Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

PAYE Manual: recent changes

Below are details of the amendments that were published on 12 October 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 September 2012 removed and entries for September 2013 added.
   
PAYE058 (HMRC Intranet only)  ‘Index of Work Items’:

New entries added for work items 141, 440, 441, 442, 443 and 444.

Entry for work item 438 removed.

Links updated for work items 176, 234, 237, 250, 253 and 301.

Background

PAYE5001 ‘Real time information (RTI): introduction’ - New sub heading and corresponding text added for ‘Enterprise Tax Management Platform (ETMP)’.
   
PAYE5011 ‘Real time information (RTI): new employers joining RTI from November 2012’ - New subject.
PAYE5025 ‘Real time information (RTI): submission types’ - Under sub heading for ‘Starters’, further text added.
PAYE5050 ‘Real time information (RTI): enterprise tax management platform (ETMP) roles’ - New subject.

Coding

PAYE13011 ‘Work item 176 - annual coding - maintenance payments - review age of child (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI176.
   
PAYE13017 ‘Work item 250 - annual coding - transferred allowance reduced (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI250.
PAYE13051 ‘Work item 237 - review the manual work item (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI237.
PAYE14015 ‘Adjustments to collect tax: high income child benefit charge (HICBC)’ - New subject.

Employer records

PAYE20001 ‘Set up employer record: introduction’ - Under sub heading ‘Effect of setting up a new employer record’, ‘Note 3’ added.
   
PAYE20002 ‘Set up employer record: new employers joining RTI from 5 November 2012’ - New subject.
PAYE20145 ‘Set up employer record: approved profit sharing schemes (APSS)’ - Title and subject updated (previously called ‘Set up employer record: PSS scheme - profit sharing’.
PAYE20146 ‘Set up employer record: PSS scheme - profit sharing (Action Guide)’ - Action Guide removed as the instructions are now obsolete.
PAYE21075 ‘Maintain employer record: employer indicators’ - Under sub heading ‘Non Year Related’, an entry for ‘WELSH’ has been added to the table. Under sub heading ‘Year Related’, in the table, the ‘Circumstances’ column has been updated for ‘INSTIND (1)’, ‘INSTIND (4)’, ‘NOP35’ and ‘NOP35REM’.
PAYE27032 ‘Maintain schemes: change scheme type - P to PSC (Action Guide)’ - Under sub heading ‘Clerical action’, new step 6 added and remaining steps re-numbered.

Employer returns

PAYE41021 ‘Record receipt of employer return: form P228 (Action Guide)’ - Under sub heading ‘Distributing forms P14’, at step 12, the address for sending the papers to in NIC&EO has been updated.
   
PAYE47200 to PAYE47210 ‘RTI employer overpayments’ - New section.
PAYE48001 ‘View / maintain BROCS: introduction’ - New sub heading and corresponding text added for ‘Enterprise Tax Management Platform (ETMP)’.
PAYE48200 to PAYE48215 ‘Enterprise tax management platform (ETMP)’ - New section.
PAYE49015 ‘Issue / cancel employer returns: issuing and cancelling employer return’ - Under sub heading ‘Cancelling the request to issue additional and duplicate returns’, a sentence has been added at the end about ‘Real Time’.
PAYE49016 ‘Issue / cancel employer returns: issuing and cancelling employer return (Action Guide)’ - Above the sub heading ‘Initial action’, a sentence has been added about ‘Real Time’.
PAYE55001 RTI submissions: introduction - Information clarified as to when employee’s address should be entered by employer in Full Payment Submission.

Employment maintenance

PAYE61200 ‘Work item 76 - P14 cannot be linked to multiple employments’ - Text added to subject.
   
PAYE61225 ‘Work item 430 - P14 can be matched to a single employment with a P14 already linked’ - Text added at the end of the subject.
PAYE64040 ‘Maintain employment: create NT period of employment’ - New subject.
PAYE64060 ‘Work item 235 - EOYR - NI transfer/delete P14’ - Text added to subject.

PAYE operation

PAYE74030 ‘Lump sum termination payments: termination payment notification received’ - Subject updated.
   
PAYE79029 ‘Targeted review forms: examining form 575(T)/575HUS/575T including transfers from CESA work list W054 (Action Guide)’ - Action Guide removed as it has been replaced by SPD 6a.11.
PAYE79042 ‘Targeted review forms: issue review forms (Action Guide)’ - Action Guide removed as it has been replaced by SPD 10a.
PAYE81675 ‘International employments: issuing code NT to employee’ - Subject updated.

Reconcile individual

PAYE91015 ‘Overpayments: early repayments’ - Under sub heading ‘Form P60 / P60 duplicate / P60 substitute / electronic P60 (eP60)’ text updated.
   
PAYE91041 ‘Overpayments: nominees (Action Guide)’ - Action Guide removed as it has been replaced by SPD 6a.18.
PAYE91075 ‘Overpayments: no repayment indicator’ - Subject updated.
PAYE91076 ‘Work item 234 - no repayment indicator (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI234.
PAYE92010 ‘Posting P14 to individual record: how a P14 updates an individuals record’ - Under sub heading ‘How does the P14 update the EMPLOYMENT SUMMARY screen?’, ‘Note’ added at the end (immediately above the next sub heading).
PAYE92045 ‘Posting P14 to individual record: NT coded P14s’ - Subject updated.
PAYE92046 ‘Posting P14 to individual record: NT coded P14s (Action Guide)’ - Step 4 updated.
PAYE93001 ‘End of year reconciliation: introduction’ - Under sub heading ‘General information’, bulleted list of work items updated.
PAYE93010 ‘End of year reconciliation: deciding if a case can be reconciled’ - Bullets at the beginning updated to remove the reference to work item 438.
PAYE93036 ‘End of year reconciliation: tax calculation issues’ - Under sub heading ‘NT coded P14’, text updated.
PAYE93051 ‘End of year reconciliation: automatic reconciliation where code NT operated’ - New subject.
PAYE93055 ‘End of year reconciliation: work item 438 - mismatched NT code (Action Guide)’ - Action Guide removed as this work item is no longer generated.
PAYE93081 ‘End of year reconciliation: trivial commutation payments (Action Guide)’ - Steps 3 and 4 updated.
PAYE94025 ‘In-year reconciliation: cessation repayments’ - Under sub heading ‘Cessation repayments: SA cases’, ‘P800’ updated to read ‘R37’.
PAYE96010 ‘Un-reconciled cases: cases that will be automatically reconciled’ - Title and subject updated.
PAYE96015 ‘Un-reconciled cases: cases that will be output for clerical clearance’ - Subject updated.
PAYE96017 ‘Work item 301 - incomplete record P14/P11D not received (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI301(AA) and SPD WI301(AO).

Accounting

PAYE98010 ‘End of year: record / reverse revenue loss’ - Text added to the final paragraph telling you where further guidance can be found.
   

Individual records

PAYE103036 ‘Maintain individual details: RLS correspondence (Action Guide)’ - Action Guide removed as it has been replaced by SPD 4d.
   
PAYE103100 ‘Work item 253 - PAYE Service/Frameworks - capacitor update exception (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI253.

PAYE Service trace employer / individual

PAYE120055 ‘Trace and match: work item 420 - SA auto-coding - no trace individual’ - Subject updated.