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 31 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

PAYE056 (Available to internal users only) ‘Index of Forms’ - P92 entry removed as this form is no longer used.
   
PAYE058 (Available to internal users only) ‘Index of Work Items’ - The links for work items 073, 102, 156 and 239 have been updated.

Coding

PAYE11035 ‘Codes: how they are used and calculated: P2 special notes’ - In the table the ‘P45 20YY’, ‘P60 20YY’ and ‘P91’ entries have been updated.
   

Employer records

PAYE21015 ‘Maintain employer record: cancellation of an employer record’ - Sub heading and corresponding text for ‘Interaction with EDI Live Service Team - EDI indicators’ removed.
   

Employer returns

PAYE45020 ‘Employer return exceptions: EDI / FBI incorrect capture stencil’ - Subject removed as the information is out of date.
   
PAYE45021 ‘Employer return exceptions: EDI / FBI incorrect capture stencil (Action Guide)’ - Action Guide removed as the guidance is out of date.
PAYE45025 ‘Employer return exceptions: EDI / FBI reference exceptions’ - Subject removed as the information is out of date.
PAYE45026 ‘Employer return exceptions: EDI / FBI reference exceptions (Action Guide)’ - Action Guide removed as the guidance is out of date.
PAYE45030 ‘Employer return exceptions: EDI / Internet - action by employers live service team’ - Subject removed as the information is out of date.
PAYE45035 ‘Employer return exceptions: EDI signals overridden by FBI work list’ - Subject removed as the information is out of date.
PAYE47061 ‘Employer return - overpayments: overpayment notification (Action Guide)’ - Under sub heading ‘Authorising overpayment’ and heading ‘For all years’, step 22 has been updated. Under sub heading ‘Completion of a form P565 Request Stencil’ and heading ‘For all years’, step 25 has been updated.
PAYE53046 ‘Employer return work lists: filed online return exceptions (Action Guide)’ - Under sub heading ‘P35 RTI MANDATED EMP’, step 227 has been updated.

Employment maintenance

PAYE61001 ‘Create employment: introduction’ - Under sub heading ‘RTI employer’, removed ‘P92’ from the bulleted list.
   
PAYE61181 ‘Create employment: capture form P46(LS) (Action Guide)’ - Action Guide removed as it has been replaced by SPD 6a.21.
PAYE61196 ‘Create employment: capture form P92 (Action Guide)’ - Action Guide removed as the P92 is no longer used.

PAYE operation

PAYE76085 ‘Pensioners: P161’ - Opening paragraph updated.
   
PAYE76095 ‘Pensioners: P161 and P161(W): automatic issue’ - Subject updated.
PAYE77251 ‘Employment and support allowance: annual coding’ - Subject updated.
PAYE79095 ‘Targeted review forms: review forms undelivered, lost or destroyed (Action Guide)’ - Action Guide removed as it has been replaced by SPD 4h.
PAYE81046 ‘Double taxation claims submitted by non resident individuals: double taxation relief and repayments for royalty income (Action Guide)’ - Action Guide removed as it has been replaced by SPD 42.2.
PAYE81047 ‘Double taxation claims submitted by non resident individuals: claims and repayments for interest (Action Guide)’ - Action Guide removed as it has been replaced by SPD 42.1.
PAYE81650 ‘International employments: action on receipt of completed form P85’ - Under sub heading ‘Departures from the UK’, the sixth heading has been updated.
PAYE81715 ‘International employments: overseas tax deductions from earnings taxed under PAYE’ - Subject updated.
PAYE81730 ‘International employments: Denmark: offshore workers’ - Subject updated.
PAYE81735 ‘International employments: Denmark: onshore workers’ - Under sub headings ‘Subjects needing special care’ and ‘Delay in UK employer finding out about Danish taxation requirements’, the text has been updated.
PAYE82001 ‘International employments: EP appendix 5: net of foreign tax credit relief’ - Subject updated.

Reconcile individual

PAYE91011 ‘Overpayments: cancelling a repayment (Action Guide)’ - Action Guide removed as it has been replaced by SPD 70.1 and SPD 70.2.
   
PAYE91015 ‘Overpayments: early repayments’ - Under sub heading ‘Forms that can be used as evidence for an end of year repayment’ the text has been updated.
PAYE91021 ‘Overpayments: end of year reconciliation: early repayments and form P11D (Action Guide)’ - Action Guide removed as it has been replaced by SPD 9.
PAYE91040 ‘Overpayments: nominees’ - Under sub heading ‘Nominees with addresses outside the United Kingdom’ the text has been updated. New sub heading and corresponding text added for ‘Nominee with an Isle of Man address’.
PAYE91056 ‘Overpayments: re-issue / re-instate repayment (Action Guide)’ - Action Guide removed as it has been replaced by SPD 70.4.
PAYE93032 ‘End of year reconciliation: SA start year’ - ‘Note’ added at the end of the subject about where to get further information.
PAYE93033 ‘End of year reconciliation: SA start year screen’ - Under sub heading ‘Changing an SA start year’, ‘Note’ added at the end about where to get further information.
PAYE93053 ‘Work item 102 - overpayment exceeds tolerance (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI102.
PAYE93085 ‘End of year reconciliation: P92 and gaps in employment’ - Subject removed as the P92 is no longer used.
PAYE94025 ‘In-year reconciliation: cessation repayments’ - Under sub heading ‘A PAYE source ceases but other live PAYE source(s), for example occupational pension, remain on employment summary’, text added about where to obtain further information.
PAYE94045 ‘In-year reconciliation: trivial commutation payments’ - Subject updated.
PAYE94050 ‘In-year reconciliation: trivial commutation payments repayment calculation: underpaid or balanced’ - The first bullet in the subject has been updated.

Individual records

PAYE103065 ‘Maintain individual details: indicators’ - Under the sub heading ‘Indicators screen’, a further entry has been added to the table for ‘Manual correspondence to employer’.
   

Work management

PAYE110075 ‘PAYE work management system: complete / close a work item’ - Under sub heading ‘Work item clearance: automatic closure’, the entry for work item 098 has been removed from the table.
   

PAYE Service trace employer / individual

PAYE120031 ‘Work item 73 - no trace EMP REF (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI073.