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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 6 March 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 February 2015 removed and entries for February 2016 added. March entries updated to show in date order.


PAYE5065 Real time information (RTI): penalty and appeals service (PAS) - New paragraph added under sub heading Appeals.


PAYE13110 Coding: general principles: married couples and civil partners: date of marriage or civil partnership on or after 5 December 2005 - From 10 December 2014 legislation came into effect enabling couples to convert their existing civil partnership to a marriage.

Employer returns

PAYE54265 Regulation 80 determinations: Interest: Interest on tax overdue - Subject updated

PAYE Operation

PAYE81750 International employments: pensioners who leave UK for permanent residence abroad - New sub heading inserted ‘Pensions paid for service carried on outside the UK’, also subject updated under sub heading ‘When is PAYE to be applied?’ and examples include.

Reconcile individual

PAYE95070 HMRC delay: ESC A19: exceptional circumstances - key points - First paragraph updated.

Individual records

PAYE103080 Maintain individual details: case ownership authorisation check - Internal contact details added.
PAYE105017 Contact history: telephone and correspondence - core principles - subject updated under heading ‘When updating the Actions field’.