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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
Updated
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PAYE Manual: recent changes

Below are details of the amendments that were published on 21 October 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 September 2013 removed and entries for September 2014 added.
   
PAYE058 (Available to internal users only) ‘Index of Work Items’:

The entries for work items 093, 236 and 302 have been updated

The link for work item 117 has been updated

A new entry has been added for work item 446.

Background

PAYE5055 ‘Real time information (RTI): generic notification service (GNS)’ - New subject.
   
PAYE5060 ‘Real time information (RTI): monthly filing frequency’ - New subject.

Coding

PAYE12070 ‘Coding deductions and expenses: underpayments’ - Under sub heading ‘Coding in’, the text has been updated. Under sub heading ‘Work items’, an entry has been added for work item 236.
   
PAYE12080 ‘Coding deductions and expenses: underpayment restriction’ - Subject updated.
PAYE13140 ‘Coding: general principles: potential cases for SA’ - Subject updated.

Employer records

PAYE21015 ‘Maintain employer record: cancellation of an employer record’ - Subject updated.
   
PAYE21030 ‘Maintain employer record: cessation of an employer record’ - Subject updated.
PAYE23015 ‘Employer types: casual beaters’ - This subject has been withdrawn as it is currently under review.
PAYE23025 ‘Employer types: farming - harvest workers’ - This subject has been withdrawn as it is currently under review.

Employer returns

PAYE48207 ‘Enterprise tax management platform (ETMP): employer repayments’ - Under sub heading ‘Repayment method’ and heading ‘Payable Order’, ‘Note 2’ has been added.
   

Employment maintenance

PAYE64060 ‘Maintain employment: work item 235 - EOYR - NI transfer / delete P14’ - Subject updated.
   
PAYE64065 ‘Maintain employment: work item 246 - employer scheme ceased’ - Subject updated.
PAYE67015 ‘Jobseeker’s allowance: what happens when a JSA claim is made’ - Under the sub heading ‘Computer action’, the text has been updated.
PAYE67020 ‘Jobseeker’s allowance: what happens when a JSA claim ceases’ - Subject updated.

PAYE operation

PAYE70225 ‘Specific employments: barristers’ senior clerks and chambers staff’ - Subject updated.
   

Reconcile individual

PAYE90011 ‘Work item 236 - issue request for voluntary payment’ - Subject updated.
   
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.
PAYE92040 ‘Posting EOY information to individual records: P14 / RTI end of year records’ - Under sub heading ‘RTI created end of year records’, the final bullet has been updated.
PAYE93001 ‘End of year reconciliation: introduction’ - Under sub heading ‘Underpayment identified’ and heading ‘Automatically triggered reconciliation’, the text has been updated.
PAYE93020 ‘End of year reconciliation: validation’ - Under the sub heading ‘Validation check end of year reconciliation’, text has been added.
PAYE93058 ‘Work item 117 - potential SA case (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI117.
PAYE93064 ‘Work item 302 - unlinked P11D held (Action Guide)’ - Action Guide removed as it has been replaced by SPD WI302.
PAYE94035 ‘In-year reconciliation: cessation repayment calculation: underpaid or balanced’ - Subject updated.
PAYE96275 ‘Reconciling CY-6 to CY-2: reconciling multiple years - final results’ - Under sub headings ‘Final result - underpaid above tolerances and underpayment in CY code’ and ‘Final result - underpaid above tolerances and no underpayment in CY code’, the bullets have been updated.

Individual records

PAYE103015 ‘Maintain individual details: date of death’ - Text prior to the first sub heading updated.
   
PAYE103016 ‘Maintain individual details: work item 21 - DOD received - review record’ - Opening paragraph updated.
PAYE104001 ‘Merge individual records: introduction’ - Text added prior to the first sub heading.
PAYE104030 ‘Merge individual records: manual merge: merge screens’ - Subject updated.
PAYE104035 ‘Merge individual records: manual merge: post merge processing’ - Subject updated.

PAYE Service income, allowances, benefits and deductions

PAYE130040 ‘IABD: employment benefits’ - Under sub heading ‘Carry forward of benefits at Annual Coding’ and heading ‘Employer displaying NONE on the Employments Benefit screen’, text has been added.