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PAYE Manual

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PAYE Manual: recent changes

Below are details of the amendments that were published on 5 April 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.

Please note that throughout this 5 April 2013 publication the guidance has been updated to reflect the changes to the end of year process for April 2012 to April 2013 for those employers already mandated into RTI and the impact RTI will have on employers from April 2013.

Page Details of update
   

Left bar content

PAYE001 (Available to internal users only) ‘Business Calendar’ - Updated. Entries for February 2013 and March 2013 removed and entries for February 2014 and March 2014 added.
   
PAYE056 (Available to internal users only) ‘Index of Forms’ - the following changes have been made:

E13(RTI) - Entry has been added for this helpbook.

FOT 1 - The 2013 version has been added.

P9X - The 2013 version has replaced the 2012 version.

P38(S) - The entry has been updated as this form has been withdrawn from April 2013.

P49 - The 2013 version has been added and the 2005, 2006 and 2010 versions removed.

P49(2)- This entry has been deleted.

P242 - The 2013 version has replaced the 2012 version.

SL3 - The 2013 version has been added.

Tax Tables G - The 2013 version has been added and the 2007 and 2008 versions removed.

Tax Table - Manual Method - The 2013 version has been added and the 2008 version removed.

Tax Table - Calculator Method - The 2013 version has been added and the 2008 version removed.    
  PAYE058 (Available to internal users only) ‘Index of Work Items’:

The links for these work items have been updated - 036, 158, 171, 225 and 306.

An entry has been added for work item 445.

Background

PAYE4010 ‘PAYE service roles: available roles’ - Subject updated.
   
PAYE4020 ‘PAYE service roles: PAYE viewer’ - Subject updated.
PAYE4025 ‘PAYE service roles: PAYE processing assistant’ - Subject updated.
PAYE4030 ‘PAYE service roles: PAYE processing officer’ - Subject updated.
PAYE4035 ‘PAYE service roles: PAYE payable order control’ - Subject updated.
PAYE4040 ‘PAYE service roles: PAYE R400 check’ - Subject and title updated.
PAYE4045 ‘PAYE service roles: PAYE R400 control’ - Subject updated.
PAYE5010 ‘Real time information (RTI): employer migration to RTI’ - Subject updated.
PAYE5011 ‘Real time information (RTI): new employers joining RTI from November 2012’ - Opening paragraph updated.
PAYE5025 ‘Real time information (RTI): submission types’ - New sub headings and corresponding text added for ‘End of Year (EOY)’ and ‘Earlier Year Update (EYU)’.
PAYE5040 ‘Real Time information (RTI) simplified deduction schemes’ - Subject updated.

Coding

PAYE10045 ‘Coding allowances and reliefs: enterprise investment scheme’ - Under sub heading ‘Rate of relief’ and ‘How to calculate coding allowance for Enterprise Investment Relief’, text updated. New sub heading and text added for ‘Claims for both EIS and SEIS relief’.
   
PAYE10047 ‘Coding allowances and reliefs: seed enterprise investment scheme’ - Under sub headings ‘How to calculate coding allowance for Seed Enterprise Investment Relief’ and ‘Claims for both SEIS and EIS’ text updated.
PAYE11001 ‘Codes: how they are used and calculated: introduction’ - Subject updated.
PAYE11010 ‘Codes: how they are used and calculated: cases where you should use code NT’ - Under sub heading ‘Entertainment industry’, text updated under heading ‘Other workers’. New sub heading and corresponding text added for ‘NI Only employments’.
PAYE11040 ‘Codes: how they are used and calculated: P2 standard notes’ - In the ‘Deductions’ table, two new entries added for ‘Child Benefit’.
PAYE11045 ‘Codes: how they are used and calculated: rules for deciding code suffix’ - Under sub heading ‘Suffix V’, the text has been updated.
PAYE11050 ‘Codes: how they are used and calculated: rules for working out codes’ - Sub headings and corresponding text for ‘Primary source and secondary source cases’ and ‘Long tax codes’ removed. Under sub heading for ‘Deductions’, text updated.
PAYE11075 ‘Codes: how they are used and calculated: suffix codes: the suffix’ - In the second paragraph of the subject, the text has been updated.
PAYE11090 ‘Codes: how they are used and calculated: ways an employer can apply a tax code’ - Under sub heading ‘Code NT’, further text has been added.
PAYE11115 ‘Codes: how they are used and calculated: deductions - how to calculate’ - In the table, an entry has been added for ‘Reduction to collect High Income Child Benefit Charge’.
PAYE11120 ‘Codes: how they are used and calculated: issuing and amending a tax code’ - Under sub heading ‘Making amendments to a code for CY and CY+1’, the second to the last bullet has been updated. Under sub heading ‘Process to issue a tax code’, the ‘Note’ about the higher rate indicator has been removed.
PAYE11125 ‘Codes: how they are used and calculated: indicators’ - In the table the entry for ‘Higher Rate’ has been removed.
PAYE11130 ‘Codes: how they are used and calculated: viewing tax code history’ - Text has been added above the table.
PAYE12056 ‘Coding deductions and expenses: jobseeker’s allowance (Action Guide)’ - Action Guide removed as it has been replaced by SPD 6b.
PAYE12071 ‘Work item 93 - unable to code u/p - insufficient income live SA (Action Guide)’ - Text added and updated above the table.
PAYE12080 ‘Coding deductions and expenses: underpayment restriction’ - Subject updated.
PAYE13001 ‘Coding: general principles: introduction’ - Subject updated.
PAYE13007 ‘Work item 171 - annual coding - transferred allowance - age 75 CY+1 (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI171.
PAYE13075 ‘Coding: general principles: coding objections’ - New sub heading and corresponding text added for ‘High Income Child Benefit Charge (HICBC) calculation is incorrect’.
PAYE13090 ‘Coding: general principles: estimated pay’ - Under sub heading ‘How to update estimated pay’, the ‘Note’ has been updated. Under sub heading ‘System calculated estimated pay’, steps 2 and 4 in the table have been updated.
PAYE13115 ‘Coding: general principles: more than one coded source’ - Second list of bullets updated.
PAYE13150 ‘Coding: general principles: SA automatic coding from tax return’ - New sub heading and corresponding text added for ‘High Income Child Benefit Charge’.
PAYE14015 ‘Adjustments to collect tax: high income child benefit charge (HICBC)’ - Subject updated.

Employer records

PAYE20002 ‘Set up employer record: new employers joining RTI from 6 April 2013’ - Subject and title updated (previously called ‘New employers joining RTI from 5 November 2012’).
   
PAYE20125 ‘Set up employer record: NORPRO scheme’ - New sentence added at the end of the subject.
PAYE20150 ‘Set up employer record: SICK pay scheme’ - New final paragraph added.
PAYE20151 ‘Set up employer record: SICK pay scheme (Action Guide)’ - ‘Note’ added above the table.
PAYE20155 ‘Set up employer record: TAS scheme - taxed award scheme’ - New sentence added at the end of the subject.
PAYE20165 ‘Set up employer record: XP scheme - contractor only (no employees)’ - New sentence added at the end of the subject.
PAYE20170 ‘Set up employer record: setting up new employer records’ - New paragraph added at the beginning of the subject about new employer schemes.
PAYE21015 ‘Maintain employer record: cancellation of an employer record’ - Subject updated.
PAYE21016 ‘Maintain employer record: cancellation of an employer record (Action Guide)’ - Action Guide removed as it has been replaced by EO SPD 21.
PAYE21026 ‘Maintain employer record: cessation where the employer record is dormant (Action Guide)’ - Action Guide removed as it has been replaced by EO SPD 20.
PAYE21030 ‘Maintain employer record: cessation of an employer record’ - Subject updated.
PAYE21075 ‘Maintain employer record: employer indicators’ - Under sub heading ‘Non Year Related’, new entries added to the table for ‘CRM’, ‘LBS’ ‘L and C’ and ‘PB’. Under sub heading ‘EDI Related’, text above the table updated.
PAYE21090 ‘Maintain employer record: employer segmentation’ - Under sub heading ‘Mandatory online filing dates’, text updated.
PAYE21096 ‘Maintain employer record: employer segmentation - appeals and claims (Action Guide)’ - Under sub heading ‘Appeal resolved by review or the Tribunal’, ‘Note’ added at step 15. Under sub heading ‘Care and Support employer claims’, step 33 updated.
PAYE21205 ‘Maintain employer record: re-opening an employer record’ - New sub heading and corresponding text added for ‘Manual re-opening of an RTI employer record’.
PAYE21206 ‘Maintain employer record: re-opening an employer record (Action Guide)’ - New sub heading and corresponding step 12 added for ‘Manual re-opening of an RTI employer record’.
PAYE21210 ‘Maintain employer record: re-opening years cancelled one year only’ - Subject updated.
PAYE21215 ‘Maintain employer record: re-starting an employer record’ - New sub headings and corresponding text added for ‘Manual re-start of an RTI employer record’ and ‘Auto re-start of an RTI employer record’.
PAYE21216 ‘Maintain employer record: re-starting an employer record (Action Guide)’ - New sub heading and corresponding step 16 added for ‘Manual re-start of an RTI employer record’.
PAYE21217 ‘Maintain employer record: RTI auto re-start’ - New subject.
PAYE23015 ‘Employer types: casual beaters’ - Under sub heading ‘PAYE and NIC treatment’, in the table the ‘PAYE Treatment’ column for ‘Students’ has been updated.
PAYE23025 ‘Employer types: farming - harvest workers’ - Under sub heading ‘PAYE and NIC treatment’, in the table, the ‘PAYE Treatment’ column for ‘Students’ has been updated.
PAYE25014 ‘Employer mailings: P9 reprint (Action Guide)’ - Under sub heading ‘Initial action’ step 1 has been updated. Under sub heading ‘Requests received on or before 5 April’, step 2 has been updated.
PAYE27001 ‘Maintain schemes: introduction’ - New final paragraph added.
PAYE27035 ‘Maintain schemes: change scheme type - PSC to XP (Action Guide)’ - Under sub heading ‘Initial action’, step 1 updated.
PAYE27036 ‘Maintain schemes: change scheme type - XP to P (Action Guide)’ - Under sub heading ‘Scheme changed during previous year’, step 4 updated. Under sub heading ‘Scheme changed within current year where the employer had subcontractors for part of this tax year’, step 13 updated. Under sub heading ‘Scheme changed within current year where the employer did not have any subcontractors for the year’, step 21 updated.
PAYE27037 ‘Maintain schemes: change scheme type - XP to PSC (Action Guide)’ - Under sub heading ‘Initial action’, steps 1 and 2 updated.
PAYE30009 ‘Movement of an employer record: RTI mergers and successions’ - New subject.
PAYE30010 ‘Movement of an employer record: mergers’ - Subject updated.
PAYE30011 ‘Movement of an employer record: mergers (Action Guide)’ - Under sub heading ‘Computer action’, ‘Note’ added at step 4 and step 5 updated.
PAYE30036 ‘Movement of an employer record: reverse mergers (Action Guide)’ - Under sub heading ‘Computer action’, step 5 updated.
PAYE30045 ‘Movement of an employer record: successions’ - New sub heading and corresponding text added for ‘Successions in RTI’.
PAYE30046 ‘Movement of an employer record: successions (Action Guide)’ - Under sub heading ‘Computer action’, ‘Note’ added at step 4 and step 5 updated.
PAYE30051 ‘Movement of an employer record: reverse successions (Action Guide)’ - Under sub heading ‘Computer action’, step 5 updated.
PAYE31001 ‘Employer record work lists: introduction’ - Under sub heading ‘Work List types’, text updated.

Employer returns

PAYE45030 ‘Employer return exceptions: EDI / Internet - action by employers live service team’ - Opening paragraph updated.
   
PAYE46045 ‘Employer return post capture: form P38(S)’ - Under sub heading ‘When is a form P38(S) appropriate?’, text updated.
PAYE46046 ‘Employer return post capture: form P38(S) (Action Guide)’ - New opening paragraph added.
PAYE46071 ‘Employer return post capture: NICO invoices - up to 2004 (Action Guide)’ - Under sub heading ‘Not recorded as received or captured’, the ‘Note’ at step 5 has been updated. Under sub heading ‘Recorded as received but not captured’, the ‘Note’ at step 9 has been updated.
PAYE46106 ‘Employer return post capture: tax table check (Action Guide)’ - Under sub heading ‘Reviewing form(s) P14’, step 2 updated.
PAYE47061 ‘Employer return - overpayments: overpayment notification (Action Guide)’ - Under sub heading ‘The employer does not reply or pro-forma return is required’, steps 15 and 16 have been updated.
PAYE48202 ‘Enterprise tax management platform (ETMP): unallocated payments work list’ - New subject.
PAYE48203 ‘Enterprise tax management platform (ETMP): potential cessation date work list items’ - New subject (see entry for PAYE48215 below).
PAYE48204 ‘Enterprise tax management platform (ETMP): CIS deductions suffered’ - New subject.
PAYE48205 ‘Enterprise tax management platform (ETMP): failed employer change report’ - New subject.
PAYE48206 ‘Enterprise tax management platform (ETMP): payment out reconciliation report’ - New subject.
PAYE48207 ‘Enterprise tax management platform (ETMP): employer repayments’ - New subject.
PAYE48208 ‘Enterprise tax management platform (ETMP): designatory data’ - New subject.
PAYE48215 ‘Enterprise tax management platform (ETMP): potential cessation date work list’ - This subject has removed and where appropriate the content has been incorporated in PAYE48203 (see entry above).
PAYE53001 ‘Employer returns work lists: introduction’ - Under sub heading ‘Work list types’, the paragraph immediately below the ‘Note’ has been updated.
PAYE53010 ‘Employer return work lists: CIS deductions advisory and post capture’ - Under sub heading ‘CIS Deduction Suffered (CIS)’, a ‘Note’ has been added.
PAYE53015 ‘Employer returns work lists: EDI / Internet - action by employers live service team’ - The opening paragraph has been updated.
PAYE53045 ‘Employer return work lists: filed online return exceptions’ - Under sub heading ‘Reason for entry on the work list’, further bullet added at the end.
PAYE53046 ‘Employer return work lists: filed online return exceptions (Action Guide)’ - New sub heading and corresponding steps 218 to 223 added for ‘P35 RTI MANDATED EMP’.
PAYE55001 ‘RTI submissions: introduction’ - New sub heading and corresponding text added for ‘Earlier Year Update (EYU).
PAYE55010 ‘RTI submissions: information’ - Subject updated.

Employment maintenance

PAYE61001 ‘Create employment: introduction’ - Subject updated.
   
PAYE61030 ‘Create employment: form P46 statement types’ - Final paragraph in the subject updated.
PAYE61051 ‘Create employment: employee withholds P45 from new employer (Action Guide)’ - Action Guide removed as it has been replaced by SPD 1f.
PAYE61052 ‘Create employment: create employment from customer correspondence’ - Subject updated.
PAYE61146 ‘Work item 36 - P45 part 3 tax figure in box 13 differs from P45 part 1 figure (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI036.
PAYE61170 ‘Work item 242 - P46 - code in use is not as expected’ - Subject updated.
PAYE61205 ‘Create employment: review code’ - Under sub heading ‘Before issuing a revised code’, text updated.
PAYE62045 ‘Work item 40 - P45 part 1 - different pay and tax’ - Subject updated.
PAYE63025 ‘Filing online: employers: automatic entry of leaving details’ - Subject updated.
PAYE63030 ‘Filing online: employers: automatic setting up of records’ - Subject updated.
PAYE64001 ‘Maintain employment: introduction’ - Subject updated.
PAYE64010 ‘Maintain employment: employment details’ - Title and subject updated (previously titled ‘Edit employment details’).
PAYE64015 ‘Maintain employment: delete employment’ - Subject updated.
PAYE64016 ‘Maintain employment: delete employment (Action Guide)’ - Action Guide removed as it has been replaced by SPD 1c.1.
PAYE64020 ‘Maintain employment: pay and tax summary screen - amend and delete’ - Subject updated.
PAYE64021 ‘Maintain employment: pay and tax summary screen - amend and delete (Action Guide)’ - Text above the table updated.
PAYE64040 ‘Maintain employment: create NT period of employment’ - Subject updated.
PAYE64081 ‘Work item 158 - personal allowances at multiple sources (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI158.
PAYE67015 ‘Jobseeker’s allowance: what happens when a JSA claim is made’ - Under sub heading ‘Coding’, the second set of bullets has been updated.

PAYE operation

PAYE73035 ‘Simplified deductions schemes: new employee’ - Sub heading and corresponding text for ‘New scheme’ removed.
   
PAYE76156 ‘Pensioners: small occupational pensions’ - Under sub heading ‘Coded occupational pensions’, the text has been updated.
PAYE78021 ‘Taxation of jobseeker’s allowance: DWP investigation (Action Guide)’ - Action Guide removed as it has been replaced by SPD 57.1.
PAYE78032 ‘Taxation of jobseeker’s allowance: JSA claimed and employment continues (Action Guide)’ - Action Guide removed as it has been replaced by SPD 57.2.
PAYE78033 ‘Taxation of jobseeker’s allowance: JSA claimed and individual takes casual employment (Action Guide)’ - Action Guide removed as it has been replaced by SPD 57.2.
PAYE78051 ‘Taxation of jobseeker’s allowance: receipt of form P181 (Action Guide)’ - Action Guide removed as it has been replaced by SPD 57.3.
PAYE79031 ‘Targeted review forms: how to process form R40’ - Under sub heading ‘UK interest and dividends’, text has been added under the headings ‘Taxed bank and building society interest’ and ‘Dividends’. Under sub heading ‘Updating IABD for CY and CY+1’, the text has been updated.
PAYE81072 ‘Double taxation claims submitted by non resident individuals: cancellation of double taxation relief: reconciling year of cancellation (Action Guide)’ - Under sub heading ‘Initial action’, step 1 has been updated.
PAYE81585 ‘International employments: short term visitors treated as provisionally not resident’ - Under sub heading ‘Arrival date is before 6 October but the employee will spend less than 183 days in the UK in the tax year’, in the first paragraph the reference has been updated.
PAYE82000 ‘International employments: EP appendix 4: criteria for short term business visitors’ - This appendix has been updated.
PAYE82002 ‘International employments: EP appendix 6: modified PAYE in tax equalisation cases’ - This appendix has been 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’ - This appendix has been 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’ - This appendix has been updated.

Reconcile individual

PAYE90011 Work item 236 - issue request for voluntary payment’ - Subject updated.
   
PAYE90013 ‘Underpayments: voluntary direct payment (Action Guide)’ - Action Guide removed as it has been replaced by SPD 8.2.
PAYE91001 ‘Overpayments: introduction’ - Opening paragraph updated.
PAYE91015 ‘Overpayments: early repayments’ - Opening paragraph updated. Under sub heading ‘Forms that can be used as evidence for an end of year repayment’, the bullets have been updated.
PAYE91025 ‘Overpayments: form P45 review’ - Subject updated.
PAYE91030 ‘Overpayments: customer unable to cash a payable order (Action Guide)’ - Action Guide removed as it has been replaced by SPD 34.
PAYE91036 ‘Overpayments: making a repayment (Action Guide)’ - Action Guide removed as it has been replaced by SPD 33.
PAYE91063 ‘Overpayments: prepare and issue a manual repayment (Action Guide)’ - Action Guide removed as it has been replaced by SPD 35.
PAYE91065 ‘Overpayments: repayment claim forms and requests’ - ‘R38’ has been added to the list of bullets in the subject.
PAYE92000 ‘Posting EOY information to individual records’ - The name of this section has been changed (previously called ‘Posting P14 to individual record’).
PAYE92001 ‘Posting EOY information to individual records: introduction’ - Opening paragraph updated.
PAYE92010 ‘Posting EOY information to individual records: how EOY information updates an individual’s record’ - Title and subject updated.
PAYE92025 ‘Posting EOY information to individual records: interaction of self assessment and PAYE’ - Subject updated.
PAYE92035 ‘Posting EOY information to individual records: overview of responsibilities at the end of the tax year’ - Subject updated.
PAYE92040 ‘Posting EOY information to individual records: P14 information’ - Subject updated.
PAYE92045 ‘Posting EOY information to individual records: NT coded P14 details’ - Title and subject updated.
PAYE92046 ‘Posting P14 to individual record: NT coded P14s (Action Guide)’ - Action Guide removed as it has been replaced by SPD 36.
PAYE93001 ‘End of year reconciliation: introduction’ - Subject updated.
PAYE93010 ‘End of year reconciliation: deciding if a case can be reconciled’ - Subject updated.
PAYE93020 ‘End of year reconciliation: validation’ - Under sub heading ‘Further system checks’, the text has been updated in the fourth paragraph.
PAYE93029 ‘Work item 225 - EOYR amendment to tax calculation required (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI225.
PAYE93036 ‘End of year reconciliation: tax calculation issues’ - Under sub heading ‘NT coded P14’, a ‘Note’ has been added.
PAYE93051 ‘End of year reconciliation: automatic reconciliation where code NT operated’ - Subject updated.
PAYE93062 ‘Work item 306 - incorrect tax code operated (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI306.
PAYE93080 ‘End of year reconciliation: trivial commutation payments’ - Under sub heading ‘After end of year’, the text has been updated.
PAYE93085 ‘End of year reconciliation: P92 and gaps in employment’ - Subject updated.
PAYE94021 ‘In-year reconciliation: special circumstances (Action Guide)’ - Under sub heading ‘Statutory Maternity Pay received’, steps 9, 10, 11 and 15 updated.
PAYE94060 ‘In-year reconciliation: unemployment repayments’ - Text added at the beginning (prior to the first sub heading).
PAYE96010 ‘Un-reconciled cases: cases that will be automatically reconciled’ - Subject updated.
PAYE96015 ‘Un-reconciled cases: cases that will be output for clerical clearance’ - List of bullets updated.
PAYE96201 ‘Reconciling CY-6 to CY-2: introduction’ - Subject updated.
PAYE96210 ‘Reconciling CY-6 to CY-2: reconciling a single year CY-6 to CY-2’ - The opening paragraph has been updated.
PAYE96240 ‘Reconciling CY-6 to CY-2: reconciling multiple years - re reconciling years’ - Subject updated.
PAYE96280 ‘Reconciling CY-6 to CY-2: reconciling multiple years - years to 2007-08 inclusive’ - Under sub heading ‘Employments’ the text has been updated.

Individual records

PAYE103065 ‘Maintain individual details: indicators’ - In the table the entries for ‘File’ and ‘Higher Rate’ have been removed. Text has been added below the table.
   
PAYE103070 ‘Maintain individual details: special output indicators’ - Further paragraph added at the end of the subject.
PAYE105017 ‘Contact history: telephone and correspondence - core principles’ - Subject updated.
PAYE105020 ‘Contact history: work management item - core principles’ - Subject updated.
PAYE105024 ‘Contact history: abbreviations’ - Opening paragraph updated.
PAYE105026 ‘Contact history: district records’ - Opening paragraph updated. Under sub heading ‘When to update Contact History with district references’, ‘Note’ added about filing papers requested from another location.
PAYE105030 ‘Contact history: contact history summary and contact history details screens’ - Title updated (previously called ‘View contact history summary’). Subject updated.
PAYE106013 ‘Re-issue correspondence: re-issue PAYE service letter or form (Action Guide)’ - Action Guide removed as it has been replaced by SPD 4f.
PAYE106014 ‘Re-issue correspondence: issue OCA generated letter or form (Action Guide)’ - Action Guide removed as it has been replaced by SPD 4g.

Work management

PAYE110011 ‘PAYE work management system: creation of a work item - duplicate, merge and update’ - Under sub heading ‘Update’, the entries in the table have updated and further entries added.
   
PAYE110075 ‘PAYE work management system: complete / close a work item’ - Sub heading added for ‘General / manual work item clearance’. New sub heading and corresponding text and table added for ‘Work item clearance: automatic closure’.

PAYE Service income, allowances, benefits and deductions

PAYE130020 ‘IABD: recording and submitting information (Action Guide)’ - Action Guide removed as it has been replaced by SPD 6a.
   
PAYE130025 ‘IABD: allowances’ - Under sub heading ‘Enterprise Investment Scheme’, the ‘Note’ has been updated.
PAYE130030 ‘IABD: deductions’ - Subject updated to include ‘Child Benefit’.
PAYE130060 ‘IABD: investment income’ - Under sub heading ‘Bank / Building Society Interest, UK Dividends, Stock Dividends and Purchased Life Annuities’, heading ‘Repayment Cases - no liability’ renamed ‘No liability cases’. New sub heading and corresponding text added for ‘Updating CY and CY+1 IABD’. New sub heading added for ‘Important Notes’.