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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
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PAYE Manual: recent changes

Below are details of the amendments that were published on 12 December 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. Entries for November 2014 removed and entries for November 2015 added.
   

Background

PAYE5010 ‘Real time information (RTI): employer migration to RTI’ - This subject has been updated.
   
PAYE5015 ‘Real time information (RTI): payroll alignment’ - This subject has been updated.
PAYE5020 ‘Real time information (RTI): submission filing methods’ - This subject has been updated.
PAYE5025 ‘Real time information (RTI): submission types’ - Under sub heading ‘Starters’, the text has been updated. Under sub heading ‘Earlier Year Update (EYU / EYU(I))’, text has been added at the end.
PAYE5035 ‘Real time information (RTI): penalties’ - This subject has been moved to PAYE5061 and updated.
PAYE5045 ‘Real time information (RTI): P38(S): student employees’ - This subject has been updated.
PAYE5061 ‘Real time information (RTI): penalties’ - This subject has been moved from PAYE5035 and updated.
PAYE5065 ‘Real time information (RTI): penalty and appeals service (PAS)’ - This subject has been updated.

Coding

PAYE10010 ‘Coding allowances and reliefs: age-related allowances’ - Text added at the beginning of the subject, prior to the first sub heading.
   
PAYE11001 ‘Codes: how they are used and calculated: introduction’ - The third bullet in the second set of bullets has been updated.
PAYE11030 ‘Codes: how they are used and calculated: P2 notice of coding’ - The opening paragraph has been updated.
PAYE11040 ‘Codes: how they are used and calculated: P2 standard notes’ - The opening text prior to the first sub heading has been updated.
PAYE11110 ‘Codes: how they are used and calculated: allowances and reliefs - how to calculate’ - Under sub heading ‘P202: allowances’, in the table, for the ‘Personal Allowance’ entry, text has been added to ‘Note 1’ in the ‘Circumstances’ column.
PAYE12040 ‘Coding deductions and expenses: other deductions’ - Under sub heading ‘State pension / benefit’, the text has been updated.
PAYE13115 ‘Coding: general principles: more than one coded source’ - This subject has been updated.

PAYE operation

PAYE76085 ‘Pensioners: P161’ - The opening text, prior to the bullets has been updated.