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 9 November 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 subjects 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 October 2012 removed and entries for October 2013 added. | || | PAYE058 (HMRC Intranet only) | ‘Index of Work Items’:
The links for these work items 021, 079 and 400 have been updated.
The ‘Failure Reason’ column for work item 301 has been updated. |

Coding

PAYE10047 ‘Coding allowances and reliefs: seed enterprise investment scheme’ - New subject.
   
PAYE11110 ‘Codes: how they are used and calculated: allowances and reliefs - how to calculate’ - In the ‘P202: allowances’ table, the entry for ‘Enterprise Investment Relief’ has been updated.
PAYE12040 ‘Coding deductions and expenses: other deductions’ - Under sub heading ‘Statutory Sick Pay / Statutory Maternity Pay (SSP / SMP)’, text and link added.
PAYE12041 ‘Coding deductions and expenses: other deductions (Action Guide)’ - Action Guide removed as it has been replaced by SPD 6c.
PAYE12061 ‘Coding deductions and expenses: non-PAYE income (Action Guide)’ - Action Guide removed as it has been replaced by SPD 6c.
PAYE13021 ‘Work item 400 - daily coding - primary code is 0T/D0/BR/K - ESA primary (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI400.
PAYE13046 ‘Work item 210 - budget coding - P6 not issued ‘employer RLS’ (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI210.
PAYE14010 ‘Adjustments to collect tax: coding out outstanding debts’ - Under sub heading ‘Re-reconciliation on NPS’, a ‘Note’ has been added.
PAYE14015 ‘Adjustments to collect tax: high income child benefit charge (HICBC)’ - Text added before the ‘Example’ heading.

Employment maintenance

PAYE62031 ‘Cease employment: capture cessation details (Action Guide)’ - Action Guide removed as it has been replaced by SPD 1d.
   

PAYE operation

PAYE77036 ‘Incapacity benefit: form P45(IB)(O) (Action Guide)’ - Action Guide removed as it has been replaced by SPD 6a.19.
   

Reconcile individual

PAYE91096 ‘Overpayments: repayments paid from a later year (Action Guide)’ - Action Guide removed as it has been replaced by SPD 32.
   
PAYE93001 ‘End of year reconciliation: introduction’ - Under sub heading ‘General information’, in the bulleted list of work items, the description for ‘Work item 442’ has been updated.
PAYE93015 ‘End of year reconciliation: reconciliation summary screen’ - Under sub heading ‘Set Reconciled - Balanced action link’, text added at the end.
PAYE93034 ‘End of year reconciliation: existing SA case - changing / setting an SA start year (Action Guide)’ - Action Guide removed as it has been replaced by SPD 73.
PAYE93035 ‘End of year reconciliation: new SA case - changing an SA start year (Action Guide)’ - Action Guide removed as it has been replaced by SPD 74.
PAYE93090 ‘End of year reconciliation: concessional relief’ - Subject updated.
PAYE95110 ‘HMRC delay: ESC A19: control of office record and LOMR’ - Subject removed as the information in it is now obsolete.

Individual records

PAYE103017 ‘Work item 21 - DOD received -review record (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI021(AA) and / or SPD WI021(AO).
   

PAYE Service trace employer / individual

PAYE120046 ‘Work item 79 - information from SA - no trace individual (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI079(AA).
   

PAYE Service income, allowances, benefits and deductions

PAYE130025 ‘IABD: allowances’ - Under sub heading ‘Concessional Relief’, text added and updated. Under sub heading ‘Enterprise Investment Scheme’, sub-heading and corresponding text added for ‘Seed Enterprise Investment Scheme’.