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HMRC internal manual

PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 6 April 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 March 2015 removed and entries for March 2016 added.
   
PAYE056 Index of forms - Updated.
PAYE058 Index of work items - Update made at WMI119 to state EOY P53 no longer required.

Coding

PAYE10000 Coding allowances and reliefs: contents - Updated to list new page ‘Social Investment Tax Relief’.
   
PAYE10045 Coding allowances and reliefs: enterprise investment scheme - Updated to mention Social Investment Tax Relief (SITR). Updates made under sub headings ‘Initial action’ and ‘Claims for a combination of EIS, SEIS and SITR.
PAYE10047 Coding allowances and reliefs: seed enterprise investment scheme - Updated to mention Social Investment Tax Relief (SITR). Updates made under sub headings ‘Initial action’ and ‘Claims for a combination of EIS, SEIS and SITR.
PAYE10048 Coding allowances and reliefs: social investment tax relief - New page for Social Investment Tax Relief (SITR).
PAYE11035 Codes: how they are used and calculated: P2 special notes - In the table ‘Car Discount’ and ‘Date of marriage’ updated to show latest webpage

Employer records

PAYE21000 Maintain employer record: contents - PAYE21225 title updated to include Shared Parental Pay ShPP.
   
PAYE21075 Maintain employer record: employer indicators - Table updated to include new indicator ‘Inhibit Employee Address Update’ (IEAU).
PAYE21225 Maintain employer record: SAP / SPP / OSPP / ASPP /ShPP - Subject updated to include Shared Parental Pay (ShPP) and update to OSPP from 6 April 2015 to be named SPP.

Employer returns

PAYE48230 Enterprise tax management platform (ETMP): employer repayments - New paragraph inserted under sub heading ‘Repayment method’ entitled ‘Credit / Debit card.
   
PAYE55001 RTI submissions: introduction - Update made under sub heading ‘Employment Payment Summary (EPS) under heading ‘Final submission for the tax year’.
PAYE55010 RTI submissions: information - Under sub heading ‘Received’ paragraph inserted at end of EPS section. Also under sub heading ‘Pay Period’, paragraph inserted under section FPS and EPS.

PAYE operation

PAYE70280 Specific employments: returning officers - Update made under sub heading ‘Repayment’.
   
PAYE79031 Targeted review forms: how to process form R40 - Update made under sub heading ‘In-year R40 claims’.
PAYE81020 Double taxation claims submitted by non resident individuals: pension income with interest or royalty income - List updated to include ‘Pension flexibility’.
PAYE81060 Double taxation claims submitted by non resident individuals: country specific aspects - Sweden updated to list ‘Pension Flexibility’.
PAYE81545 International employments: UK employer’s duties - Address inserted under sub heading, ‘The employee is resident / not ordinarily resident or not resident in the UK and works both in and outside the UK’, to which employers can apply under Section 690 ITEPA 2003 for a direction.
PAYE81555 International employments: applications under Section 690 ITEPA 2003 - who deals with the application? - Table updated.
PAYE82001 International employments: EP appendix 5: net of foreign tax credit relief - Updated with new address of Employer Technical Team.

Reconcile individual

PAYE93080 End of year reconciliation: small pension taken as a lump sum payment (formerly known as trivial commutation payments) - Bold paragraph under ‘Background’ updated.
   
PAYE93083 End of year reconciliation: redundancy repayment calculation (Action Guide) - Steps 3 and 4 updated in the table.
PAYE94000 In-year reconciliation: contents - updated to show new subject at PAYE94055 Flexibly Accessed Pension Rights.
PAYE94001 In-year reconciliation: introduction - The first paragraph has been updated to include pension flexibility.
PAYE94010 In-year reconciliation: trigger in-year reconciliation - Second bullet updated to include pension flexibility.
PAYE94015 In-year reconciliation: automatic in-year reconciliation checks - bold text updated to include pension flexibility.
PAYE94025 In-year reconciliation: cessation repayments - Subject updated to include pension flexibility.
PAYE94045 In-year reconciliation: small pension taken as a lump sum payment (formerly known as trivial commutation payments) - Updated to with link to pension flexibility guidance. Note under sub heading ‘In-year repayment requests’ updated.
PAYE94055 In-year reconciliation: Flexibly Accessed Pension Rights - New subject page for pension flexibility.
PAYE94080 In-year reconciliation: work item 119 - P53 required - Updated to state that end of year version of P53 no longer has to be issued.

Individual records

PAYE103025 Maintain individual details: address - New sub heading ‘Employer notification of employee address changes.
   

Service income, allowances, benefits and deductions

PAYE130025 IABD: allowances - Table updated to include ‘Seed Enterprise Investment Scheme’ and ‘Social Investment Tax Relief’ and new paragraph inserted for ‘Social Investment Tax Relief’.
   
PAYE130040 IABD: employment benefits - Fuel type tables updated under sub heading ‘Car Benefit and other P11d benefits’.