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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
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PAYE Manual: recent changes

Below are details of the amendments that were published on 3 May 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 April 2013 removed and entries for April 2014 added.
   
PAYE056 (Available to internal users only) ‘Index of Forms’
  • P7X(2011) removed and replaced with P7X(2013).
  • CA33 removed and replaced with CA33(2013)
  • CA37(2013) PDF added
  • CA38 removed 04/05 & 05/06 replaced with CA38(2013)
  • CA39 removed and replaced with CA39(2013)
  • CA40 removed and replaced with CA40(2013)
  • CA41 removed and replaced with CA41(2013)
  • CA42 removed and replaced with CA42(2013)
  • CA43 removed 04/05 & 05/06 replaced with CA43(2013)
  • CWG2 removed and replaced with CWG2(2013)
  • CWG5 removed and replaced with CWG5(2013)
  • E10 removed PDF
  • E11 removed and replaced with E11(2013)
  • E12 removed and replaced with E12(2013)
  • E13 removed and replaced with E13(2013)
  • E13(RTI) PDF added
  • E17 removed and replaced with E17(2013)    
      PAYE058 (Available to internal users only) ‘Index of Work Items’ - The links for work items 138 and 182 have been updated.

Coding

PAYE10010 ‘Coding allowances and reliefs: age-related allowances’ - Under sub heading ‘Reduced age-related allowances’, the text has been updated.
   
PAYE11010 ‘Codes: how they are used and calculated: cases where you should use code NT’ - Under sub heading ‘Entertainment industry’ the text has been updated.
PAYE11115 ‘Codes: how they are used and calculated: deductions - how to calculate’ - In the table the ‘Deduction’ column entry for ‘Gift Aid Adjustment’ has had further text added at the end.
PAYE12072 ‘Work item 138 - u/p - insufficient income - individual deceased - SA (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI138.
PAYE13013 ‘Work item 182 - annual coding - code NT carried forward (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI182.
PAYE13090 ‘Coding: general principles: estimated pay’ - Subject updated.
PAYE13105 ‘Coding: general principles: married couples: date of marriage prior to 5 December 2005’ - Under sub heading ‘Age-related allowances’, text has been added.
PAYE13110 ‘Coding: general principles: married couples and civil partners: date of marriage or civil partnership on or after 5 December 2005’ - Under sub heading ‘Age-related allowances’, text has been added. Under sub heading ‘Coding for year of marriage or civil partnership’, the text has been updated.

Employer records

PAYE20120 ‘Set up employer record: NI scheme - national insurance only’ - New sub heading and corresponding text added for ‘Provision of expenses and benefits’.
   
PAYE21022 ‘Maintain employer record: cancelled one year only (COYO) 2008 onwards (Action Guide)’ - Under sub heading ‘Updating the employer record’, text added at the start of step 10.
PAYE23030 ‘Employer records: employer types: local religious centres (LRCS)’ - This subject has been updated and contains revised guidance.

Employer returns

PAYE50015 ‘Employer payments: payments received in processing offices’ - Under sub heading ‘Payments general’ the text has been updated.
   
PAYE50016 ‘Employer payments: payments received in processing offices (Action Guide)’ - Under sub heading ‘Office with a cheque banking facility’, step 20 updated. Under sub heading ‘Office without a cheque banking facility’, step 21 updated.
PAYE53046 ‘Employer return work lists: filed online return exceptions (Action Guide)’ - Under sub heading ‘P35 RTI MANDATED EMP’ steps have been added and updated.
PAYE55010 ‘RTI submissions: information’ - Text added above the list of sub headings.

P11D processing

PAYE57050 ‘Logging forms P11D: NI only schemes’ - New subject.
   

Employment maintenance

PAYE61053 ‘Create employment: create employment from customer correspondence (Action Guide)’ - Action Guide removed as it has been replaced by SPD 1g.
   

PAYE operation

PAYE72030 ‘Payments for PAYE purposes: holiday pay’ - Under sub heading ‘Holiday pay after employee has left’, the first bullet has been updated.
   
PAYE81560 ‘International employments: applications under Section 690 ITEPA 2003 - reviewing the application’ - Subject updated.
PAYE81561 ‘International employments: PAYE directions for individuals who are treaty non resident in the UK’ - New subject.

Reconcile individual

PAYE91040 ‘Overpayments: nominees’ - Under sub heading ‘Bankruptcy cases’, text updated.
   
PAYE91062 ‘Overpayments: prepare and issue a manual repayment’ - Further bullet added at the end of the subject.
PAYE91080 ‘Work item 245 - overpayment identified issue manual payment’ - Subject updated.
PAYE91090 ‘Overpayments: PAYE Service overpayment to be set against self assessment (SA)’ - Text added to the second to the last bullet.
PAYE92010 ‘Posting EOY information to individual records: how EOY information updates an individual’s record’ - The title of the third sub heading has been changed from ‘Points to note on P14 created employments’ to ‘Points to note on employments linked to a P14’and the fourth bullet within it has been updated.
PAYE92045 ‘Posting EOY information to individual records: NT coded P14 details’ - Text added to second paragraph.
PAYE93005 ‘End of year reconciliation: interaction with self assessment’ - Under sub heading ‘SA years reconciled on NPS’, the text has been updated.
PAYE93010 ‘End of year reconciliation: deciding if a case can be reconciled’ - Text prior to the first sub heading updated. Under sub heading ‘Automatic triggers’, text added.
PAYE93036 ‘End of year reconciliation: tax calculation issues’ - Sub heading ‘NT coded P14’ changed to ‘NT coded P14 or EOY Record information’. Sub heading ‘P14: Incorrect Pay figure’ changed to ‘P14 or EOY Record: incorrect pay figure’. Under sub headings ‘Individual Bankruptcy cases’, ‘Other Income (Earned)’ and ‘P14 or EOY Record: incorrect pay figure’, text updated.

Individual records

PAYE103003 ‘Maintain individual details: redundant and pseudo NINO records’ - Under sub heading ‘Pseudo NINO records’ the text has been updated.
   
PAYE103060 ‘Maintain individual details: marriage and civil partnership’ - Sentence added about if the date of marriage was prior to 5 December 2005.
PAYE103065 ‘Maintain individual details: indicators’ - Subject updated.
PAYE105017 ‘Contact history: telephone and correspondence - core principles’ - The list of ‘Do not’ bullets has been updated.
PAYE105020 ‘Contact history: work management item - core principles’ - The list of ‘Do not’ bullets has been updated.

PAYE Service income, allowances, benefits and deductions

PAYE130025 ‘IABD: allowances’ - Opening text (above the first sub heading) updated. Under sub headings ‘Death, Sickness and Funeral Benefits’ and ‘Married Allowance’, the text has been updated.
   
PAYE130030 ‘IABD: deductions’ - The entry in the table for ‘Widows and Orphans Adjustment’ has been updated and the text under the sub heading for this has been updated.