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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 4 January 2013 (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 December 2012 removed and entries for December 2013 added.
   
PAYE058 (available to internal users only) ‘Index of Work Items’ - The links for work items 065, 107 and 239 have been updated.

Background

PAYE5011 ‘Real time information (RTI): new employers joining RTI from November 2012’ - Text added to the end of the opening paragraph about new schemes.
   
PAYE5015 ‘Real time information (RTI): payroll alignment’ - Text added to the end of the opening paragraph. Under sub heading ‘Employer Alignment Submission (EAS)’, text added. New sub heading and corresponding text added for ‘NPS processing’.
PAYE5025 ‘Real time information (RTI): submission types’ - Under sub heading ‘Starters’, further text and ‘Notes’ added. Under sub heading ‘Leavers’, further text added.

Coding

PAYE10045 ‘Coding allowances and reliefs: enterprise investment scheme’ - Throughout the subject the Venture Capital Schemes Manual, ‘VCM references’ have been updated.
   
PAYE10047 ‘Coding allowances and reliefs: seed enterprise investment scheme’ - Throughout the subject the Venture Capital Schemes Manual, ‘VCM references’ have been updated.
PAYE10056 ‘Coding allowances and reliefs: maintenance payments (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI176.
PAYE10075 ‘Coding allowances and reliefs: venture capital trust’ - Throughout the subject the Venture Capital Schemes Manual, ‘VCM references’ have been updated.
PAYE11110 ‘Codes: how they are used and calculated: allowances and reliefs - how to calculate’ - In the table the following entries have been updated - ‘Enterprise Investment Relief’, ‘Your personal allowance’ and ‘Widows and Orphans’.
PAYE11115 ‘Codes: how they are used and calculated: deductions - how to calculate’ - In the table the following entries have been updated - ‘Foreign Dividends and Interest’, ‘Allowance restriction’, ‘Adjustment to Basic Rate Band’, ‘Adjustment for Tax rate bands’ and ‘Widows and Orphans Adjustment’.
PAYE11121 ‘Codes: how they are used and calculated: amending code NT (Action Guide)’ - Step 10 updated and new step 11 added.
PAYE12060 ‘Coding deductions and expenses: non-PAYE income’ - Under sub heading ‘New sources of non-PAYE income advised in writing’, and heading ‘Individual outside of SA at the time of notification’, text updated.

Employer records

PAYE20146 ‘Employer-financed retirement benefits schemes (EFRBS)’ - New subject.
   
PAYE31046 ‘Employer record work lists: employer record review (Action Guide)’ - Under sub heading ‘Initial action’, step 1 updated. Sub heading for step 2 updated to read ‘Nil record for CY and CY-1 or more or employer record set up in current year’ and step 2 updated.

Employer returns

PAYE47001 ‘Employer return - overpayments: introduction’ - New sub heading and corresponding text added for ‘Time limits’.
   
PAYE47025 ‘Employer return - overpayments: disposing of an overpayment’ - Under sub heading ‘Function OVERPAYMENT DISPOSAL’, ‘CY-6’ changed to ‘CY-4’ in the opening paragraph.
PAYE47090 ‘Overpayments: P35 return at RS13 - years 2004-05, 2005-06 and 2006-07’ - ‘Note’ added at the end of the subject.
PAYE47091 ‘Overpayments: P35 return at RS13 - years 2004-05, 2005-06 and 2006-07 (Action Guide)’ - ‘Note’ added above the table.
PAYE47125 ‘Employer return - overpayments: using function overpayment disposal’ - ‘CY-6’ changed to ‘CY-4’ in the opening paragraph.
PAYE47126 ‘Employer return - overpayments: using function overpayment disposal (Action Guide)’ - ‘CY-6’ changed to ‘CY-4’ in the second paragraph.
PAYE51025 ‘Employer EOY penalties: exceptions to EOY penalties’ - Under sub heading ‘Background’, text has been added.
PAYE51055 ‘Employer EOY penalties: end of year exception list’ - New subject.
PAYE51060 ‘Employer EOY penalties: end of year exception list screen’ - New subject.
PAYE55001 ‘RTI submissions: introduction’ - Under sub headings ‘Employer Alignment Submission (EAS)’ and ‘Full Payment Submission (FPS)’, further text / ‘Notes’ added.

Employment maintenance

PAYE64051 ‘Work item 65 - P46(car) - unable to trace employment (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI065.
   
PAYE72021 ‘Payments for PAYE purposes: doubts about whether payment counts for tax purposes (Action Guide)’ - Action Guide removed as it has been replaced by SPD 11.

PAYE operation

PAYE72085 ‘Payments for PAYE purposes: unintentional overpayments of pay / pension: PAYE and NICs’ - Subject updated.
   
PAYE76030 ‘Pensioners: DWP uprating service of state pensions’ - Subject updated.
PAYE80001 ‘Review of claims and deductions: introduction’ - New final paragraph added.
PAYE80010 ‘Review of claims and deductions: expenses / P87’ - Under sub heading ‘Multiple year claims’, text updated.
PAYE80030 ‘Review of claims and deductions: other P810 entries’ - Bullet relating to ‘Gift Aid’ updated.
PAYE80032 ‘Review of claims and deductions: gift aid (Action Guide)’ - Opening paragraph, above the table, updated.
PAYE80035 ‘Review of claims and deductions: PPR (Action Guide)’ - Opening paragraph, above the table, updated. Under sub heading ‘Initial action’, step 1 updated.
PAYE80036 ‘Review of claims and deductions: PSUBS (Action Guide)’ - Opening paragraph, above the table, updated.
PAYE80037 ‘Review of claims and deductions: RAR (Action Guide)’ - Opening paragraph, above the table, updated.

Reconcile individual

PAYE90015 ‘Underpayments: over repayment of tax / supplement’ - Further bullet added at the beginning of the subject.
   
PAYE93054 ‘Work item 107 - underpayment exceeds tolerance (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI107.

Work management

PAYE110036 ‘PAYE work management system: search for work item (Action Guide)’ - Action Guide removed as it has been replaced by SPD 23.
   
PAYE110081 ‘PAYE work management system: create a work item (Action Guide)’ - Action Guide removed as it has been replaced by SPD 20.