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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 13 October 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.
PAYE056 ‘Forms Index’ - updated.
PAYE058 ‘Index of work items’ - WI217 and WI236 updated.


PAYE12070 Coding deductions and expenses: underpayments - Under sub heading ‘Coding in’ subject updated.
PAYE12080 Coding deductions and expenses: underpayment restriction - Subject updated.
PAYE13140 Coding: general principles: potential cases for SA - WI217 subject updated.

Employment maintenance

PAYE61040 Create employment: receipt of form P45(3) LDS - This subject has been updated.
PAYE61045 Create employment: receipt of form P45(3) LDN - This subject has been updated.
PAYE61200 Create employment: work item 76 P14 - cannot be linked to multiple employments - This subject has been updated.
PAYE67015 Jobseeker’s allowance: what happens when a JSA claim is made - This subject has been updated.
PAYE67020 Jobseeker’s allowance: what happens when a JSA claim ceases - This subject has been updated.

PAYE operation

PAYE79031 Targeted review forms: how to process form R40 - Under sub heading Deceased this subject has been updated.
PAYE82004 International employments: EP appendix 7b: modified class 1 national insurance contributions (NICs) for employees assigned from the United Kingdom (UK) to work overseas - Part 3 updated points 6 and 7 removed and proceeding points updated.

Reconcile individual

PAYE90011 Underpayments: work item 236 issue request for voluntary payment - WI236 update made to subject.
PAYE91065 Overpayments: repayment claim forms and requests - R27 removed from list.
PAYE93005 End of year reconciliation: interaction with self assessment - Under sub heading General this subject has been updated.
PAYE93020 End of year reconciliation: validation - Note under sub heading ‘Validation check end of year reconciliation’ removed.
PAYE94020 In-year reconciliation: special circumstances - Under subject heading ‘Individual has died’ this subject has been updated.
PAYE94021 In-year reconciliation: special circumstances (Action Guide) - Under sub heading ‘Individual has died’ this subject has been updated.
PAYE94025 In-year reconciliation: cessation repayments - Under sub heading ‘Claim forms’ R27 has been removed.
PAYE94030 In-year reconciliation: cessation repayment calculation - Form R27 removed from list of forms.
PAYE94090 In-year reconciliation: state pension deferral lump sum payments - Under sub heading ‘claiming repayments reference to form R27 removed.

Individual records

PAYE103015 Maintain individual details: date of death - Subject updated to show R27 decommissioned.
PAYE103016 Maintain individual details: work item 21 - DOD received - review record - Subject updated.
PAYE103075 Maintain individual details: deceased indicator - Subject updated.
PAYE106001 Re-issue correspondence: introduction - Under sub heading ‘Letters and forms issued from the PAYE Service’ the list of forms have been updated.