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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 5 April 2012 (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: Throughout this publication all the pages that contain a reference to the Welsh Language telephone number have been updated to reflect the change of number from 0845 302 1489 to 0300 200 1900.

 

Page Details of update
   

Left bar content

PAYE001 (HMRC Intranet only) ‘Business Calendar’ - Updated and entries for March 2012 removed and entries for March 2013 added.
   
PAYE056 (HMRC Intranet only) ‘Forms Index’ - Entry and link added for ‘AR1N’. Entry for ‘INSOL200’ removed. ‘Description’ column for the ‘P810’ entry updated.
PAYE057 (HMRC Intranet only) ‘Index of Functions’ - New EBS Functions added for RTI - ‘Employer RTI Submissions’, ‘Maintain NVR Status’ and ‘View RTI IDMS Charge’.
PAYE058 (HMRC Intranet only) ‘Index of work items’:

The following work item entries have been removed as they are no longer generated - 010, 011, 012, 013, 015, 016, 017, 018, 019, 020, 141, 143, 144, 147, 148, 149, 152, 155, 173, 216, 243, 426.

The following work item entries have been updated - 035, 040, 042, 078, 146, 236, 242, 247, 248, 249, 400.

Coding

PAYE10010 ‘Coding allowance and reliefs: age-related allowances’ - Under sub heading ‘Estimated income’, ‘Note’ added.
   
PAYE10020 ‘Coding allowances and reliefs: allowance restriction’ - Under sub heading ‘How the restriction is calculated’, final paragraph updated.
PAYE10060 ‘Coding allowances and reliefs: provisional transfer of surplus allowances’ - Final paragraphs below ‘Note’ updated.
PAYE10061 ‘Work item 155 - review code - surplus married couples ALLCE (Action Guide)’ - Action Guide removed as this work item will no longer be generated.
PAYE11011 ‘How to apply tax code NT (Action Guide)’ - New sub heading and corresponding step 5 added for ‘Select the NT code reason’. Old step 5 now step 6 and has been updated.
PAYE11015 ‘Codes for special cases’ - Under sub heading ‘Code NT’, text added and updated.
PAYE11045 ‘Rules for deciding code suffix’ - Under sub heading ‘Suffix T’, bullets updated.
PAYE11096 ‘Codes: how they are used and calculated: K codes (Action Guide)’ - Under sub heading ’50 per cent K code rule reached or exceeded’, ‘Note’ added to step 10.
PAYE11110 ‘Codes: how they are used and calculated: allowances and reliefs - how to calculate’ - In the table the entry for ‘Death, Sickness or Funeral Benefits’ has been updated.
PAYE11115 ‘Codes: how they are used and calculated: deductions - how to calculate’ - In the table new entry added for ‘Widows and Orphans Adjustment’.
PAYE12006 ‘Work item 141 - BEN/EXP ceased (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE12008 ‘Work item 143 - BEN/EXP - No CO2 value (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE12009 ‘Work item 144 - BEN/EXP - Secondary or ceased EMPT (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE12010 ‘Work item 146 - BEN/EXP - manual correspondence to employer required (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI146.
PAYE12011 ‘Work item 147 - BEN/EXP - Primary source code BR (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE12012 ‘Work item 148 - BEN/EXP Primary source code is a D prefix code (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE12013 ‘Work item 149 - BEN/EXP - Primary source code NT (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE12015 ‘Work item 152 - BEN/EXP - Primary source code 0T (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE12016 ‘Work item 153 - BEN/EXP - current EMPT commenced on/after 6 April (Action Guide)’ - Text updated above the table and under sub heading ‘Update the record’, step 3 updated.
PAYE12018 ‘Work item 243 - BEN/EXP - Changes relate to year prior to CY-1 (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE12025 ‘Automated coding of P11D benefits and expenses from ECS’ - Under sub heading ‘Expenses claimed under S336 ITEPA 2003’, final paragraph updated.
PAYE12060 ‘Coding deductions and expenses: non-PAYE income’ - Under sub heading ‘Examples of deductions and adjustments you can include in a tax code’, entry in the table relating to ‘foreign dividend’ updated. Under sub heading ‘New sources of non-PAYE income advised in writing’, text updated under heading ‘Individual outside of SA at the time of notification’.
PAYE12066 ‘Coding deductions and expenses: notification of new source of non-PAYE income received by customer contact (Action Guide)’ - At step 2, ‘Note’ updated.
PAYE12085 ‘Work item 314 - automatic tax code calculation not issued’ - Subject updated.
PAYE12086 ‘Work item 314 - automatic tax code calculation not issued (Action Guide)’ - Under sub heading ‘Update the record’, step 5 updated.
PAYE13009 ‘Work item 173 - annual coding - u/p nil ESTPAY (Action Guide)’ - Action Guide and any references to it removed as this work item will no longer be generated.
PAYE13013 ‘Work item 182 - annual coding - code NT carried forward (Action Guide)’ - Under sub heading ‘Code NT is valid’, at step 2, further bullet added.
PAYE13021 ‘Work item 400 - daily coding - primary code is 0T/D0/BR/K - ESA primary (Action Guide)’ - Title and Action Guide updated.
PAYE13025 ‘Coding: general principles: manual code work item’ - Text above the table updated.
PAYE13060 ‘Coding: general principles: bankruptcy’ - Subject updated.
PAYE13062 ‘Coding: general principles: bankruptcy: cases dealt with in Scottish court (Action Guide)’ - Action Guide removed as guidance on bankruptcy cases can now be found in SPD 6f.1 to SPD 6f.12.
PAYE13063 ‘Coding: general principles: bankruptcy: details of a bankruptcy order are received (Action Guide)’ - Action Guide removed as guidance on bankruptcy cases can now be found in SPD 6f.1 to SPD 6f.12.
PAYE13085 ‘Coding: general principles: estimated income’ - ‘Note’ added near the end of the subject.
PAYE13090 ‘Coding: general principles: estimated pay’ - Under sub heading ‘System calculated estimated pay’, text added and updated above the table.
PAYE13120 ‘Coding: general principles: penal indicator’ - Opening text (above sub heading ‘What will happen at annual coding?’) updated.
PAYE13125 ‘Coding: general principles: personal and domestic employees’ - Subject updated.
PAYE13141 ‘Work item 217 - potential SA case (Action Guide)’ - Under sub heading ‘Initial action in all cases’, ‘Note’ at step 1 updated.
PAYE13155 ‘Work item 426 - SA auto coding - primary source code is BR / 0T / NT / D prefix (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE14010 ‘Adjustments to collect tax: coding out outstanding debts’ - Subject updated and new sub headings added.

Employer records

PAYE20085 ‘Set up employer record: DOME scheme - domestic (simplified deduction scheme)’ - Subject updated.
   
PAYE20086 ‘Set up employer record: DOME scheme - domestic (simplified deduction scheme) (Action Guide)’ - Action Guide removed as this process is now obsolete.
PAYE20090 ‘Set up employer record: DCNI scheme - direct collection (employee only NIC)’ - Subject updated.
PAYE20100 ‘Set up employer record: DPNI scheme - direct payment (tax and NIC)’ - Subject updated.
PAYE20120 ‘Set up employer record: NI scheme - national insurance only’ - Subject re-written.
PAYE20170 ‘Set up employer record: setting up new employer records’ - Under sub heading ‘New Employer Helpline and PAYE Employer Office responsibilities’, ‘DOME’ removed from the list of bullets. Under sub heading ‘Tracing employer records’, text updated.
PAYE20171 ‘Setting up new employer records (Action Guide)’ - At steps 6, 13 and 19, reference to ‘DOME’ schemes removed.
PAYE21015 ‘Maintain employer record: cancellation of an employer record’ - Second set of bullets updated for RTI.
PAYE21130 ‘Maintain employer record: insolvency of employer’ - Under sub headings ‘Business continues under the control of an IP’ and ‘Business continued by the debtor employer in Voluntary Arrangement’ text updated.
PAYE21131 ‘Maintain employer record: insolvency of employer (Action Guide)’ - Sub heading for steps 5 - 7 updated to read ‘On receipt of form INSOL238’ (removing the reference to ‘INSOL200’).
PAYE25035 ‘Employer mailings: employer packs / letters not required’ - Sub heading for ‘DOME scheme types’ and corresponding text removed.
PAYE25036 ‘Employer mailings: employer packs / letters not required (Action Guide)’ - Reference to ‘DOME’ schemes removed at steps 1 and 4.
PAYE31020 ‘Employer record work lists: new employer’ - Text in second paragraph updated.

Employer returns

PAYE41015 ‘Channel routing interface service (ChRIS)’ - Title updated (previously called ‘External routing interface component (ERIC)’. Subject and sub headings also updated.
   
PAYE43010 ‘Capturing annual returns - 2005 onwards’ - Under sub heading ‘Capturing correction returns’, text added.
PAYE43013 ‘Capture correction returns - 2005 onwards (action Guide)’ - ‘Note 7’ added at the beginning.
PAYE46045 ‘Employer return post capture: form P38(S)’ - Under sub heading ‘When is a form P38(S) appropriate’, new opening sentence added relating to RTI.
PAYE55000 onwards ‘Employer returns: RTI submissions’ - This is a new section of the manual.

Employment maintenance

PAYE60001 ‘In-year forms and data capture: introduction’ - Under sub heading ‘In-year forms’, text added about RTI.
   
PAYE60021 ‘Capturing in-year forms (Action Guide)’ - Under sub heading ‘Capture in-year form’, at step 1, ‘Note g’ added.
PAYE60030 ‘In-year forms and data capture: create individual record: overview’ - Subject updated for RTI.
PAYE60035 ‘Work item 49 - temporary record created - trace / maintain / merge’ - Subject updated for RTI.
PAYE61001 ‘Create employment: introduction’ - Subject updated for RTI.
PAYE61010 ‘Create employment: P45 Part 3 overview’ - Opening paragraph updated for RTI.
PAYE61015 ‘Create employment: P45 Part 3 employer responsibilities’ - Second to the last paragraph updated for RTI.
PAYE61020 ‘Create employment: P46 overview’ - Subject updated for RTI.
PAYE61025 ‘Create employment: P46 employer responsibilities’ - Subject updated for RTI.
PAYE61035 ‘Create employment: receipt of form P46’ - Subject updated for RTI.
PAYE61052 ‘Create employment from customer correspondence’ - Subject updated for RTI. ‘Note’ added at the end.
PAYE61053 ‘Create employment from customer correspondence (Action Guide)’ - Under sub heading ‘If you are notified of a new employment’, ‘Note’ added to first bullet at step 4.
PAYE61055 ‘Create employment: mobilisation and de-mobilisation of forces reservists’ - First bullet updated for RTI.
PAYE61060 ‘Create employment: personal and domestic employees’ - ‘Note’ added at the end about the cessation of simplified deduction schemes.
PAYE61070 ‘Create employment: individual continues to be self employed’ - Second paragraph updated for RTI.
PAYE61080 ‘Work item 9 - P46 box A - EMPT inserted as DOC not latest’ - Subject updated for RTI,
PAYE61085 ‘Work item 10 - P46 box A - live primary OCPN exists - secondary created’ - Subject removed as this work item is no longer generated.
PAYE61086 ‘Work item 10 - P46 box A - live primary OCPN exists - secondary created (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE61090 ‘Work item 11 - P46 box A - no live primary - secondary at same EMP REF’ - Subject removed as this work item is no longer generated.
PAYE61091 ‘Work item 11 - P46 box A - no live primary - secondary at same EMP REF (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE61095 ‘Work item 12 - P46 box A - no live primary - secondary exists unexpected code’ - Subject removed as this work item is no longer generated.
PAYE61096 ‘Work item 12 - P46 box A - no live primary - secondary exists unexpected code (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE61100 ‘Work item 13 - P46 box A - live primary - secondary at same EMPREF’ - Subject removed as this work item is no longer generated.
PAYE61101 ‘Work item 13 - P46 box A - live primary - secondary at same EMPREF (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE61105 ‘Work item 14 - P46 box B EMPT inserted DOC not latest’ - Subject updated for RTI.
PAYE61110 ‘Work item 15 - P46 box B - live primary OCPN exists - secondary created’ - Subject removed as this work item is no longer generated.
PAYE61111 ‘Work item 15 - P46 box B - live primary OCPN exists - secondary created (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE61115 ‘Work item 16 - P46 box B - no live primary - secondary at same EMP REF’ - Subject removed as this work item is no longer generated.
PAYE61116 ‘Work item 16 - P46 box B - no live primary - secondary at same EMP REF (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE61120 ‘Work item 17 - P46 box B - no live primary - secondary exists unexpected code’ - Subject removed as this work item is no longer generated.
PAYE61121 ‘Work item 17 - P46 box B - no live primary - secondary exists unexpected code (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE61125 ‘Work item 18 - P46 box B - live primary - secondary at same EMP REF’ - Subject removed as this work item is no longer generated.
PAYE61126 ‘Work item 18 - P46 box B - live primary - secondary at same EMP REF (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE61130 ‘Work item 19 - P46 box C - primary at same EMP REF wks number match’ - Subject removed as this work item is no longer generated.
PAYE61131 ‘Work item 19 - P46 box C - primary at same EMP REF wks number match (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE61135 ‘Work item 20 - P46 box C - primary at same EMP REF - wks no. differs / blank’ - Subject removed as this work item is no longer generated.
PAYE61136 ‘Work item 20 - P46 box C - primary at same EMP REF - wks no. differs / blank (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE61140 ‘Work item 35 - P45 part 3 code in use does not match EMPT record’ - Subject updated for RTI.
PAYE61141 ‘Work item 35 - P45 part 3 code in use does not match EMPT record (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI35.
PAYE61160 ‘Work item 221 - EXPAT EMPT created’ - Subject updated for RTI.
PAYE61165 ‘Work item 223 - P46 - in year cessation REPT made for same year’ - Subject updated for RTI.
PAYE61170 ‘Work item 242 - P46 - code in use is not as expected’ - Subject updated for RTI.
PAYE61171 ‘Work item 242 - P46 - code in use is not as expected (Action Guide)’ - Action Guide removed as replaced by SPD WI242 and SPD WI242_AO.
PAYE61201 ‘Work item 76 - P14 cannot be linked to multiple employments (Action Guide)’ - Under sub heading ‘P14 received which cannot be posted as it can be matched to more than one employment’, at step 7, ‘Note b’ added.
PAYE61211 ‘Work item 251 - P14 creates pension/first PAYE interest (Action Guide)’ - Under sub heading ‘If SA record is not held compare the P14 to the individuals employment record’, at step 13, ‘Note’ added.
PAYE61215 ‘Create employment: P46(Expat) receipt and post departure EXPAT P14’ - Subject updated for RTI.
PAYE61226 ‘Work item 430 - P14 can be matched to a single employment with a P14 already linked (Action Guide)’ - Under sub heading ‘P14 has created a period of employment which matches either an existing or a previously created employment that already has a P14 posted’, ‘Note’ added at step 9, further ‘Note’ ‘b’ added at step 11 and ‘Note’ added to step 17.
PAYE62001 ‘Cease employment: introduction’ - Text added about how employers who are within RTI will submit leaving information.
PAYE62010 ‘Cease employment: P45 part 1 overview’ - Text added relating to RTI.
PAYE62015 ‘Cease employment: employer responsibilities’ - Text added about how employers who are within RTI will submit leaving information.
PAYE62031 ‘Cease employment: capture cessation details (Action Guide)’ - Under sub heading ‘Capture cessation details’, ‘Note’ added at step 9.
PAYE62045 ‘Work item 40 - P45 part 1 - different pay and tax’ - Subject updated for RTI.
PAYE62046 ‘Work item 40 - P45 part 1 - different pay and tax (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI40.
PAYE62055 Work item 42 - P45 part 1 - tax table discrepancy’ - Subject updated to include information about Full Payment Submission (FPS).
PAYE62056 Work item 42 - P45 part 1 - tax table discrepancy (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI42.
PAYE63001 ‘Filing online: employers: introduction’ - First paragraph updated for RTI.
PAYE63010 ‘Filing online: employers: employers’ - First paragraph updated for RTI.
PAYE63015 ‘Filing online: employers: online employer responsibilities’ - Second paragraph updated for RTI.
PAYE63025 ‘Filing online: employers: automatic entry of leaving details’ - Subject updated for RTI.
PAYE63030 ‘Filing online: employers: automatic setting up of records’ - Subject updated for RTI.
PAYE63035 ‘Filing online: employers: automatic transfer of records’ - First paragraph updated for RTI.
PAYE63040 ‘Filing online: employers: automatic record update for new pensioners’ - Subject and sub headings updated for RTI. New sub heading and corresponding text added for ‘Automatic issue of tax code calculation’.
PAYE64001 ‘Maintain employment: introduction’ - Text added about RTI employments.
PAYE64010 ‘Maintain employment: edit employment details’ - Further ‘Note’ added.
PAYE64011 ‘Maintain employment: edit employment details (Action Guide)’ - ‘Note’ added at step 4 and further ‘Note’ added at step 10.
PAYE64015 ‘Maintain employment: deleted employment’ - Subject updated for RTI.
PAYE64016 ‘Maintain employment: delete employment (Action Guide)’ - Under sub heading ‘Employment created from P14’, at step 5, further ‘Note’ added. New sub heading, corresponding text and step 21 added for ‘Employment created from RTI submission’.
PAYE64025 ‘Maintain employment: customer query and gaps in employment history’ - Text added at the beginning of the subject about RTI employers.
PAYE64026 ‘Maintain employment: receipt of telephone call, letter or form P91 for gaps in employment history (Action Guide)’ - Under sub heading ‘Previous income over the NIC lower earnings threshold’, at step 8, further ‘Note’ added.
PAYE64066 ‘Work item 246 - employer scheme ceased (Action Guide)’ - Under sub heading ‘Review EBS’, step 5 updated.
PAYE65010 ‘Employment agencies: agency schemes - general’ - Subject updated for RTI.
PAYE65021 ‘Employment agencies: agency schemes - initial meeting (Action Guide)’ - Under sub heading ‘Common problems’, steps 5 and 6 updated for RTI.
PAYE65025 ‘Employment agencies: agency schemes - forms’ - Under sub heading ‘Employment Maintenance forms P45 part 3 and P46’, ‘Note’ added about RTI.
PAYE65030 ‘Employment agencies: agency workers and claims to JSA’ - Subject updated for RTI.

PAYE operation

PAYE71030 ‘Aspects of PAYE operation - employee: directors of companies in liquidation’ - Subject updated.
   
PAYE73025 ‘Simplified deduction schemes: increase in pay above PAYE threshold’ - Removed the reference to ‘PAYE20086’ as the Action Guide has been removed (see entry above).
PAYE75030 ‘PAYE direct payment: taxpayer responsible for own NIC’ - Subject re-written.
PAYE76080 ‘Pensioners: P46(Pen)’ - Subject updated.
PAYE77212 ‘Employment and support allowance: PB3 - IB to ESA reassessment (Action Guide)’ - ‘Note’ added at steps 6, 10, 19, 24, 26, 31, 35, 38, 43 and 51.
PAYE78051 ‘Taxation of job seekers allowance: receipt of form P181 (Action Guide)’ - Under sub heading ‘Benefit is for CY’, ‘Note’ added at step 8.
PAYE79001 ‘Targeted review forms: introduction’ - Opening text and that under sub heading ‘Bulk issue’ updated.
PAYE79010 ‘Targeted review forms: basis of issue of review forms’ - Sub heading and corresponding text for ‘Pensioner cases’ removed. Text updated under sub heading ‘Form P810’.
PAYE79015 ‘Targeted review forms: business by telephone’ - Title and subject updated.
PAYE79025 ‘Targeted review forms: examining review forms’ - ‘Note 2’ relating to the P810 removed.
PAYE79031 ‘Targeted review forms: how to process form R40’ - Under sub heading ‘Updating IABD for CY and CY+1’, text updated.
PAYE79043 ‘Targeted review forms: inhibit the issue of review form P810 (Action Guide)’ - Action Guide removed as this process is now obsolete.
PAYE79045 ‘Targeted review forms: setting annual frequency indicator (where P810 would be issued three yearly) (Action Guide)’ - Action Guide removed as this process is now obsolete.
PAYE79055 ‘Targeted review forms: letters to higher rate individuals (SA252)’ - Subject updated.
PAYE79080 ‘Targeted review forms: review forms issue exceptions’ - Bullets updated.
PAYE79085 ‘Work item 216 -targeted review form not issued - excess items’ - Subject removed as this work item is no longer generated.
PAYE79086 ‘Work item 216 -targeted review form not issued - excess items (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE79090 ‘Review forms not returned or returned undelivered, lost or destroyed’ - Under sub heading ‘Form not returned’ and heading ‘Form P810’, text updated and ‘Note’ added.
PAYE79105 ‘Types of review form and their issue’ - Subject updated.
PAYE81050 ‘Double taxation claims submitted by non resident individuals: repayments in self assessment (Action Guide)’ - Under sub heading ‘Years prior to CY-1’, text and new headings added. Remaining steps re-numbered accordingly.

Reconcile individual

PAYE90011 ‘Work item 236 - issue request for voluntary payment’ - Text updated at the beginning of the subject to remove the reference to work item 173 (and PAYE13009) as this will no longer be generated (see entry for PAYE13009 above). In the final paragraph, reference to PAYE90012 removed as the corresponding Action Guide relating to work item 236 has been removed and replaced by SPD WI236 (see entry below).
   
PAYE90012 ‘Work item 236 - issue request for voluntary payment (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI236.
PAYE91081 ‘Work item 245 - overpayment identified issue manual payment (Action Guide)’ - Step 1 updated.
PAYE92010 ‘How a P14 updates an individuals record’ - Under sub heading ‘Points to note on P14 created employments’, ‘Note’ added at the end about not using the ‘#’ symbol anywhere in the works number field.
PAYE93001 ‘End of year reconciliation: introduction’ - Under sub headings ‘Overpayment identified’ and ‘Underpayment identified’, text updated.
PAYE93005 ‘End of year reconciliation: interaction with self assessment’ - New Sub heading and corresponding text added for ‘SA balancing charges’. Under sub heading ‘SA years reconciled on NPS’, ‘Note’ added to first bullet.
PAYE93010 ‘Deciding if a case can be reconciled’ - Form R40 added as an example in second paragraph.
PAYE93036 ‘End of year reconciliation: tax calculation issues’ - Under sub heading ‘Individual Bankruptcy cases’, text updated as to where to refer to for guidance on bankruptcy cases. Under sub heading ‘Multiple periods of employment with the same employer in the same year’, further ‘Note’, ‘2’ added. Under sub heading ‘Missing Employments’, ‘Note’ added at the end.
PAYE93055 ‘Work item 438 - mismatched NT code (Action Guide)’ - Text added above the table.
PAYE93059 ‘Work item 233 - EOYR - NT code held (Action Guide)’ - Under sub heading ‘Check to see whether or not code NT is correct’, text added to step 1. Under sub heading ‘Review and correct the CY codes’, text added to step 2.
PAYE93092 ‘End of year reconciliation: arrears of pay or pension (Action Guide)’ - Under sub heading ‘Recreate employment’, at step 5, ‘Note’ added.
PAYE94046 ‘In-year reconciliation: trivial commutation repayment calculation (Action Guide)’ - Action Guide removed as it has been replaced by SPD 7c.11.3.
PAYE96017 ‘Work item 301 - incomplete record P14/P11D not received (Action Guide)’ - Under sub heading ‘Action to take where P14 outstanding’, fifth bullet at step 13 updated.

Accounting

PAYE98005 ‘End of year: SA underpayments’ - Under sub heading ‘Transferring in SA underpayments’, further text added and under sub heading ‘Reducing SA underpayments’ further ‘Note’ added at the end.
   

Individual records

PAYE103016 ‘Work item 21 - DOD received - review record’ - Text added at the beginning.
   
PAYE103017 ‘Work item 21 - DOD received - review record (Action Guide)’ - Text added at the beginning above the table. Under sub heading ‘Next action’, at step 10, further ‘Note’ ‘b’ added.
PAYE103045 ‘Maintain individual details: agent details: non CESA agents’ - Under sub heading ‘Data Migration’, deleted the reference to PAYE103048 as the Action Guide has been removed - link added to SPD 4a.1 which has replaced the Action Guide.
PAYE103047 ‘Maintain individual details: non CESA: insert agent details (Action Guide)’ - Action Guide removed as it has been replaced by SPD 4a.1.
PAYE103048 ‘Maintain individual details: non CESA: amend agent details (Action Guide)’ - Action Guide removed as it has been replaced by SPD 4a.1.
PAYE103075 ‘Maintain individual details: deceased indicator’ - Subject updated.
PAYE104025 ‘Merge individual records: manual merge’ - Under sub heading ‘TRN to NINO/TRN to TRN’, text added at the end.
PAYE104031 ‘Merge individual records: manual merge: identify individual (Action Guide)’ - Action Guide removed as it has been replaced by SPD 46.
PAYE104043 ‘Work item 78 - new NINO record created - possible duplicate with TRN (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI078.
PAYE104044 ‘Work item 247 - automatic merge failure - identity details not identical (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI247.
PAYE104045 ‘Work item 248 - automatic merge failure - adult registration with PAYE details held (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI248.
PAYE104046 ‘Work item 249 - CID merge notification - manual PAYE merge (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI249.
PAYE105017 ‘Contact history: telephone and correspondence - core principles’ - Second bullet list updated.
PAYE105020 ‘Contact history: work management item - core principles’ - Second list of bullets updated.
PAYE105024 ‘Contact history: abbreviations’ - ‘Note 2’ added at the beginning.
PAYE106001 ‘Re-issue correspondence: introduction’ - New sub heading and corresponding text added for ‘Automatic re-issue of forms’. Under sub heading ‘Letters and forms issued from the PAYE Service’ - the bulleted list has been updated and further text added to the ‘Note’. Under sub heading ‘Letters and forms held on SEES OCA’, text added to first paragraph.
PAYE106010 ‘Re-issue correspondence: re-issue a letter or form’ - Under sub heading ‘Work item 215 - RLS updated - review automated outputs’, text added. Under sub heading ‘Re-issue PAYE Service form’, bullets updated.
PAYE106012 ‘Work item 215 - RLS updated - review automated outputs (Action Guide)’ - Under sub heading ‘Initial action’, address at step 1 updated.
PAYE106013 ‘Re-issue PAYE service letter or form (Action Guide)’ - Under sub heading ‘Re-issue form’, reference to ‘SA252(Agent)’ removed from step 6 and corresponding heading.
PAYE106014 ‘Re-issue correspondence: issue OCA generated letter or form (Action Guide)’ - Under sub heading ‘Import Individual’s designatory details from the PAYE Service to OCA’, ‘Note b’ added at step 3.

Work management

PAYE110020 ‘PAYE work management system: work lists’ - Under sub heading ‘Special output indicators’, text updated.
   

PAYE Service trace employer / individual

PAYE120040 ‘Work item 78 - new NINO record created - possible duplicate record with TRN’ - Subject removed (see entry immediately below).
   
PAYE120041 ‘Work item 78 - new NINO record created - possible duplicate record with TRN’ - Action Guide removed as it has been replaced by SPD WI078.

IABD

PAYE130060 ‘IABD: investment income’ - Under sub heading ‘Unit Trusts’, second bullet updated. Under sub heading ‘Untaxed National Savings / Savings Bonds’, text updated. Under sub heading ‘Chargeable Event Gains’, paragraph starting ‘In exceptional circumstances……..’ has been updated.