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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 31 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.

Page Details of update

Left bar content

PAYE001 (Available to internal users only) ‘Business Calendar’ - updated. Entries for January 2014 removed and entries for January 2015 added. Amend dates in January 2015 table.

Employer records

PAYE21216 ‘Maintain employer record: re-starting an employer record (Action Guide)’ - subheading ‘Re-start date is in the original year of cessation or in the following year’ - Text in table updated.
PAYE25014 ‘Employer mailings:P9 reprint (Action Guide)’ - Subject text updated.

PAYE operation

PAYE81010 ‘Double taxation claims submitted by non resident individuals: general principles’ subheading ‘General principles’ - A note has been added after second paragraph.

Reconcile individual

PAYE93005 ‘End of year reconciliation: interaction with self assessment’ - subheading ‘SA years reconciled on NPS’ - A note has been added after second paragraph.


PAYE98020 ‘End of year: underpayment spreading’ - The text has been updated at the end of first paragraph.

Individual records

PAYE103010 ‘Maintain individual details: date of birth’ - The subject text has been updated.