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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.


Page Details of update

Left bar content

PAYE001 (HMRC Intranet only) ‘Business Calendar’ - Updated and entries for January 2012 removed and entries for January 2013 added.
PAYE055 ‘Glossary’ - Definition of ‘reasonable excuse’ updated.
PAYE058 (HMRC Intranet only) ‘Work Items’ - Entry for work item 172 updated to include a link to SPD WI172 which has replaced the Action Guide that has been removed from PAYE13008.


PAYE12075 ‘Coding deductions and expenses: underpayment: multiple sources and not liable to tax at primary source’ - Text added to first paragraph about reviewing PAYE12070.
PAYE13008 ‘Work item 172 - annual coding - transferred allowance deleted from - age 75 CY+1 (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI172.
PAYE13009 ‘Work item 173 - annual coding - u/p nil ESTPAY (Action Guide)’ - Under sub heading ‘Update the record’, at step 6, ‘PAYE90026’ changed to read ‘PAYE90012’.
PAYE13151 ‘Work item 421 - SA auto coding - married couple’s allowance discrepancy (Action Guide)’ - Under sub heading ‘Update the record’, step 2 updated.

Employer records

PAYE21206 ‘Maintain employer record: re-opening an employer record (Action Guide)’ - Action Guide updated.
PAYE21216 ‘Maintain employer record: re-starting an employer record (Action Guide)’ - Action Guide updated.
PAYE27027 ‘Maintain schemes: change scheme type - DOME to P (Action Guide)’ - Under sub heading ‘Action at 6 April’, step 5 updated (‘DOME’ changed to read ‘P’).

Employer returns

PAYE47020 ‘Employer return - overpayments: completion of form P565 request stencil’ - Under sub heading ‘When to use a form P565 Request Stencil’, text updated.
PAYE47021 ‘Employer return - overpayments: completion of form P565 request stencil (Action Guide)’ - Under sub heading ‘Completion of the form P565 Request Stencil’, ‘Note’ added at step 1. Under sub heading ‘Referral to the authorising officer’, step 2 updated and ‘Note’ added under heading ‘For all years’.
PAYE47045 ‘Employer return - overpayments: form P565’ - Under sub heading ‘When to use a form P565’, text updated.
PAYE47061 ‘Employer return - overpayments: overpayment notification (Action Guide)’ - Under sub heading ‘Authorising overpayment’, Step 22 updated under heading ‘For all years’. Under sub heading ‘Completion of a form P565 Request Stencil’, step 25 updated and ‘Note’ added under heading ‘For all years’.
PAYE47106 ‘Employer return - overpayments: provisional repayments (Action Guide)’ - Under sub heading ‘Where the case does suggest genuine hardship’, step 20 updated.
PAYE47126 ‘Employer return - overpayments: using function overpayment disposal (Action Guide)’ - Step 2 updated and further ‘Note’ added under heading ‘For overpayments relating to all years’.
PAYE51041 ‘Employer EOY penalties - handling EOY interim penalty enquiries (Action Guide)’ - Note updated in respect of reasonable excuse.

P11D processing

PAYE57320 ‘Processing forms P11D: capture P46 car benefit details (Action Guide)’ - Step 8 removed. Step 9 has been re-numbered as step 8 and a ‘Note’ has been added to it.

PAYE operation

PAYE76089 ‘Pensioners: P161 (Action Guide)’ - Action Guide removed as it has been replaced by SPD 6g.

Reconcile individual

PAYE90012 ‘Work item 236 - issue request for voluntary payment (Action Guide)’ - Under sub heading ‘Issue a Voluntary Payment letter’, second bullet at step 4 updated. Under sub heading ‘Payment not received’, step 12 updated. Under sub heading ‘Part Payment BF’, step 19 updated.
PAYE90013 ‘Underpayments: voluntary direct payment (Action Guide)’ - At step 1, second bullet updated.
PAYE92066 ‘Posting P14 to individual record: under-deductions’ - Link added to SPD 60.
PAYE93010 ‘End of year reconciliation: deciding if a case can be reconciled’ - Under sub heading ‘Manual triggers’, second paragraph updated.
PAYE93032 ‘End of year reconciliation: SA start year’ - Subject updated.
PAYE93035 ‘End of year reconciliation: new SA case - changing an SA start year (Action Guide)’ - Under sub heading ‘Set up an SA record’, ‘Note’ added to step 5.
PAYE94061 ‘In-year reconciliation: unemployment repayments (Action Guide)’ - Under sub heading ‘First repayment claim’, step 1 updated.

Individual records

PAYE103036 ‘Maintain individual details: RLS correspondence (Action Guide)’ - Above the table, the list of ‘IT Systems used by the RLS evening team’ has been updated.
PAYE103045 ‘Maintain individual details: agent details: non CESA agents’ - Under sub heading ‘Tax credits only form TC689’, ‘Note’ added.


PAYE130050 ‘IABD: expenses’ -Under sub heading ‘Earlier Year’s Adjustment (EYA)’, text and ‘Notes’ updated.
PAYE130060 ‘IABD: investment income’ - Under sub heading ‘Chargeable Event Gains’, text added about where the customer is liable to tax at basic rate only.