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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 15 November 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
PAYE001 (Available to internal users only) ‘Business Calendar’ - Updated. Entries for October 2013 removed and entries for October 2014 added.
PAYE056 (Available to internal users only) ‘Index of Forms’ - Updated versions of the following booklets have been added - CA37, CA38, CA39, CA40, CA41, CA42 and CA44.
PAYE13105 ‘Coding: general principles: married couples: date of marriage prior to 5 December 2005’ - Under sub heading ‘Married Couple’s allowance’, ‘Note’ added.
PAYE13110 ‘Coding: general principles: married couples and civil partners: date of marriage or civil partnership on or after 5 December 2005’ - Under sub heading ‘Married Couple’s allowance’, ‘Note’ added.
PAYE64070 ‘Maintain employment: form P180’ - Subject updated.
PAYE78100 ‘Taxation of jobseeker’s allowance: what the department for work and pensions does’ - Subject updated.
PAYE79031 ‘Targeted review forms: how to process form R40’ - Under sub heading ‘Claims made by or on behalf of minors’, the text has been updated.
PAYE93036 ‘End of year reconciliation: tax calculation issues’ - Under sub heading ‘Trustees in Bankruptcy’, the text has been updated.
PAYE130040 ‘IABD: employment benefits’ - Under sub heading ‘Carry forward of benefits at Annual Coding’ and heading ‘Employer displaying NONE on the Employments Benefit screen’, a ‘Note’ has been added at the end.