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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
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PAYE Manual: recent changes

Below are details of the amendments that were published on 21 September 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 August 2012 removed and entries for August 2013 added.
   
PAYE055 ‘Glossary’ - Updated to include some Real Time Information (RTI) terms.
PAYE058 (HMRC Intranet only) ‘Index of Work Items’ - Link updated for work item 315.

Background

PAYE5000 to PAYE5045 ‘Real Time Information (RTI)’ - New section.
   

Employer returns

PAYE50915 ‘Employer starter and leaver forms: employer e-file in-year penalties: manual issue of a penalty’ - Subject updated.
   
PAYE50925 ‘Employer starter and leaver forms: employer e-file in-year penalties: re-issue a penalty’ - Subject updated.
PAYE50945 ‘Employer starter and leaver forms: employer e-file in-year penalties: manually inhibiting penalties’ - Subject updated.
PAYE50960 ‘Employer starter and leaver forms: employer e-file in-year penalties: dealing with appeals against failing to file online’ - Under sub heading ‘Background’, text added and updated.
PAYE50961 ‘Employer starter and leaver forms: employer e-file in-year penalties: dealing with appeals against failing to file online (Action Guide)’ - Action Guide updated and new steps added.

Employment maintenance

PAYE61186 ‘Create employment: capture for P60 (Action Guide)’ - ‘Note’ added above the table. Under sub heading ‘Update the record’, steps 5 and 8 updated.
   
PAYE63040 ‘Filing online: employers: automatic record update for new pensioners’ - Sub heading changed from ‘Automatic issue of P161 or P161(W)’ to read ‘Automatic issue of P161(W)’ and corresponding text updated.

PAYE operation

PAYE76070 ‘Pensioners: notification of state pension’ - Subject and the information in the table has been updated and a further table added.
   
PAYE76086 ‘Pensioners: coding of state pension / benefits in the first year’ - Under sub heading ‘Automatic coding of state pension from automated daily interface from DWP’, heading for ‘IABD - Pensions’ renamed as ‘IABD - Pensions - ‘New’ Award’ and new heading and corresponding text added for ‘IABD - Pensions - ‘Revised’ Award’.
PAYE79090 ‘Targeted review forms: review forms not returned or returned undelivered, lost or destroyed’ - Under sub heading ‘Form not returned’ text updated under heading ‘Form 575(T)’.

Reconcile individual

PAYE90013 ‘Underpayments: voluntary direct payment (Action Guide)’ - In the ‘Note’ the second bullet has been updated.
   
PAYE91015 ‘Overpayments: early repayments’ - Under sub headings ‘Form P60 / P60 duplicate / P60 substitute / electronic P60 (eP60)’, ‘Form P60 / P60 information received in an Enquiry Centre’ and ‘Employment Summary’ text updated.
PAYE91016 ‘Overpayments: early repayments (Action Guide)’ - Action Guide removed as it has been replaced by SPD 9.
PAYE91036 ‘Overpayments: making a repayment (Action Guide)’ - Under sub heading ‘Receipt of a claim for repayment’, steps 3, 4, 5 and 7 updated.
PAYE93060 ‘Work item 104 - tax calculation - manual issue’ - The first bullet under the ‘Note’ has been updated.
PAYE94025 ‘In-year reconciliation: cessation repayments’ - Under sub heading ‘Cessation repayments: SA cases’, text updated.
PAYE95060 ‘HMRC delay: ESC A19: information from the DWP’ - ‘Note’ added to the subject.
PAYE96245 ‘Work item 315 - unable to complete multiple years reconciliation (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI315.

Individual records

PAYE103017 ‘Work item 21 - DOD received - review record (Action Guide)’ - Under sub heading ‘R27 returned’, step 33 removed and remaining steps re-numbered accordingly.
   

PAYE Service trace employer / individual

PAYE120015 ‘Trace and match - individual’ - Text added to the first ‘Note’ in the subject about an example of a street name.
   
PAYE120020 ‘Trace and match - employer’ - Text added to the first ‘Note’ in the subject about an example of a street name. Text added to the first bulleted ‘Note’ about when searching for a limited company.