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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
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PAYE Manual: recent changes

Below are details of the amendments that were published on 2 May 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 ‘Business Calendar’ - Updated. Entries for April 2014 removed and entries for April 2015 added.
   
PAYE056 ‘Index of Forms’ - ‘P242(2014)’ has been added to replace the 2013 version.
PAYE058 ‘Index of Work Items’ - The links for work items 224 and 233 have been updated.

Background

PAYE5055 ‘Real time information (RTI): generic notification service (GNS)’ - This subject has been updated.
   
PAYE5060 ‘Real time information (RTI): monthly filing frequency’ - The subject has been updated.

Coding

PAYE11010 ‘Codes: how they are used and calculated: cases where you should use code NT’ - Under the sub heading ‘Entertainment industry’, the heading and corresponding text for ‘Self employed workers’ has been removed. Under sub heading ‘NI Only employments’, the opening paragraph has been updated.
   
PAYE11020 ‘Codes: how they are used and calculated: P2 automatic notes’ - Text has been added to the opening text, prior to the table.
PAYE11096 ‘Codes: how they are used and calculated: K codes (Action Guide)’ - This Action Guide has been removed as it has been replaced by SPD 6c.5.
PAYE13095 ‘Coding: general principles: exceptions from normal deduction scheme’ - The opening paragraph has been updated to remove the reference to ‘actors’.
PAYE13110 ‘Coding: general principles: married couples and civil partners: date of marriage or civil partnership on or after 5 December 2005’ - Under sub heading ‘Transferring allowances between spouses or civil partners’, text has been added to the final paragraph.
PAYE13111 ‘Coding: general principles: married couples and civil partners: date of marriage / civil partnership on or after 5 December 2005: deceased cases (Action Guide)’ - This Action Guide has been removed.

Employer returns

PAYE46090 ‘Employer return post capture: regulation 80 determinations’ - The ‘Note’ at the beginning of the subject has been removed.
   
PAYE46091 ‘Employer return post capture: regulation 80 determinations (Action Guide)’ - The ‘Note’ at the beginning of the Action Guide has been removed.
PAYE47061 ‘Employer return - overpayments: overpayment notification (Action Guide)’ - Under sub heading ‘Overpayment to be referred to the Debt Management Office and ceased cases’, step 6 has been updated.
PAYE56000 to PAYE56060 ‘NICs employment allowance’ - This is a new section.

PAYE operation

PAYE70245 ‘Specific employments: examining bodies - fees to examiners’ - Under the sub heading ‘Introduction’ the information has been updated.
   
PAYE72085 ‘Payments for PAYE purposes: unintentional overpayments of pay / pension: PAYE and NICs’ - The subject has been updated.
PAYE79027 ‘Targeted review forms: general rules for examining forms (Action Guide)’ - Below the table a sentence has been added about where to go for further information about the form P810.
PAYE79030 ‘Targeted review forms: examining form P810 (Action Guide)’ - This Action Guide has been removed as it has been replaced by SPD 6a.5.
PAYE81630 ‘International employments: short term business visitors: double taxation conventions’ - The subject has been updated.
PAYE81635 ‘International employments: double taxation conventions: background / parameters’ - The fifth paragraph has been updated and a new final paragraph added.

Reconcile individual

PAYE90001 ‘Underpayments: introduction’ - The subject has been updated.
   
PAYE90020 ‘Underpayments: PAYE directions’ - The subject has been updated.
PAYE91015 ‘Overpayments: early repayments’ - Under sub heading ‘Form P60 / P60 duplicate / P60 substitute / electronic P60 (eP60)’, the third bullet has been updated.
PAYE91085 ‘Overpayments: repayment supplement’ - Under sub heading ‘Conditions for payment of repayment supplement’, the text has been updated.
PAYE92010 ‘Posting EOY information to individual records: how EOY information updates an individual’s record’ - Under sub heading ‘Points to note on employments linked to a P14’, the last two bullets have been updated.
PAYE92035 ‘Posting EOY information to individual records: overview of responsibilities at the end of the tax year’ - Under sub heading ‘PAYE Errors Unit (PEU)’, the second paragraph has been updated.
PAYE92040 ‘Posting EOY information to individual records: P14 / RTI end of year records’ - Under sub heading ‘Employer submitted P14 cases’ and heading ‘Errors on P14’, the text has been updated.
PAYE92050 ‘Posting EOY information to individual records: PAYE Errors Unit (PEU)’ - The subject has been updated.
PAYE92060 ‘Posting EOY information to individual records: revision of employer’s returns’ - The subject has been updated.
PAYE92066 ‘Posting EOY information to individual records: under-deductions’ - The subject has been updated.
PAYE93001 ‘End of year reconciliation: introduction’ - Under sub heading ‘General information’, the text has been updated.
PAYE93010 ‘End of year reconciliation: deciding if a case can be reconciled’ - Under sub heading ‘Re-reconciling’, the first paragraph has been updated.
PAYE93028 ‘End of year reconciliation: work item 224 - EOYR review re-reconciliation (Action Guide)’ - This Action Guide has been removed as it has been replaced by SPD WI224.
PAYE93059 ‘End of year reconciliation: work item 233 - EOYR - NT code held (Action Guide)’ - This Action Guide has been removed as it has been replaced by SPD WI233.
PAYE93090 ‘End of year reconciliation: concessional relief’ - The opening paragraph relating to the example has been updated.
PAYE94021 ‘In-year reconciliation: special circumstances (Action Guide)’ - Under sub heading ‘Individual is in prison’, the steps have been updated and a new step added - the remaining steps have been re-numbered accordingly.
PAYE94060 ‘In-year reconciliation: unemployment repayments’ - Under sub heading ‘End of year claims’, the first bullet has been updated.
PAYE94090 ‘In-year reconciliation: state pension deferral lump sum payments’ - Under sub heading ‘Taxation of lump sum payments from Department of Work and Pensions (DWP)’, text has been added.
PAYE95035 ‘HMRC delay: ESC A19: underpayments - overpaid tax for other tax years’ - This subject has been updated.
PAYE95075 ‘HMRC delay: ESC A19: exceptional circumstances - examples’ - Under sub heading ‘Occupational Pension’, the text has been updated.
PAYE96015 ‘Un-reconciled cases: cases that will be output for clerical clearance’ - The second to the last paragraph has been updated to include work item 447.
PAYE96240 ‘Reconciling CY-6 to CY-2: reconciling multiple years - re reconciling years’ - The ‘Note’ has been removed at the beginning of the subject and the second paragraph has been updated.
PAYE98021 ‘End of year: underpayment spreading (Action Guide)’ - Action Guide removed as it has been replaced by SPD 6c.4.

Individual records

PAYE103002 ‘Maintain individual details: national insurance (NI) registration - NINO upgrade requests’ - Under sub headings ‘Single requests’ and ‘Multiple requests’, the text has been updated.
   
PAYE103025 ‘Maintain individual details: address’ - Under sub heading ‘Foreign address’, a further bullet has been added to the second set of bullets.
PAYE103081 ‘Maintain individual details: case ownership authorisation check (Action Guide)’ - Action Guide removed as it has been replaced by SPD 4j.