updated under sub heading ‘Main time limit’.

Individual records

PAYE103021 ‘Maintain individual details: insert / amend name (Action Guide)’ - Action Guide removed as it has been replaced by SPD 4a.
   
PAYE103036 ‘Maintain individual details: RLS correspondence (Action Guide)’ - Under sub heading ‘No new address found - including searches on other systems’, ‘Note’ at step 9 moved to step 8.
PAYE103040 ‘Maintain individual details: contact details’ - Removed reference to PAYE103041 (see entry below) and link inserted to SPD 4a.
PAYE103041 ‘Maintain individual details: insert / amend contact details (Action Guide)’ - Action Guide removed as it has been replaced by SPD 4a.
PAYE103056 ‘Maintain individual details: insert / amend capacitor details (Action Guide)’ - Action Guide removed as it has been replaced by SPD 4a.
PAYE103061 ‘Maintain individual details: insert / amend marriage or civil partnership (Action Guide)’ - Action Guide removed as it has been replaced by SPD 4a.
PAYE104025 ‘Merge individual records: manual merge’ - References to PAYE104026 deleted as the Action Guide has been removed. Link added to SPD 45.
PAYE104026 ‘Merge individual records: manual merge: referring cases (Action Guide)’ - Action Guide removed as it has been replaced by SPD 45.
PAYE104031 ‘Merge individual records: manual merge: identify individual (Action Guide)’ - Under sub heading ‘Establish information to be transferred’, steps 8 and 9 updated.
PAYE104032 ‘Merge individual records: manual merge: maintain individual details (Action Guide)’ - Action Guide removed as it has been replaced with SPD 47
PAYE104036 ‘Merge individual records: manual merge: update IABD and contact history (Action Guide)’ - Action Guide removed as it has been replaced by SPD 48 (see entry below).
PAYE104040 ‘Merge individual records: manual merge: post-merge accounting/reconciliation review’ - Removed reference to PAYE104041 (see entry below) and added link to SPD 48.
PAYE104041 ‘Merge individual records: manual merge: post-merge accounting/reconciliation review (Action Guide)’ - Action Guide removed as it has been replaced by SPD 48 (see entry above).
PAYE104044 ‘Work item 247 - automatic merge failure - identity details not identical (Action Guide)’ - Under sub heading ‘Accounts relate to same individual’, at step 6, link to PAYE104032 deleted as this Action Guide has been removed (see entry above) and link added to SPD 47.
PAYE104047 ‘Merge individual records: unmerge individual’ - Opening two paragraphs updated.

IABD

PAYE130065 ‘IABD: pensions’ - ‘Note’ added under the table about where IABD has carried forward a zero amount for Forces Pension.