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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 19 September 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’ - Updated.
PAYE055 ‘Glossary of terms’ - Incentive Award Unit address and telephone number updated.
PAYE056 ‘Index of Forms’
Forms:- P9d, P11d, P11d b, P11d guide, P11d Int, P11d Worksheets 1 to 6, P11dx and P46car, updated with latest versions.    
  PAYE058 ‘Index of work items’
Work item 447 updated with new SPD.


PAYE12060 Coding deductions and expenses: non-PAYE income - The subject of Inhibit Auto Closure (ACI) signal has been updated.
PAYE12066 Coding deductions and expenses: notification of new source of none-PAYE income received by customer contact (Action Guide) - Instruction to set the Inhibit Auto Closure signal removed from both tables and note inserted to refer to SAM101140.

Employer records

PAYE27040 Maintain schemes: TAS schemes - Under sub heading ‘HMRC Incentive Award Unit’ the address and telephone number has been updated.
PAYE28018 Modified PAYE schemes: Expatriate employees - EP Appendix 6 arrangements from 2006 (Action Guide) - Under sub heading ‘Employer/agent request authority to operate modified PAYE’, update to step 1 and reference to CAR Expat Unit updated to Personal Tax International.
PAYE28015 Modified PAYE schemes: expatriate employees (tax equalisation) - Subject updated.

Employer returns

PAYE46021 Employer return post capture: checklist and declaration on P35 and P35MT - up to 2004 (Action Guide) - Question 3 updated.
PAYE43021 Capture employer return - 2005 onwards: checklist and declaration on P35 - 2005 onwards (Action Guide) - Question 3 updated.

Employment maintenance

PAYE64015 Maintain employment: delete employment - Under the sub heading ‘Employment re-allocation’ link to SPD31 incorporated.

Reconcile individual

PAYE91005 Overpayments: authorising repayments - Under the sub heading ‘Payable orders’ the text has been updated.
PAYE91040 Overpayments: nominees - More detail provided under sub heading ‘What is a valid assignment’.

Individual records

PAYE103002 Maintain individual details: national insurance (NI) registration - NINO upgrade requests - Under sub heading Single requests’ Update to last note.