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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 13 December 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 November 2013 removed and entries for November 2014 added. Entry for ‘19 & 22 April’ updated. Issue date for ‘Issue of Late payment default warning letters for month ended 5 August and 5 September updated.
PAYE058 (Available to internal users only) ‘Index of Work Items’ - The entry for work item 445 has been updated.

Real time information (RTI)

PAYE5055 Generic notification service (GNS). Additional headings and subheadings inserted along with minor changes to text


PAYE13090 ‘Coding: general principles: estimated pay’ - Under sub heading ‘System calculated estimated pay at annual coding’, there has been a minor addition of text at step 3 - the word ‘year’ has been added at the end of the first bullet.

Employer records

PAYE21030 ‘Maintain employer record: cessation of an employer record’ - Under sub heading ‘Manual cessation of an employer record’, the reference to go to for further guidance has been changed from ‘PAYE48203’ to ‘PAYE48214’ (as that page has been re-numbered).
PAYE21055 ‘Maintain employer record: dormant employer records’ - New Sub heading and corresponding text added for ‘RTI mandation date on employer dormant records’.
PAYE25045 ‘Employer mailings: employer orderline’ - Under sub heading ‘Employer Orderline - History’ minor text changes. Under sub heading ‘Employer Orderline - Availability’ the entries in the table have been updated. Under sub heading ‘Employer Orderline - Responsibilities’ in the final bullet the reference to ‘P38s’ has been removed.

Employer returns

PAYE48200 to PAYE48216 ‘Enterprise tax management platform (ETMP)’ - All the pages in this section have had to be re-numbered to allow for additional pages to be added in future updates. You should be aware that the ‘old’ page numbers may be re-used for new guidance in future.

Employment maintenance

PAYE61205 ‘Create employment: review code’ - The ‘Note’ prior to the first sub heading has been updated.
PAYE63040 ‘Filing online: employers: automatic record update for new pensioners’ - Subject updated.

PAYE operation

PAYE79031 ‘Targeted review forms: how to process form R40’ - Under sub heading ‘Foreign income’ and headings ‘Basic rate and NNL customers’ and ‘Higher rate customers’, the text has been updated.
PAYE81015 ‘Double taxation claims submitted by non resident individuals: certification by an overseas tax authority’ - Under the sub heading for ‘Spain’, the text has been updated.
PAYE82001 ‘International employments: EP appendix 5: net of foreign tax credit relief’ - Under sub heading ‘Employee leaves employment or dies’ the text has been updated and further text added.

Reconcile individual

PAYE90011 ‘Underpayments: work item 236 - issue request for voluntary payment’ - Sub heading ‘Interaction with work item 309’ changed to read ‘Interaction with work item 307’ and the corresponding text has been 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.
PAYE91040 ‘Overpayments: nominees’ - Under sub heading ‘What is a valid assignment?’, the text has been updated.
PAYE93001 ‘End of year reconciliation: introduction’ - Under sub heading ‘General information’, the final bullet which relates to work item 445 has been updated.
PAYE93075 ‘End of year reconciliation: tolerances’ - New sub heading and corresponding text added for ‘Tax calculation already issued - revenue error’.
PAYE95025 ‘HMRC delay: ESC A19: basic tests to be applied’ - Subject updated.
PAYE95045 ‘HMRC delay: ESC A19: failure to use information - type of information’ - Subject updated.
PAYE95050 ‘HMRC delay: ESC A19: when was information received from the taxpayer?’ - The second bullet has been updated.
PAYE95065 ‘HMRC delay: ESC A19: what years?’ - Under sub heading ‘Main time limit’, the text has been updated. Under sub heading ‘Exceptional circumstances’ sentence after final bullet updated to include ‘and CY-2’.
PAYE95070 ‘HMRC delay: ESC A19: exceptional circumstances - key points’ - The text prior to the sub heading has been updated.
PAYE96015 ‘Un-reconciled cases: cases that will be output for clerical clearance’ - The bullet relating to work item 445 has been updated.

Work management

PAYE110075 ‘PAYE work management system: complete / close a work item’ - Under sub heading ‘Work item clearance: automatic closure’, work items 042 and 076 have been removed from the table and work item 236 has been added to it.