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 28 June 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 May 2013 removed and entries for May 2014 added.
   
PAYE056 (Available to internal users only) ‘Index of Forms’ - the following changes have been made:

Updated versions of the following have been added - SAP1, SAP2, SC2, SC3, SC4, SC5, SC6, SMP2, SP32 and SSP2.

Links to the following have been added - SC7, SC8, SC9, and SC10.

The entries for the following have been updated - P43 (SEES), P44, P45, P45(1), P45(1A), P45(2), P45(3), P45(3)LDN, P45(3)(LDS), P45(3)U, P45(IB), P45 EDI, and P46.

Coding

PAYE11010 ‘Codes: how they are used and calculated: cases where you should use code NT’ - Under sub heading ‘Double Taxation Agreements’, the text has been updated.
   
PAYE11050 ‘Codes: how they are used and calculated: rules for working out codes’ - New sub heading and corresponding text added for ‘Long tax codes’.

Employer returns

PAYE48204 ‘Enterprise tax management platform (ETMP): CIS deductions suffered’ - Under the sub heading ‘Working the cases’, the text has been updated.
   
PAYE50910 ‘Employer starter and leaver forms: employer e-file in-year penalties: introduction’ - Under sub heading ‘Background’ the text has been updated.
PAYE53013 ‘Employer return work lists: CIS deductions suffered (RTI employers) 2012-13 onwards’ - New subject.
PAYE54000 ‘Regulation 80 determinations: contents’ - This section has been updated to encompass the introduction of Real Time Information (RTI).

Employment maintenance

PAYE61010 ‘Create employment: P45 part 3 overview’ - Subject updated.
   
PAYE61015 ‘Create employment: P45 part 3 employer responsibilities’ - Subject updated.
PAYE61020 ‘Create employment: P46 overview’ - Subject updated.
PAYE61025 ‘Create employment: P46 employer responsibilities’ - Subject updated.
PAYE61030 ‘Create employment: form P46 statement types’ - Subject updated.
PAYE61145 ‘Create employment: work item 36 - P45 part 3 tax figure in box 13 differs from P45 part 1 figure’ - Subject updated.

PAYE operation

PAYE74010 ‘Lump sum termination payments: giving relief before termination payment made’ - Subject removed as it is out of date.
   
PAYE74011 ‘Lump sum termination payments: giving relief before termination payment made (Action Guide)’ - Action Guide removed as it is out of date.
PAYE76080 ‘Pensioners: P46(Pen)’ - Subject updated.
PAYE76110 ‘Pensioners: pension paid by employer to retired employee’ - Subject updated.
PAYE76145 ‘Pensioners: retiring government or NHS employee’ - Subject removed as it is now out of date.
PAYE80034 ‘Review of claims and deductions: OCCP - where OCCP is coded out (Action Guide)’ - Action Guide removed as it is now obsolete.
PAYE81730 ‘International employments: Denmark: offshore workers’ - Under sub heading ‘Employer fails to operate special procedure, Danish sector employment’, text added about where to find guidance.
PAYE82001 ‘International employments: EP appendix 5: net of foreign tax credit relief’ - Under sub heading ‘Action to be taken once the agreement is authorised’ and under heading ‘Notification of employees included in the arrangement’, text has been added.

Reconcile individual

PAYE90010 ‘Underpayments: voluntary direct payments’ - The subject has been updated.
   
PAYE91025 ‘Overpayments: form P45 review’ - Subject removed as the information is already covered elsewhere in the manual.
PAYE93060 ‘Work item 104 - tax calculation - manual issue’ - The first bullet in the ‘Note’ has been updated.
PAYE94015 ‘In-year reconciliation: automatic in-year reconciliation checks’ - Under sub heading ‘All claims’, the text has been updated.
PAYE94025 ‘In-year reconciliation: cessation repayments’ - Under sub heading ‘Sources of evidence’, the first bullet has been updated.
PAYE94030 ‘In-year reconciliation: cessation repayment calculation’ - Subject updated.
PAYE94045 ‘In-year reconciliation: small pension taken as a lump sum payment (formerly known as trivial commutation payments)’ - Title and subject updated (previously called ‘In-year reconciliation: trivial commutation payments’).
PAYE94050 ‘In-year reconciliation: small pension taken as a lump sum payment (formerly known as trivial commutation payments) repayment calculation: underpaid or balanced’ - Title updated (previously called ‘In-year reconciliation: trivial commutation payments repayment calculation: underpaid or balanced’).
PAYE94060 ‘In-year reconciliation: unemployment repayments’ - Under sub heading ‘Claiming unemployment repayment’, the text has been updated. Under sub heading ‘End of year claims’, further text added,

Individual records

PAYE103045 ‘Maintain individual details: agent details: non CESA agents’ - Text prior to the first sub heading has been updated.
   

Work management

PAYE110075 ‘PAYE work management system: complete / close a work item’ - Under sub heading ‘Work item clearance: automatic closure’ the text in the first paragraph has been updated and further work item entries have been added to the table.