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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 30 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 (Available to internal users only) ‘Business Calendar’ - Entries under May and June 2014 have been updated / added to.
   
PAYE056 (Available to internal users only) ‘Index of Forms’ - Updated versions of the following have been added - ‘CA33’, ‘CA38’, ‘CA39’, ‘CA40’, ‘CA41’, ‘CA42’, ‘CA44’, ‘CWG5’, ‘E24’, ’64-8’ and ‘480’.
     
  PAYE058 (Available to internal users only) ‘Index of Work Items’ - The entries for work items 038 and 039 have been updated. The link for work item 421 has been updated.
 

Background

PAYE5055 ‘Real time information (RTI): generic notification service (GNS)’ - Under sub heading ‘Viewing GNS messages’, text has been added.
   

Coding

PAYE11040 ‘Codes: how they are used and calculated: P2 standard notes’ - In the table for ‘Deductions’, two new entries have been added for ‘Employment and Support Allowance (ESA)’.
   
PAYE11060 ‘Codes: how they are used and calculated: changes near to 5 April’ - Under sub heading ‘Code changed too late for employer or Benefit Office to operate’, the text has been updated.
PAYE11115 ‘Codes: how they are used and calculated: deductions - how to calculate’ - In the ‘P202 deductions’ table, in the ‘Deduction’ column for the entry ‘Adjustment for Tax rate bands. From 6 April 2011’, a ‘Note’ has been added.
PAYE13100 ‘Coding: general principles: higher rate individuals’ - Under sub heading ‘More than one coded source: allocating rates’, a ‘Note’ has been added about ‘where an Adjustment to Tax Rate Bands restriction is required’.
PAYE13151 ‘Coding: general principles: work item 421 - SA auto coding - married couple’s allowance discrepancy (Action Guide)’ - This Action Guide has been removed as it has been replaced by SPD WI421.

Employment maintenance

PAYE61150 ‘Create employment: work item 38 - PENNOT - review receipt of P161(W)’ - The title and the subject have been updated.
   
PAYE61151 ‘Create employment: work item 38 - PENNOT - review receipt of P161 (Action Guide)’ - This Action Guide has been removed.
PAYE61155 ‘Create employment: work item 39 - PENNOT - review receipt of P161(W)’ - The title and the subject have been updated.
PAYE61156 ‘Create employment: work item 39 - PENNOT - review receipt of P161 (Action Guide)’ - This Action Guide has been removed.
PAYE63025 ‘Filing online: employers: automatic entry of leaving details’ - Under sub heading ‘Amendments to leaving details’ and heading ‘Payment after leaving’, the text has been updated.

PAYE operation

PAYE70240 ‘Specific employments: electoral registration officers and their staff’ - A ‘Note’ has been added at the start of the subject about the years this guidance relates to.
   
PAYE70245 ‘Specific employments: examining bodies - fees to examiners’ - A ‘Note’ has been added at the start of the subject about the years this guidance relates to.
PAYE76085 ‘Pensioners: P161’ - This subject has been updated.
PAYE76086 ‘Pensioners: coding of state pension / benefits in the first year’ - Under sub heading ‘Automatic coding of state pension where no state pension is present’, and headings ‘Contact History’ and ‘Deferred state pension’, the text has been updated.
PAYE76125 ‘Pensioners: deferred state pension’ - The final paragraph has been updated.
PAYE79044 ‘Targeted review forms: inhibit the issue of review form P161(W) (Action Guide)’ - This Action Guide (and it’s title) has been updated to remove the reference to ‘P161’.
PAYE82002 ‘International employments: EP appendix 6: modified PAYE in tax equalisation cases’ - Text has been added to ‘Note 3’ at the beginning of the subject. Under sub heading ‘Calculation of estimated PAYE on tax equalised earnings’, text has been added to step 11.

Reconcile individual

PAYE91015 ‘Overpayments: early repayments’ - The ‘Note’ at the beginning of the subject has been removed.
   
PAYE93005 ‘End of year reconciliation: interaction with self assessment’ - Under sub heading ‘SA years reconciled on NPS’, the first bullet relating to ‘Resulted in an underpayment’, has been updated.
PAYE93036 ‘End of year reconciliation: tax calculation issues’ - The sub heading and corresponding text for ‘Underpayments at April 2008’ have been removed. Under sub heading ‘P11D Benefits’, the first bullet has been updated.
PAYE94020 ‘In-year reconciliation: special circumstances’ - Under sub heading ‘Personal / domestic employees’, a ‘Note’ has been added at the start.
PAYE96280 ‘Reconciling CY-6 to CY-2: reconciling multiple years - years to 2007-08 inclusive’ - This subject has been removed as the information is now out of date.

Accounting

PAYE98025 ‘End of year: migration issues’ - Under sub heading ‘Incorrect results originating in migrated years’, information relating to the years 2007-2008 has been removed as it is out of date.
   

Individual records

PAYE103002 ‘Maintain individual details: national insurance (NI) registration - NINO upgrade requests’ - The subject has been updated.