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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 14 November 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.


PAYE5060 Real time information (RTI): monthly filing frequency - Subject updated.


PAYE12046 Coding deductions and expenses: expenses (Action Guide) - Update made under sub heading ‘Job Seekers Allowance’.
PAYE13090 Coding: general principles: estimated pay - Under sub heading ‘System cannot calculate estimated pay’ the text has been updated.

Employer records

PAYE21075 Maintain employer record: employer indicators - Under sub heading ‘Year Related’ table updated to list new indicator.

Employer returns

PAYE47060 Employer return - overpayments: overpayment notification - Under sub heading ‘What to do when overpayment notification is received’ a new note has been inserted.
PAYE55001 RTI submissions: introduction - Updates made under sub headings ‘Employment Payment Summary (EPS)’ and ‘Earlier Year Update (EYU)’.
PAYE55010 RTI submissions: information - Update made under sub heading ‘Received’ under ‘EPS’.
PAYE55025 RTI Submissions: view IDMS charge - This function is no longer available.

PAYE operation

PAYE70000 Aspects of PAYE operation: employer: contents - New page PAYE70018 listed.
PAYE70018 Aspects of PAYE operation: employer: best practice for reporting PAYE information ‘on or before’ paying an employee - This is a new page.
PAYE80030 Review of claims and deductions: other P810 entries - Gift Aid and Personal Pension Relief updated.
PAYE80032 Review of claims and deductions: gift aid (Action Guide) - Update made to first paragraph.
PAYE80035 Review of claims and deductions: PPR (Action Guide) - Update made to first paragraph and under sub heading ‘Initial action’.

Reconcile individual

PAYE94045 In-year reconciliation: small pension taken as a lump sum payment (formerly known as trivial commutation payments) - Address in the note updated.