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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 26 July 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
   
PAYE44040 ‘Employer returns: electronic employer returns: automatic online penalties’ - Text added to the subject.
PAYE45012 ‘Employer returns: employer return exceptions: online filing errors - employer annual return submitted under an incorrect employer reference’ - New subject.
PAYE45013 ‘Employer returns: employer return exceptions: online filing errors - employer record ceased / cancelled by HMRC’ - New subject.
PAYE95010 ‘Reconcile individual: HMRC delay: ESC A19: who is eligible?’ - Text added to the subject.
PAYE95045 ‘Reconcile individual: HMRC delay: ESC A19: failure to use information - type of information’ - The third bullet in the subject has been updated.
PAYE95050 ‘Reconcile individual: HMRC delay: ESC A19: when was information received from the taxpayer?’ - Subject updated.
PAYE95055 ‘Reconcile individual: HMRC delay: ESC A19: information from the employer’ - New sub heading and corresponding text added for ‘Employer returns’.
PAYE95060 ‘Reconcile individual: HMRC delay: ESC A19: information from the DWP’ - The subject has been updated.
PAYE95065 ‘Reconcile individual: HMRC delay: ESC A19: what years?’ - Under sub heading ‘Exceptional circumstances’, the final sentence has been updated.
PAYE95070 ‘Reconcile individual: HMRC delay: ESC A19: exceptional circumstances - key points’ - The subject has been updated.
PAYE95075 ‘Reconcile individual: HMRC delay: ESC A19: exceptional circumstances - examples’ - The subject has been updated.