HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Below are details of the amendments that were published on 24 August 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. Entries for July 2012 removed and entries for July 2013 added.
PAYE058 (HMRC Intranet only) ‘Index of Work Items’ - Links updated for work items 215, 245 and 251. New entry added to the table for work item ‘439 - Automation of State Pension feed exceptions’.


PAYE10010 ‘Coding allowances and reliefs: age-related allowances’ - Subject updated.
PAYE12041 ‘Coding deductions and expenses: other deductions (Action Guide)’ - Step 3 updated. ‘Note’ added below the table.
PAYE12070 ‘Coding deductions and expenses: underpayments’ - Under sub heading ‘Coding in’, text updated.
PAYE12075 ‘Coding deductions and expenses: underpayment: multiple sources and not liable to tax at primary source’ - Action Guide removed as now obsolete.
PAYE13085 ‘Coding: general principles: estimated income’ - Subject updated.

Employer records

PAYE23010 ‘Employer types: care workers / direct payments’ - Reference to ‘DOME’ schemes removed from the subject.
PAYE27033 ‘Maintain schemes: change scheme type - P to XP (Action Guide)’ - Under sub heading ‘Scheme changed within current year’, step 23 updated. Sub heading ‘Action at 6 April’ changed to read ‘At 6 April Newry will’, step 24 removed and remaining steps re-numbered accordingly.

Employment maintenance

PAYE61185 ‘Create employment: form P60’ - Under sub headings ‘Employer’s responsibilities’ and ‘Versions of form P60’, text updated.

PAYE operation

PAYE70245 ‘Specific employments: examining bodies - fees to examiners’ - Under the sub heading ‘Table of examining boards, universities and authorised examining bodies’, the table has been updated and a further entry added.

Reconcile individual

PAYE91061 ‘Overpayments: recording repayments issued manually (Action Guide)’ - Action Guide removed as it has been replaced by SPD 70.13.
PAYE91062 ‘Overpayments: prepare and issue a manual repayment’ - Bullet relating to ‘P85 claims’ updated.
PAYE91081 ‘Work item 245 - overpayment identified issue manual payment (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI245.
PAYE93001 ‘End of year reconciliation: introduction’ - Opening text (above the first sub heading) updated.

Individual records

PAYE103017 ‘Work item 21 - DOD received - review record (Action Guide)’ - Under sub heading ‘Next action’, text added at step 7 and at step 10, text added to ‘Note a’.
PAYE104020 ‘Merge individual records: post automated merge’ - New sub heading and corresponding text added for ‘P46-5(T) returned not known or no longer employed’.
PAYE106012 ‘Work item 215 - RLS updated - review automated outputs (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI215(AA) and / or SPD WI215(AO).