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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 7 December 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 (available to internal users only) ‘Business Calendar’ - Updated. Entries for November 2012 removed and entries for November 2013 added.
   

Coding

PAYE11015 ‘Codes: how they are used and calculated: codes for special cases’ - Under sub heading ‘Code NT’, text added to second paragraph.
   
PAYE11020 ‘Codes: how they are used and calculated: P2 automatic notes’ - The entries in the table have been updated.
PAYE11025 ‘Codes: how they are used and calculated: P2 notes for codes with no allowances or deductions’ - In the table, the entries in the ‘P2X explanatory note’ column have been updated.
PAYE11030 ‘Codes: how they are used and calculated: P2 notice of coding’ - Under sub heading ‘Features of the P2’, the fifth bullet has been updated.
PAYE11035 ‘Codes: how they are used and calculated: P2 special notes’ - In the second paragraph, the indented ‘note’ for the ‘example’ has been updated. In the table, the entries have been updated.
PAYE11040 ‘Codes: how they are used and calculated: P2 standard notes’ - The two bullets (showing example P2 message / note) before the first sub heading have been updated. Entries in the three tables have been updated.
PAYE11105 ‘Codes: how they are used and calculated: code reductions’ - Under sub heading ‘System printed explanations on form P2’, the entries in the table have been updated.
PAYE11120 ‘Codes: how they are used and calculated: issuing and amending a tax code’ - Under sub heading ‘Process to issue a tax code’, further bullet added to the second list of bullets and ‘Note’ added about selecting the [Recalculate] button.
PAYE12045 ‘Coding deductions and expenses: expenses’ - Under sub heading ‘Flat rate expenses (FRE)’ and heading ‘Introduction’, text updated.
PAYE13060 ‘Coding: general principles: bankruptcy’ - Text added to opening paragraphs (above the first sub heading).

Employer returns

PAYE47061 ‘Overpayment notification (Action Guide)’ - Under sub heading ‘Is the overpayment correct?’, step 9 updated.
   
PAYE51025 ‘Employer EOY penalties: exceptions to EOY penalties’ - Under sub heading ‘Excluded scheme types’, ‘Note’ added about ‘Taxed Award Schemes (TAS)’.
PAYE53012 ‘Employer return work lists: post capture - 2007-08 onwards (Action Guide)’ - Text and links at steps 8, 12, 13 and 22 have been updated.

PAYE operation

PAYE79031 ‘Targeted review forms: how to process form R40’ - Under sub heading ‘R85 - registering for gross interest’, the link for the ‘R85 Helpsheet’ has been updated to the 2012-13 version.
   
PAYE82002 ‘International employments: EP appendix 6: modified PAYE in tax equalisation cases’ - Under sub heading ‘Calculation of estimated PAYE on tax equalised earnings’, step 11 updated.
PAYE82003 ‘International employments: EP appendix 7a: modified class 1 and class 1a national insurance contributions (NICs) for expatriate employees subject to an EP appendix 6 agreement’ - Under sub heading ‘Part 2 - Operation of agreement’, step 5 updated. Under sub heading ‘Part 10 - Statement’, step 29 updated.
PAYE82004 ‘International employments: EP appendix 7b: modified class 1 national insurance contributions (NICs) for employees assigned from the United Kingdom (UK) to work overseas’ - Under sub heading ‘Part 11 - Statement’, step 24 updated.

Reconcile individual

PAYE91015 ‘Overpayments: early repayments’ - Under sub heading ‘Forms that can be used as evidence for an end of year repayment’, text updated.
   
PAYE91026 ‘Overpayments: form P45 review (Action Guide)’ - Action Guide removed as it has been replaced by SPD 7g.
PAYE91040 ‘Overpayments: nominees’ - In the first paragraph the link to ‘SPD 6a.18’ has been changed to the correct link which is ‘SPD 6a.20’.
PAYE93036 ‘End of year reconciliation: tax calculation issues’ - New sub heading and corresponding text added for ‘Voluntary Arrangements’.

Individual records

PAYE105016 ‘Contact history: manual creation by you (Action Guide)’ - Action Guide removed as it has been replaced by SPD 6d.
   
PAYE105018 ‘Contact history: telephone and correspondence - recording information and actions (Action Guide)’ - Action Guide removed as it has been replaced by SPD 6d.
PAYE105021 ‘Contact history: work management item - recording information and actions (Action Guide)’ - Action Guide removed as it has been replaced by SPD 6d.

PAYE Service income, allowances, benefits and deductions

PAYE130067 ‘IABD: amendments and updates to state pension’ - Under sub heading ‘Revision to CY first year state pension information’, a further bullet has been added