Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 20 September 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 August 2013 removed and entries for August 2014 added.
PAYE058 (Available to internal users only) ‘Index of Work Items’ - The link for work item 130 has been updated.


PAYE13140 ‘Coding: general principles: potential cases for SA’ - Subject updated.

Employer returns

PAYE43501 ‘ECS additional processing action: introduction’ - Subject updated.
PAYE43510 ‘ECS additional processing action: P35 receipt screen’ - Opening two paragraphs updated.
PAYE43525 ‘ECS additional processing action: P11D(b) receipt screen’ - Subject updated.
PAYE43540 ‘ECS additional processing action: P11D(b) screen - setting and updating the class 1A signal’ - Subject updated.
PAYE43555 ‘ECS additional processing action: P11D(b) screen - summary information’ - Subject updated.
PAYE51015 ‘Employer EOY penalties: ECS penalty reference numbers’ - The first list of bullets has been updated.

PAYE operation

PAYE70280 ‘Specific employments: returning officers’ - Under sub heading ‘Repayment’, text has been added at the end.

Reconcile individual

PAYE91015 ‘Overpayments: early repayments’ - Opening paragraph updated and a ‘Note’ has been added below it.
PAYE92010 ‘Posting EOY information to individual records: how EOY information updates an individual’s record’ - ‘Note’ updated at the beginning of the subject.
PAYE92040 ‘Posting EOY information to individual records: P14 / RTI end of year records’ - Title and the subject updated (previously titled ‘Posting EOY information to individual records: P14 information’).
PAYE94025 ‘In-year reconciliation: cessation’ - Under sub heading ‘Cessation repayments: SA cases’ second paragraph has been updated - OCA144 changed to OCA177.
PAYE94060 In-year reconciliation: unemployment repayments - Opening fourth paragraph updated -OCA144 changed to OCA177.
PAYE94086 ‘Work item 130 - repayment P45(1) now received (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI130.
PAYE96240 ‘Reconciling CY-6 to CY-2: reconciling multiple years - re reconciling years’ - Subject updated.

Individual records

PAYE103010 ‘Maintain individual details: date of birth’ - In the first list of bullets, the reference to ‘NIPG500065’ has been amended to read ‘NIPG500070’.
PAYE103025 ‘Maintain individual details: address’ - At the beginning of the subject, text has been added to the second ‘Note’ relating to the postcode. Under sub heading ‘Postcode’, text has been added. Under sub heading ‘In prison’, the text has been updated.
PAYE103045 ‘Maintain individual details: agent details: non CESA agents’ - Under sub heading ‘SA / PAYE linked cases’, the text has been updated.
PAYE103055 ‘Maintain individual details: capacitor details’ - Text has been added to the subject.

Work management

PAYE110025 ‘PAYE work management system: work item notes’ - Subject removed as it is obsolete.
PAYE110075 ‘PAYE work management system: complete / close a work item’ - Under sub heading ‘General / manual work item clearance’, the text has been updated.

PAYE Service income, allowances, benefits and deductions

PAYE130025 ‘IABD: allowances’ - Under sub heading ‘Married Allowance’, the text has been updated.