Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

PAYE Manual

HM Revenue & Customs
, see all updates

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 February 2012 removed and entries for February 2013 added.
PAYE056 (HMRC Intranet only)  ‘Index of Forms’ - updated as follows

FOT 1 (2012)’ added

P7X (2011) added and old version removed

P9X (2012) added and 2006 and 2008 versions removed

P11 (2012-13) added and 2004-05 version removed

P11D(b) (2012) Man added and 2005 version removed

P11 FOT (2012-13) added

P14/P60 (Manual) (2012-13) added

P32 (2012) added and old versions removed

P35 (2012) added and 2005 version removed

P35 Helpsheet (Cessation) (2012-13) added and ‘Description’ column updated

P38A (2012) added and 2006 version removed

P38(S) (2012) added and 2006 version removed

P63 (2012-13) added

P524 link added

P527 updated version added and old version removed

R43M - new entry added and corresponding link

R43M(SED) new entry added and corresponding link

SL3 (2012) added

Tax Tables G 2012 added

Tax Tables - Manual 2012 added and 2007 version removed

Tax Tables - Calculator 2012 added and 2007 version removed    
  PAYE058 (HMRC Intranet only)  ‘Work Items’ - Entry for work item 309 updated to include a link to SPD WI309 (link to PAYE96020 removed as the Action Guide on this page has been deleted - entry below refers).


PAYE10040 ‘Coding allowances and reliefs: double taxation relief’ - Subject updated and ‘Note’ added.
PAYE10045 ‘Coding allowances and reliefs: enterprise investment scheme’ - Under sub heading ‘How to calculate coding allowance for Enterprise Investment Relief’, first bullet updated.
PAYE12060 ‘Coding deductions and expenses: non-PAYE income’ - Under sub heading ‘New sources of non-PAYE income advised in writing’ and heading ‘Individual outside of SA at the time of notification’, text updated and ‘Note’ added.

Employer records

PAYE21030 ‘Maintain employer record: cessation of an employer record’ - Under sub heading ‘Employer record ceased in error’ and heading ‘Amendment to an earlier date’, reference to PAYE21031 removed as the Action Guide has been replaced by EO SPD 1 and / or EO SPD 2 (see entry below) - corresponding link added to the relevant SPD page.
PAYE21031 ‘Maintain employer record: cessation of an employer record (Action Guide)’ - Action Guide removed as replaced by EO SPD 1 and / or EO SPD 2.
PAYE21245 ‘Maintain employer record: verification of forms SC60’ - Subject removed as now obsolete.

Employer returns

PAYE48125 ‘View / maintain BROCS: previous action codes’ - In the table, the entry for ‘PLA (Permanent Local Action set)’ has been removed.

P11D processing

PAYE57001 ‘Logging forms P11D: introduction’ - Opening paragraph updated to include ‘Quality Standard 1 checks’. ‘Note’ added at the end of the subject about benefit information entered on ECS and its flow to NPS.
PAYE57005 ‘Logging forms P11D: quality standard 1 (QS1) checks’ - New subject.
PAYE57910 ‘Reminders for outstanding forms P11D: manual issue reminders’ - Opening text (prior to the first sub heading) updated.

Employment maintenance

PAYE65021 ‘Employment agencies: agency schemes - initial meeting (Action Guide)’ - Under sub heading ‘Common problems’, at step 4, under heading ‘NINOs’, first bullet updated.
PAYE65025 ‘Employment agencies: agency schemes - forms’ - Final sub heading for ‘Leaflet NIC series CA 25’ updated to read ‘Leaflet ES/FS1’ and corresponding text updated.

PAYE operation

PAYE70010 ‘Aspects of PAYE operation - employer: computer programming for PAYE’ - Subject updated.
PAYE73001 ‘Simplified deduction schemes: introduction’ - ‘Note’ added.
PAYE76070 ‘Pensioners: P46(DWP)’ - ‘Note 2’ at the end of the subject updated.
PAYE76086 ‘Pensioners: coding of state pension / benefits in the first year’ - Under heading ‘Automatic coding of state pension’ and heading ‘Work Management Item 136’, text updated.
PAYE76100 ‘Pensioners: P173’ - First bullet and corresponding ‘Note’ updated.
PAYE76110 ‘Pensioners: pension paid by employer to retired employee’ - Subject updated.
PAYE77042 ‘Incapacity benefit: form P46(IB): receipt of (Action Guide)’ - Under sub heading ‘If the latest source commenced after incapacity benefit’, step 10 updated.
PAYE77070 ‘Incapacity benefit: modified PAYE used by department for work and pensions’ - The ‘Note’ relating to the bullet about code NT has been updated.
PAYE79031 ‘Targeted review forms: how to process form R40’ - Under sub heading ‘Identifying PAYE and claims R40s’, ‘CLAIM51’ letter updated to read ‘R40PAYE13’ and ‘OCA49’ letter updated to read ‘R40PAYE01’.
PAYE79032 ‘Targeted review forms: examining form R40 (Action Guide)’ - Step 5 updated.
PAYE81071 ‘Double taxation claims submitted by non resident individuals: cancellation of double taxation relief: coding (Action Guide)’ - Under sub heading ‘Issue P173’, ‘Notes’ at step 11 updated.

Reconcile individual

PAYE90012 ‘Work item 236 - issue request for voluntary payment (Action Guide)’ - Under sub heading ‘Payment not received’, at step 12, ‘Note’ added to second bullet.
PAYE91041 ‘Overpayments: nominees (Action Guide)’ - Under sub heading ‘Receipt of a nomination / assignment’, step 5 updated under heading ‘If the repayment is going to a Bank or Building Society account’ (final bullet).
PAYE93001 ‘End of year reconciliation: introduction’ - Text added at the beginning of the subject about the time limit for submitting claims.
PAYE93015 ‘End of year reconciliation: reconciliation summary screen’ - Under sub heading ‘Allow Inhibit Automatic Reconciliation action link’, further text added.
PAYE93036 ‘End of year reconciliation: tax calculation issues’ - Under sub heading ‘Investment Income - Taxed Investment Income carried forward’, steps 4 and 5 in the table updated. Under sub heading ‘Missing Employments’, text updated.
PAYE94025 ‘In-year reconciliation: cessation repayments’ - Sub heading for ‘Occupational pensioner and ceased secondary income’ changed to read ‘Live employment or occupational pension, and ceased secondary income’.
PAYE94060 ‘In-year reconciliation: unemployment repayments’ - Under sub heading ‘Claiming unemployment repayment’, text added to the fifth paragraph.
PAYE96020 ‘Work item 309 - P800 cancelled (Action Guide)’ - Action Guide removed as it has been replaced by SPD WMI309.

Individual records

PAYE104047 ‘Merge individual records: unmerge individual’ - New sub heading and corresponding text added for ‘Incorrect NINO to NINO merges’.


PAYE130067 ‘IABD: amendments and updates to state pension’ - Opening text updated. Under sub heading ‘State pension commences earlier than CY’, text updated.