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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 25 July 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.

PAYE operation

PAYE75020 PAYE direct payment: updating an individual’s account for a direct payment case - This subject has been updated with RTI information.

Reconcile individual

PAYE95055 HMRC delay: ESC A19: information from the employer - Text under the sub headings ‘Forms P14 and Final Full Payment submissions (FPS)’ and ‘Form P11d’, updated with more information.