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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 29 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.
Note: Please note that throughout this publication all references to P43 have been updated to read P43 (SEES) and references to P43(T) have been removed.

 

Page Details of update
   

Left bar content

PAYE001 (HMRC Intranet only)  ‘Business Calendar’ - Updated and entries for June 2013 added.
   
PAYE056 (HMRC Intranet only)  ‘Index of Forms’:

Entry for ‘P43’ changed to read ‘P43 (SEES)’

Entry for P43(T) removed

Under sub heading ‘New Employer Packs’, entry for ‘New Employer Pack for Domestic (DOME) schemes’ removed as this pack stopped being issued on 6 April 2012.    
  PAYE058 (HMRC Intranet only)  ‘Index of work items’ - The link for work item 082 has been updated.

Coding

PAYE11120 ‘Codes: how they are used and calculated: issuing and amending a tax code’ - Under sub heading ‘Making amendments to a code for CY and CY+1’, text added.
   
PAYE12020 ‘Work item 082 - manual P2/P2X (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI082.
PAYE12060 ‘Coding deductions and expenses: non-PAYE income’ - Under sub heading ‘New sources of non-PAYE income advised by telephone (to offices with voice recording facilities)’, text updated in the first paragraph.

Employer records

PAYE20110 ‘Set up employer record: EPA scheme - company in liquidation and earnings paid’ - Under sub heading ‘Employment Rights Act 1999 (ERA)’, text updated.
   
PAYE21090 ‘Maintain employer record: employer segmentation’ - Under sub heading ‘Mandatory online filing dates’, ‘Note’ added.
PAYE30045 ‘Movement of an employer record: successions’ - Under sub heading ‘The new owner’, text updated. Under sub heading ‘A succession has not taken place’, ‘Note’ added.
PAYE30046 ‘Movement of an employer record: successions (Action Guide)’ - Under sub heading ‘Computer action’, step 5 updated.

Employer returns

PAYE40031 ‘Employer return - quality checks: form P37 and / or cards P12 - 2005 onwards (Action Guide)’ - Under sub heading ‘Cards P12’, step 10 updated.
   
PAYE46050 ‘Employer return post capture: form P227 and regulation 72’ - Subject removed.
PAYE46051 ‘Employer return post capture: form P227 and regulation 72 (Action Guide)’ - Action Guide removed.
PAYE46085 ‘Employer return post capture: regulation 72’ - Subject removed.
PAYE46105 ‘Employer return post capture: tax table check’ - Second bullet updated.
PAYE46106 ‘Employer return post capture: tax table check (Action Guide)’ - Under sub heading ‘Reviewing form(s) P14’, step 10 updated. Under sub heading ‘Reviewing card(s) P12’, steps 13 and 14 updated.
PAYE47020 ‘Employer return - overpayments: completion of form P565 request stencil’ - Under sub heading ‘When to use a form P565 Request Stencil’, further bullet added, ‘The overpayment is as a result of a wrongly allocated payment’.
PAYE47065 ‘Employer return - overpayments: overpayments and amended P35s - repayment of PAYE and NICs in error’ - Subject updated.
PAYE51045 ‘Employer EOY penalties: small employer penalties’ - New subject.
PAYE52060 ‘Employer return forms: scheme types and return forms’ - In the table the ‘Return Form’ column for entries ‘DCNI’, ‘DPGEN’ and ‘DPNI’ have been updated with further text.

P11D processing

PAYE57015 ‘Logging forms P11D: log a batch (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.1.
   
PAYE57020 ‘Logging forms P11D: update the employer entry (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.1.
PAYE57025 ‘Logging forms P11D: delete the employer entry (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.1.
PAYE57050 ‘Logging forms P11D: logging forms P11D outside workflow management (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.1.
PAYE57210 ‘Processing and retrieving forms P11D: processing forms P11D (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.3.
PAYE57215 ‘Processing and retrieving forms P11D: adding a car benefit (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.3.
PAYE57220 ‘Processing and retrieving forms P11D: updating a car benefit (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.3.
PAYE57225 ‘Processing and retrieving forms P11D: deleting a car benefit (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.3.
PAYE57231 ‘Processing and retrieving forms P11D: free fuel withdrawn (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.3.
PAYE57235 ‘Processing and retrieving forms P11D: capturing ‘other’ benefits (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.3.
PAYE57237 ‘Processing and retrieving forms P11D: adding ‘other’ benefits (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.3.
PAYE57240 ‘Processing and retrieving forms P11D: updating ‘other’ benefits (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.3.
PAYE57245 ‘Processing and retrieving forms P11D: deleting ‘other’ benefits (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.3.
PAYE57250 ‘Processing and retrieving forms P11D: capturing a batch in workflow management (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.3.
PAYE57280 ‘Processing and retrieving forms P11D: capture a beneficial loan benefit (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.3.
PAYE57285 ‘Processing and retrieving forms P11D: adding a beneficial loan benefit (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.3.
PAYE57290 ‘Processing and retrieving forms P11D: updating a beneficial loan benefit (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.3.
PAYE57295 ‘Processing and retrieving forms P11D: deleting a beneficial loan benefit (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.3.
PAYE57301 ‘Processing and retrieving forms P11D: capture van benefit (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.3.
PAYE57305 ‘Processing and retrieving forms P11D: capture MARORS’ - Text added to subject.
PAYE57306 ‘Processing and retrieving forms P11D: capture MARORS (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.3.
PAYE57310 ‘Processing and retrieving forms P11D: capture mileage allowance payments’ - Text added to subject.
PAYE57311 ‘Processing and retrieving forms P11D: capture mileage allowance payments (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.3.
PAYE57330 ‘Processing and retrieving forms P11D: capture the director signal (Action Guide)’ - Action Guide removed as it has been replaced by SPD 71.3.
PAYE58410 ‘P11D(b) penalty appeals: consideration by a higher officer’ - New subject.
PAYE58415 ‘P11D(b) penalty appeals: reasonable excuse’ - New subject.
PAYE58420 ‘P11D(b) penalty appeals: unacceptable excuse’ - New subject.

Employment maintenance

PAYE63020 ‘Filing online: employers: local office reorganisations’ - Subject removed as the information is out of date.
   
PAYE64011 ‘Maintain employment: edit employment details (Action Guide)’ - Action Guide removed as it has been replaced by SPD 1c.
PAYE64016 ‘Maintain employment: delete employment (Action Guide)’ - Under sub heading ‘Initial action’, ‘Notes’ added at step 3. Under sub heading ‘Employment created from P14’, ‘Note a’ at step 4 updated and ‘Note b’ added. Plus step 21 updated and new steps 22 - 24 added

PAYE operation

PAYE74015 ‘Lump sum termination payments: how employers operate PAYE on termination payments’ - Under sub heading ‘Termination payment is made wholly or partly in kind. For example, a house or car is transferred’, text added.
   
PAYE74026 ‘Lump sum termination payments: repayment claims following termination payment (Action Guide)’ - Action Guide removed as it has been replaced by SPD 7d.
PAYE77042 ‘Incapacity benefit: form P46(IB): receipt of (Action Guide)’ - Action Guide removed as it has been replaced by SPD 6a.3.
PAYE77043 ‘Incapacity benefit: form P46(IB): revised award (Action Guide)’ - Action Guide removed as it has been replaced by SPD 6a.3.

Reconcile individual

PAYE91063 ‘Overpayments: prepare and issue a manual repayment (Action Guide)’ - Under sub heading ‘Initial action’, ‘Note’ added at step 2 and step 6 updated.
   
PAYE93001 ‘End of year reconciliation: introduction’ - New sub heading and corresponding text added for ‘Use of EYAs in reconciliation’.
PAYE93005 ‘End of year reconciliation: interaction with self assessment’ - Under sub headings ‘General information’ and ‘SA years reconciled on NPS’, text added.
PAYE93058 Work item 117 - potential SA case (Action Guide)’ - Under sub heading ‘Action to take’, further bullet added at step 3.
PAYE93092 ‘End of year reconciliation: arrears of pay or pension (Action Guide)’ - Under sub heading ‘Arrears of pay or pension relates to years that are no longer on NPS’, third bullet at step 9 updated.
PAYE94055 ‘In-year reconciliation: redundancy repayment calculation (Action Guide)’ - Action Guide removed as it has been replaced by SPD 7e.
PAYE94061 ‘In-year reconciliation: unemployment repayments (Action Guide)’ - Action Guide removed as it has been replaced by SPD 7a and SPD 7b.

Individual records

PAYE103016 ‘Work item 21 - DOD received - review record’ - ‘OCAD5’ changed to read ‘OCAD30’ in the fourth paragraph.
   
PAYE103017 ‘Work item 21 - DOD received - review record (Action Guide)’ - The number of the ‘OCAD’ letters have been changed at steps 10 and 14.

PAYE Service income, allowances, benefits and deductions

PAYE130050 ‘IABD: expenses’ - Under sub heading ‘Earlier Year’s Adjustment (EYA)’ - Text added to the first ‘Note’.