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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
Updated
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PAYE Manual: recent changes

Below are details of the amendments that were published on 9 January 2015
(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 December 2014 removed and entries for December 2015 added.
   
PAYE056 (Available to internal users only) ‘Index of Work Items’:
 

Background

PAYE5025 ‘Real time information (RTI): submission types’ - Under sub heading ‘Starters’, the fourth paragraph has been updated. Under sub heading ‘No payment due’, the final sentence has been updated.
   
PAYE5055 ‘Real time information (RTI): generic notification service (GNS)’ - Text has been updated under the following sub headings ‘GNS issue triggers and dates’, ‘Non file GNS’, ‘Late payment noticies (1 and 2) GNS‘ and ‘Employer Helpline’.
PAYE5060 ‘Real time information (RTI): monthly filing frequency’ - This subject has been updated.
PAYE5065 ‘Real time information (RTI): penalty and appeals service (PAS)’ - Under sub heading ‘Appeals’, a new third paragraph has been added.

Coding

PAYE10055 Coding allowances and reliefs: maintenance payments’ - A new, second paragraph has been added.
   
PAYE11040 Codes: how they are used and calculated: p2 standard notes - ‘Personal allowance (individual aged 65-74, and tax year is 2012-13 or earlier’ removed from the table under sub heading ‘Allowances’.
PAYE11045 Codes: how they are used and calculated: rules for deciding code suffix - Under sub heading ‘Suffix P’ the text has been updated.
PAYE11055 Codes: how they are used and calculated: special codes for secondary sources - Reference to suffix P removed.
PAYE11075 Codes: codes: how they are used and calculated: suffix codes: the suffix - A new third paragraph has been added for update to suffix P.
PAYE11076 Codes: how they are used and calculated: suffix codes: permanent alternative suffix - Reference to suffix P removed.
PAYE11080 Codes: how they are used and calculated: individual objects to suffix used - Reference to suffix P removed.
PAYE11100 Codes: how they are used and calculated: potential underpayments - Reference to suffix P removed.
PAYE11110 ‘Codes: how they are used and calculated: allowances and reliefs - how to calculate’ - Under sub heading ‘P202: allowances’, in the table, the ‘Circumstances’ column for the ‘Maintenance Payments’ entry has been updated.
PAYE11115 ‘Codes: how they are used and calculated: deductions - how to calculate’ - In the table, the entry for ‘Gift Aid Adjustment’ has been updated.
PAYE14010 ‘Adjustments to collect tax: coding out outstanding debts’ - This subject has been updated.

PAYE operation

PAYE70275 ‘Specific employments: racehorse trainers / stud farm employees’ - Under the sub heading ‘Payments made by the employer’, a final sentence has been added about where further information can be found.
   
PAYE82001 ‘International employments: EP appendix 5: net of foreign tax credit relief’ - Under the sub heading ‘At the end of the tax year’, the address for where to send information has been updated and under the heading ‘Action at employer level’, the text has been updated.

PAYE Service income, allowances, benefits and deductions

PAYE130030 ‘IABD: deductions’ - Reference to ‘Gift Aid Adjustment’ has been removed from the subject.