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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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PAYE Manual: recent changes

Below are details of the amendments that were published on 22 August 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.
   

Background

PAYE4035 PAYE service roles: PAYE payable order control - List of functionality of the PO role updated
   
PAYE5060 Real time information (RTI): monthly filing frequency - This subject has been updated

Coding

PAYE11015 Codes: how they are used and calculated: codes for special cases - This subject has been updated to include guidance on long tax codes
   
PAYE11050 Codes: how they are used and calculated: rules for working out codes - The guidance on long tax codes has been amended

Employer records

PAYE20105 Set up employer record: ELECT scheme - electoral payments - a note has been added
   
PAYE20106 Set up employer record: ELECT scheme - electoral payments (Action Guide) - a note has been added
PAYE20115 Set up employer record: EXAM scheme - examination fees - a note has been added
PAYE20116 Set up employer record: EXAM scheme - examination fees (Action Guide) - a note has been added

Employer returns

PAYE48230 Enterprise tax management platform (ETMP): employer repayments - The subject has been updated to include guidance on large repayments
   

Employment maintenance

PAYE61215 Create employment: P46(Expat) receipt and post departure EXPAT P14 - The subject has been updated with information regarding tax code calculation rules
   

PAYE operation

PAYE70245 Specific employments: examining bodies - fees to examiners - Note updated
   
PAYE70280 Specific employments: returning officers - Note inserted
PAYE72010 Payments for PAYE purposes: agencies which introduce domestic cleaners to householders - The subject has been updated
PAYE72020 Payments for PAYE purposes: doubts about whether a payment counts for tax purposes - This subject has been updated
PAYE72030 Payments for PAYE purposes: holiday pay - This subject has been updated
PAYE72040 Payments for PAYE purposes: non-cash remuneration: operation of PAYE - This subject has been updated
PAYE72050 Payments for PAYE purposes: payment on account - This subject has been updated
PAYE72055 Payments for PAYE purposes: payments to employees in accidents - This subject has been updated
PAYE72060 Payments for PAYE purposes: principal civil service pension scheme - This subject has been updated
PAYE72070 Payments for PAYE purposes: sick pay - This subject has been updated
PAYE72075 Payments for PAYE purposes: statutory payments - This subject has been updated
PAYE72080 Payments for PAYE purposes: tips, gratuities, service charges and troncs - Under sub heading ‘Cash tips - employer not involved,’ the text has been updated
PAYE72085 Payments for PAYE purposes: unintentional overpayments of pay / pension: PAYE and NICs - This subject has been updated
PAYE76160 Pensioners: non-cash benefits paid to former employees and pensioners - The subject has been updated.
PAYE82000 International employments: EP appendix 4: criteria for short term business visitors - Updated to include 60 day rule

PAYE service income, allowances, benefits and deductions

PAYE130055 IABD: foreign income - Updates made for Foreign dividend income under sub headings ‘Basic rate individuals’ and ‘Higher rate and additional rate individuals’