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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 23 August 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

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

The entries for the following have been removed as the forms are out of date - CIS1, CIS23, CIS25, CIS25(2), CIS28, CIS29, CIS30, CIS36, CIS36 (CS) (CIS 4), CIS36 (CS) (CIS 5), CIS36 (CS) (CIS 6), CIS36 (Transition), CIS36 (Transition)CS, CIS62A, CIS62B and CIS62C.

  PAYE058 (Available to internal users only) ‘Index of Work Items’ - The entry for work item 140 has been removed as it is no longer generated.


PAYE10025 ‘Coding allowances and reliefs: gift aid’ - Further sentence added at the end of the subject.
PAYE13085 ‘Coding: general principles: estimated income’ - Text added at the beginning of the subject.
PAYE13090 ‘Coding: general principles: estimated pay’ - Under sub headings ‘How to update estimated pay’ and ‘Manually calculated estimated pay’ text has been added.
PAYE13138 ‘Work item 140 - primary source code is BR/0T/NT or D prefix - SA refinement (Action Guide)’ - Action Guide removed as it is out of date.
PAYE13144 ‘Coding: general principles: S810 and S811 ITA 2007 (formerly S128 FA 1995) cases’ - Subject and title updated.
PAYE14010 ‘Adjustments to collect tax: coding out outstanding debts’ - Sub heading ‘Outstanding Debts included in NPS Reconciliation’ changed to read ‘Outstanding debts and NPS reconciliations’ and corresponding text updated.

Employer returns

PAYE47061 ‘Employer return - overpayments: overpayment notification (Action Guide)’ - Under sub heading ‘The employer does not reply or pro-forma return is required’, step 15 has been updated.
PAYE48202 ‘Enterprise tax management platform (ETMP): unallocated payments work list’ - Subject updated.
PAYE48204 ‘Enterprise tax management platform (ETMP): CIS deductions suffered’ - Title and subject updated and moved to PAYE48215 - entry below refers.
PAYE48205 ‘Enterprise tax management platform (ETMP): failed employer change report’ - Under sub heading ‘Access to the report’, the text has been updated.
PAYE48207 ‘Enterprise tax management platform (ETMP): employer repayments’ - Subject updated.
PAYE48215 ‘Enterprise tax management platform (ETMP): checking CIS deductions suffered 2012-13 onwards for RTI employers’ - Title and subject were previously at PAYE48204 but have been updated (see entry above).
PAYE48216 ‘Enterprise tax management platform (ETMP): checking CIS deductions suffered 2012-13 onwards for RTI employers (Action Guide)’ - New Action Guide.
PAYE50015 ‘Employer payments: payments received in processing offices’ - Subject updated.
PAYE50016 ‘Employer payments: payments received in processing offices (Action Guide)’ - Action Guide updated.

Employment maintenance

PAYE64026 ‘Maintain employment: receipt of telephone call, letter or form P91 for gaps in employment history (Action Guide)’ - Action Guide removed as it has been replaced by SPD 1c.3.

PAYE operation

PAYE76070 ‘Pensioners: notification of state pension’ - In the first table the ‘Pensionable age (in years / months)’ and ‘Pension date’ columns for the entries for ‘06/01/51 to 05/02/51’ and ‘06/02/51 to 05/03/51’ have been updated and a new entry has been added for ‘06/03/51 to 05/04/51’.
PAYE79031 ‘Targeted review forms: how to process form R40’ - Under sub heading ‘Updating IABD for CY and CY+1’, the ‘Note’ has been updated.
PAYE81060 ‘Double taxation claims submitted by non resident individuals: country specific aspects’ - Under sub heading ‘Germany’, the text has been updated.
PAYE81750 ‘International employments: pensioners who leave UK for permanent residence abroad’ - Under sub heading ‘UK state retirement pension payable to non resident’, the text in the second paragraph has been updated.

Reconcile individual

PAYE90011 ‘Underpayments: work item 236 - issue request for voluntary payment’ - Under sub heading ‘Work item 236 processing / resolution’, below the sentence ‘When reviewing work item 236 you should first consider the following issues’, ‘CY-3’ has been updated to read ‘CY-4’ in the paragraph immediately below the first bullets.
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.
PAYE91035 ‘Overpayments: making a repayment’ - Sub heading and corresponding text for ‘Cancelling documents’ removed as out of date.
PAYE91040 ‘Overpayments: nominees’ - The ‘Note’ prior to the sub headings has had text added.
PAYE93036 ‘End of year reconciliation: tax calculation issues’ - Under sub heading ‘Individual Bankruptcy cases’, the text has been updated. Under the sub heading ‘Gift Aid’, a paragraph has been added at the end.
PAYE93060 ‘End of year reconciliation: work item 104 - tax calculation - manual issue’ - Subject updated.
PAYE93066 ‘End of year reconciliation: non UK residents-S810 and S811 ITA 2007 (formerly S128 FA 1995) cases’ - Title and subject updated.
PAYE93080 ‘End of year reconciliation: trivial commutation payments’ - Sub heading and corresponding text for ‘Action on PAYE sections’ has been removed. Under sub headings ‘Before the pension / annuity comes into payment’ and ‘After end of year’, the text has been updated.


PAYE98020 ‘End of year: underpayment spreading’ - Under sub heading ‘2008-09 and / or 2009-10 only’, a ‘Note’ has been added at the end.

Individual records

PAYE103025 ‘Maintain individual details: address’ - New sub heading and corresponding text added for ‘In prison’.
PAYE103065 ‘Maintain individual details: indicators’ - Under sub heading ‘Indicators screen’, in the table, the ‘Description’ column for the ‘Manual correspondence to employer’ entry has been updated.
PAYE104047 ‘Merge individual records: unmerge individual’ - Subject updated.

PAYE Service income, allowances, benefits and deductions

PAYE130045 ‘IABD: employment estimated earnings’ - The second to last paragraph in the subject has been updated.