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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 27 June 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

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PAYE001 (Available to internal users only) ‘Business Calendar’ - Updated. Entries for May 2014 have been removed and entries for May 2015 added.

PSA and P9D, P11D and P11D(b) filing date updated.

Employer Bulletin publishing dates inserted.    
  PAYE056 (Available to internal users only) ‘Index of Forms’ - Updated with latest P7X (2014).

E3 updated as no longer available.

P161 information updated.



PAYE5055 Real time information (RTI): generic notification service (GNS) - Under sub heading ‘GNS issue triggers and dates’, and heading ‘Non file GNS’ further text has been added. Under sub heading ‘Exceptions to receiving GNS messages’, further text has been added.


PAYE10010 Allowances and reliefs: age-related allowances - Under sub heading ‘Calculating age-related allowances’, the ‘Note has been removed.
PAYE11115 Codes: How they are used and calculated: deductions: how to calculate - In the table, updates have been made to the entries for Gift Aid Adjustment.
PAYE11125 Codes: How they are used and calculated: indicators - In the table, an update has been made for S128.
PAYE13018 Coding: general principles: work item 401 - annual coding - update NIB - ESA shown (Action Guide) - Under the sub heading ‘Update the record’, at step 12 reference to P161 has been removed.
PAYE13025 Coding: general principles: manual code work item - In the table the entry for Age-related allowance has been removed.
PAYE13144 Coding: general principles: S810 and S811 ITA 2007 (formerly S128 FA 1995) cases - Under the sub headings ‘S128 indicator’ and ‘Annual coding’ the text has been updated.

Employer records

PAYE20146 Set up employer record: employer-financed retirement benefits schemes (EFRBS) - Under sub heading ‘Where to send the information’, there is an address amendment.

Employer returns

PAYE56040 NICs employment allowance:-employers not eligible for employment allowance - Updated with more information.

Employment maintenance

PAYE61052 Create employment: create employment from customer correspondence - reference to P161 has been removed.
PAYE61150 Create employment: work item 38 - PENNOT - review receipt of P161(W) - Action Guide removed.
PAYE61155 Create employment: work item 39 - PENNOT - review receipt of P161(W) - Action Guide removed.

PAYE operation

PAYE74015 Lump sum termination payments: how employers operate PAYE on termination payments - Under the sub heading ‘Termination payment is made wholly or partly in kind. For example, a house or car is transferred’, there is an address amendment.
PAYE76085 Pensioners: P161 - The opening paragraph has been updated.
PAYE76095 Pensioners: P161 and P161(W): automatic issue - The subject has been updated.
PAYE77230 Employment and support allowance: rates of ESA: new claimants and IB to ESA reassessment - Updated with new rates payable.
PAYE79044 Targeted review forms: inhibit the issue of review form P161(W) (Action Guide) - Action Guide removed.
PAYE79060 Targeted review forms: logging receipt of review forms - third bullet updated.

Reconcile individual

PAYE93081 End of year reconciliation: small pension taken as lump sum payment (formerly known as trivial commutation payments) - This Action Guide has been removed.
PAYE94021 In-year reconciliation: special circumstances (Action Guide) - Under sub heading ‘Individual is in prison’, step 22 has been updated.

Individual records

PAYE103011 Maintain individual details: work item 22 - DOB amended - review coding (Action Guide) - Changes made from step 24 onwards.
PAYE103019 Maintain individual details: work item 241 - data migration COP / CID personal details (Action Guide) - Changes made from step 4 onwards.
PAYE104035 Merge individual records: manual merge: post merge processing - Third bullet updated.
PAYE105017 Contact history: telephone and correspondence - core principles - reference to P161 has been removed.
PAYE106001 Re-issue correspondence: introduction - Reference to P161 has been removed.
PAYE106010 Re-issue correspondence: re-issue a letter or form - Reference to P161 has been removed.

Work management

PAYE110011 PAYE work management system: creation of a work item - duplicate, merge and update - The entry for work item 039 has been removed from table.

PAYE Service income, allowances, benefits and deductions

PAYE130025 IABD; allowances - Updates made under sub headings ‘Married Allowance’ and ‘Personal Allowances’.
PAYE130065 IABD: pensions - The subject has been updated to remove reference to P161.
PAYE130075 IABD: taxable social security benefits - The subject has been updated to remove reference to P161.