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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 3 January 2014 (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.

 

Coding

PAYE10020 ‘Coding allowances and reliefs: Allowance restriction’ - Subheading ‘allowances Affected’ - text amended.
   
PAYE10035 ‘Coding allowances and reliefs: Death and superannuation benefit’ - a new note has been added to the bottom of the page.
PAYE11010 ‘Codes: How they are used and calculated: Cases where you should use code NT’ - Under subheading ‘Double Taxation Agreements’ a Note has been added after the indents.
PAYE12070 ‘Coding deductions and expenses: underpayments’ - Subheading ‘Coding in’ text has been added to the paragraph before second dash indent sequence. Subheading ‘Work items’ text in the table has been amended and the action guide 12071 has been removed and replaced with SPD WI093.
PAYE12071 ‘Coding deductions and expenses: Work items 93 unable to code u / p - insufficient income live SA (Action Guide)’ - This page has been deleted.
PAYE12080 ‘Coding deductions and expenses: Underpayment restriction’ - The text at the end of the subject has been updated.
PAYE14010 ‘Adjustments to collect tax: Coding out outstanding debts’ The text has been amended.

Subheading ‘Viewing outstanding debts coded on NPS - The bullet text has been updated.

Subheading ‘Outstanding debt and NPS reconciliations’ - A bullet point has been inserted.

Employer records

PAYE25010 ‘Employer mailings: Annual code issue’ - Subheading ‘priority annual code issue’ - The text has been updated.

Subheading ‘ P9 reprint arrangements’ - The text has been updated.

Subheading ‘P6 budget code notifications - reprint arrangements’ - The text has been updated.    
     
  PAYE25014 ‘Employer mailings: P9 reprint (Action Guide)’ - The subject text and tables have been updated.

P11D processing

PAYE57300 ‘Processing and retrieving forms P11D: Capture van benefit’ - The subject text has been updated.
   

PAYE operation

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.
   

Reconcile individual

PAYE90011 ‘Underpayments: work item 236 - Issue request for voluntary payment’ - The text in the first paragraph has been updated.

Subheading ‘Interaction with work item 93’ - The text has been updated.

Subheading ‘Work item 236 processing / resolution - The text has been updated.    
     
  PAYE93000 ‘End of year reconciliation: Contents’ - The text in the contents table has been updated.
  PAYE93080 ‘End of year reconciliation: Trivial commutation payments’ - The heading and subject text has been updated.
  PAYE93081 ‘End of year reconciliation: Trivial commutation payments (action guide)’ - The heading and subject text has been updated.
  PAYE94025 ‘In-year reconciliation: Cessation repayments’ - Subheading ‘Employment related benefits in the code’ - Text has been added.

PAYE Service Income, Allowances, Benefits and Deductions

PAYE130060 ‘IABD: Investment income’ - Subheading ‘Important Notes’ - Number 1 has been removed from the table and the remaining items renumbered.