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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 01 June 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.

 

Page Details of update
   

Left bar content

PAYE001 (HMRC Intranet only) ‘Business Calendar’ - Updated and entries for May 2012 removed and entries for May 2013 added.
   
PAYE058 (HMRC Intranet only) ‘Index of work items’ - The links for the following work item entries have been updated - 077, 119 and 217.

Background

PAYE1005 ‘Access to records: access rights’ - New sub heading and corresponding text added for ‘Access to ECS’.
   

Appeals and reviews

PAYE7500 to PAYE7580 ‘End of year penalty appeals’ - This is a new section of the Manual.
   

Coding

PAYE11011 ‘Codes: how they are used and calculated: how to apply tax code NT (Action Guide)’ - Action Guide (and references to PAYE11011) removed as it has been replaced by SPD 6c.1.
   
PAYE11035 ‘Codes: how they are used and calculated: P2 special notes’ - The bullets above the table have been updated.
PAYE11120 ‘Codes: how they are used and calculated: issuing and amending a tax code’ - Under sub heading ‘Amending override code 0T’, text updated.
PAYE12055 ‘Coding deductions and expenses: jobseeker’s allowance’ - ‘Note’ added.
PAYE13091 ‘Coding: general principles: estimated pay (Action Guide)’ - Action Guide (and references to PAYE13091) removed as it has been replaced by SPD 6a.16.
PAYE13141 ‘Work item 217 - potential SA case (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI217.

Employer records

PAYE20100 ‘Set up employer record: DPNI scheme - direct payment (tax and NIC)’ - Further ‘Note’ (‘Note 2’) added at the beginning of the subject.
   
PAYE25014 ‘Employer mailings: P9 reprint (Action Guide)’ - Second bullet updated at steps 1 and 2.
PAYE31010 ‘Employer record work lists: EDI cess / canc exceptions’ - Subject updated.

Employer returns

PAYE43500 to PAYE43565 ‘ECS additional processing action’ - This is a new section of the Manual.
   
PAYE44040 ‘Electronic employer returns: automatic online penalties’ - New subject.
PAYE44045 ‘Electronic employer returns: e-file penalty details screen’ - New subject.
PAYE44050 ‘Electronic employer returns: issue e-file penalty screen’ - New subject.
PAYE44055 ‘Electronic employer returns: manual issue of an online penalty’ - New subject.
PAYE44060 ‘Electronic employer returns: e-file exceptions list screen’ - New subject.
PAYE44065 ‘Electronic employer returns: online penalty appeals’ - New subject.
PAYE44070 ‘Electronic employer returns: receipt of an appeal’ - New subject.
PAYE44075 ‘Electronic employer returns: e-file penalty appeal screen’ - New subject.
PAYE44080 ‘Electronic employer returns: amending a penalty charge’ - New subject.
PAYE44085 ‘Electronic employer returns: recording the result of an appeal’ - New subject.
PAYE44090 ‘Electronic employer returns: e-file open appeals’ - New subject.
PAYE45010 ‘Employer return exceptions: central exception processing team (CEPT)’ - Under sub heading ‘CEPT Letters / Stencils’, entry for ‘CA8460’ removed from the table as it is no longer issued by CEPT.
PAYE45011 ‘Employer return exceptions: central exception processing team (CEPT) (Action Guide)’ - Sub heading ‘Action on receipt of form CA8460’ and corresponding steps removed as CEPT no longer issue this form. Remaining steps re-numbered accordingly.
PAYE47020 ‘Employer return - overpayments: completion of form P565 request stencil’ - Under sub heading ‘When to use a form P565 Request Stencil’, in the ‘Note’, ‘COG914097’ amended to read ‘COG915097’.
PAYE47021 ‘Employer return - overpayments: completion of form P565 request stencil (Action Guide)’ - In ‘Note b’ at the beginning, ‘COG914097’ amended to read ‘COG915097’. Under sub heading ‘Completion of the form P565 Request Stencil’, at step 1, ‘Note’ at sixth bullet updated.
PAYE47046 ‘Employer return - overpayments: form P565 (Action Guide)’ - Under sub heading ‘Actions to be taken by Repayment Security Officer’, sixth bullet at step 6 updated.
PAYE47061 ‘Employer return - overpayments: overpayment notification (Action Guide)’ - Under sub heading ‘Unable to reconcile overpayment’, step 17 updated.
PAYE50955 ‘Employer starter and leaver forms: employer e-file in-year penalties: in-year exceptions list’ - Subject updated.
PAYE51005 ‘Employer EOY penalties: employer P35 penalty history screen’ - New subject.
PAYE51007 ‘Employer EOY penalties: issuing an employer penalty screen’ - New subject
PAYE51029 ‘Employer EOY penalties: EOY penalty details screen’ - New subject.
PAYE51050 ‘Employer EOY penalties: duty geared penalties’ - New subject.
PAYE53012 ‘Employer return work lists: post capture - 2007-08 onwards (Action Guide)’ - Under sub heading ‘Final steps to resolve discrepancy, for all repayment and non repayment cases where a figure is recorded in the ‘CIS deductions suffered’ box’ - Step 13 updated.
PAYE53031 ‘Employer return work lists: filed online advisory (Action Guide)’ - Under sub heading ‘EDIR INDICATOR NOT SET’, steps updated and the rest of the steps re-numbered accordingly.

Employment maintenance

PAYE61055 ‘Create employment: mobilisation and de-mobilisation of forces reservists’ - ‘Note’ added to the subject.
   

PAYE operation

PAYE70220 ‘Specific employments: armed forces: reserve and auxiliary forces’ - Under sub heading ‘Coding procedures prior to April 2009’, ‘Note’ added and text added to final paragraph.
   
PAYE77270 ‘Employment and support allowance: claim ceases’ - Further text added at the end of the subject.
PAYE78032 ‘Taxation of jobseekers allowance: JSA claimed and employment continues (Action Guide)’ - Under sub heading ‘Review individual’s record’, ‘Note’ added at step 4.
PAYE79027 ‘Targeted review forms: general rules for examining forms (Action Guide)’ - Step 5 updated.
PAYE79031 ‘Targeted review forms: how to process form R40’ - Under sub heading ‘Updating IABD for CY and CY+1’, text updated.
PAYE79032 ‘Targeted review forms: examining form R40 (Action Guide)’ - Action Guide removed as it has been replaced by SPD 6a.9.
PAYE81560 ‘International employments: applications under Section 690 ITEPA 2003 - reviewing the application’ - Final bullet updated.

Reconcile individual

PAYE91015 ‘Overpayments: early repayments’ - Subject updated to include electronic P60 information.
   
PAYE93005 ‘End of year reconciliation: interaction with self assessment’ - Under sub heading ‘General information’, further text added.
PAYE93010 ‘End of year reconciliation: deciding if a case can be reconciled’ - The years covered in the first bullet have been updated.
PAYE93036 ‘End of year reconciliation: tax calculation issues’ - New sub heading and corresponding text added for ‘Debt Relief Orders’.
PAYE93058 ‘Work item 117 - potential SA case (Action Guide)’ - Under sub heading ‘Action to take’, new steps 2 and 3 added and further bullet added at step 6 (previously step 4). Remaining steps re-numbered accordingly.
PAYE94081 ‘Work item 119 - P53 required (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI119.

PAYE Service trace employer / individual

PAYE120036 ‘Work item 77 - BEN/EXP or bulk expense changes - no trace individual (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI77.
   
PAYE120046 ‘Work item 79 - information from SA - no trace individual (Action Guide)’ - Under sub heading ‘Final action’, step 10 updated.