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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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PAYE Manual: recent changes

Below are details of the amendments that were published on 04 May 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 link to the ‘DT Digest’ (on the HMRC Internet) have been updated with the current link.


Page Details of update

Left bar content

PAYE001 (HMRC Intranet only) ‘Business Calendar’ - Updated and entries for April 2012 removed and entries for April 2013 added.
PAYE056 (HMRC Intranet only) ‘Index of Forms’ - Removed entries for ‘CA8411’ and ‘CEPTL001’.
PAYE058 (HMRC Intranet only) ‘Index of work items’ - The links for the following work item entries have been updated - 076, 137, 156, 305, 307, and 430.

Appeals and reviews

PAYE7006 ‘Decision makers and reviewers: decision maker (Action Guide)’ - Under sub heading ‘Initial action’, step 1 updated.


PAYE10010 ‘Coding allowances and reliefs: age-related allowances’ - Under sub heading ‘Estimated income’, text updated.
PAYE12045 ‘Coding deductions and expenses: expenses’ - Under sub heading ‘Flat rate expenses (FRE)’ and heading ‘Removing FRE from a tax code’, text added to final bullet.
PAYE13071 ‘Work item 137 - ALLCES allocated do not balance (Action Guide)’ - Action Guide (and references to ‘PAYE13071’) removed as it has been replaced by SPD WI137.
PAYE13072 ‘Work item 156 - review code - unused allowances (Action Guide)’ - Action Guide (and references to ‘PAYE13072’) removed as it has been replaced by SPD WI156.
PAYE13085 Coding: general principles: estimated income’ - Subject updated.
PAYE13152 ‘Work item 423 - SA auto coding - manual code indicator set (Action Guide)’ - Under sub heading ‘Update the record’, ‘Note’ added at step 2.

Employer records

PAYE25045 ‘Employer mailings: employer orderline’ - Under sub headings ‘Employer Orderline - History’ and ‘Employer Orderline - Forms available’ web address updated.

Employer returns

PAYE45001 ‘Employer return exceptions: introduction’ - Subject updated to remove reference to magnetic media.
PAYE45010 ‘Employer return exceptions: central exception processing team (CEPT)’ - Sub heading and corresponding text for ‘Mag media failures’ removed. Reference to magnetic media removed from the subject.
PAYE45011 ‘Employer return exceptions: central exception processing team (CEPT) (Action Guide)’ - Sub heading and corresponding step for ‘Action on receipt of form CA8411’ removed and remaining steps re-numbered accordingly.

P11D processing

PAYE57002 ‘Logging forms P11D: P11D quality standard’ - New subject.
PAYE57003 ‘Logging forms P11D: common mistakes on forms P11D’ - New subject.
PAYE57200 to PAYE57355 ‘Processing and retrieving forms P11D’ - Section title updated (previously called ‘Processing forms P11D’).
PAYE57255 ‘Processing and retrieving forms P11D: cases selected for QA/QC’ - New paragraph added at the end of the subject about the results of QA/QC checks.
PAYE57265 ‘Processing and retrieving forms P11D: updating a batch’ - Text added to subject about ‘Nil forms P11D’.
PAYE57355 ‘Processing and retrieving forms P11D: retrieve captured P11D from storage’ - New subject.
PAYE57801 ‘QA/QC for captured forms P11D: introduction’ - Two new paragraphs added at the end of the subject.
PAYE57825 ‘QA/QC for captured forms P11D: completing the QA/QC questions’ - Two new paragraphs added at the end of the subject.

Employment maintenance

PAYE61201 ‘Work item 76 - P14 cannot be linked to multiple employments (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI76(AA) and SPD WI76(AO).
PAYE61226 ‘Work item 430 - P14 can be matched to a single employment with a P14 already linked (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI430(AA) and SPD WI430(AO).

PAYE operation

PAYE74025 ‘Lump sum termination payments: repayment claims following termination payment’ - Subject updated.
PAYE74026 ‘Lump sum termination payments: repayment claims following termination payment (Action Guide)’ - Action Guide updated.
PAYE80026 ‘Review of claims and deductions: income from property (Action Guide)’ - Under sub heading ‘Reply received’, text added to first bullet at step 5.
PAYE80032 ‘Review of claims and deductions: gift aid (Action Guide)’ - Action Guide updated.
PAYE80033 ‘Review of claims and deductions: loan (Action Guide)’ - Action Guide updated.
PAYE80035 ‘Review of claims and deductions: PPR (Action Guide)’ - Action Guide updated.
PAYE80036 ‘Review of claims and deductions: PSUBS (Action Guide)’ - Action Guide updated.
PAYE80037 ‘Review of claims and deductions: RAR (Action Guide)’ - Action Guide updated.
PAYE81071 ‘Double taxation claims submitted by non resident individuals: cancellation of double taxation relief: coding (Action Guide)’ - Under sub heading ‘Cancellation of DT relief - coding CY’, step 5 updated.
PAYE81072 ‘Double taxation claims submitted by non resident individuals: cancellation of double taxation relief: reconciling year of cancellation (Action Guide)’ - Under sub heading ‘Reconcile year of cancellation’, further bullets added to step 6.

Reconcile individual

PAYE90011 ‘Work item 236 - issue request for voluntary payment’ - Text added about what to consider when reviewing work item 236.
PAYE91015 ‘Overpayments: early repayments’ - Under sub heading ‘Form P60 / P60 duplicate / P60 substitute’, text added.
PAYE91040 ‘Overpayments: nominees’ - Under sub heading ‘Nominees with addresses outside the United Kingdom’, text updated.
PAYE91063 ‘Overpayments: prepare and issue a manual repayment (Action Guide)’ - Under sub heading ‘Authorising Officer duties’, text added above step 7 and to step 7. Under sub heading ‘R400 checker / RSO duties’, text added to step 10.
PAYE91065 ‘Overpayments: repayment claim forms and requests’ - Under sub heading ‘Request by telephone when there has been a change of address’, further text added.
PAYE91076 ‘Work item 234 - no repayment indicator (Action Guide)’ - Steps 1 and 2 updated.
PAYE91090 ‘PAYE Service overpayment to be set against self assessment (SA)’ - Two further bullets added at the end of the subject.
PAYE93058 ‘Work item 117 - potential SA case (Action Guide)’ - Text updated above the table. Under sub heading ‘Initial review’, step 1 updated.
PAYE93063 ‘Work item 307 - voluntary payment held in year (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI307.
PAYE93092 ‘End of year reconciliation: arrears of pay or pension (Action Guide)’ - Action Guide updated.
PAYE94021 ‘In-year reconciliation: special circumstances (Action Guide)’ - Under sub heading ‘Individual is in prison’, ‘Note’ added to step 23.
PAYE94025 ‘In-year reconciliation: cessation repayments’ - Subject updated.
PAYE94055 ‘In-year reconciliation: redundancy repayment calculation (Action Guide)’ - Action Guide updated and steps re-numbered as necessary.
PAYE94061 ‘In-year reconciliation: unemployment repayments (Action Guide)’ - Under sub heading ‘First repayment claim’, at step 1, further bullet added.
PAYE96019 ‘Work item 305 - earlier tax year not reconciled (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI305.
PAYE96280 ‘Reconciling CY-6 to CY-2: reconciling multiple years - years to 2007-08 inclusive’ - Under sub heading ‘JSA claims’ and heading ‘Was not live at the end of the given tax year’, final bullet updated.

Individual records

PAYE103015 ‘Maintain individual details: date of death’ - Text added immediately before the heading ‘Verified date of death incorrect’.
PAYE103025 ‘Maintain individual details: address’ - Under sub heading ‘British Forces Post Office (BFPO)’, second paragraph updated.


PAYE130060 ‘IABD: investment income’ - Under sub heading ‘Bank / Building Society Interest, UK Dividends, Stock Dividends and Purchased Life Annuities’ and heading ‘Repayment Cases - no liability’, text added.