This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 6 February 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 January 2015 removed, entries for February updated and entries for January 2016 added


PAYE5065 Real time information (RTI): penalty and appeals service (PAS) - At end of page users referred to Appeals, Review and Tribunals Guidance ARTG420 and ARTG4220

PAYE Operation

PAYE72040 Payments for PAYE purposes: non-cash remuneration: operation of PAYE - The subject has been updated. Under sub heading ‘Employee’s responsibilities’ states ‘where there is no actual payment to make a PAYE tax deduction from, the employee must pay the tax to the employer’
PAYE72050 Payments for PAYE purposes: payment on account - Second bullet updated
PAYE72055 Payments for PAYE purposes: payments to employees in accidents - subject updated
PAYE72056 Payments for PAYE purposes: payments to employees in accidents (Action guide menu) - Removed.
PAYE72057 Payments for PAYE purposes: accidents: gross advance refunded (Action Guide) - Removed
PAYE72058 Payments for PAYE purposes: accidents: net advance refunded (Action Guide) - Removed
PAYE72059 Payments for PAYE purposes: accidents: sick pay (Action Guide) - Removed

Individual records

PAYE103080 Maintain individual details: case ownership authorisation check - SPD link removed users redirected to SBA