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HMRC internal manual

PAYE Manual

Updates: PAYE Manual

2015

published amendments

Individual records: maintain individual details: capacitor details
Bulleted list added
Reconcile individual: un-reconciled cases: cases that will be automatically reconciled
Further sub-paras added to introductory para
Background: real time information (RTI): penalty and appeals service (PAS)
'Penalties' para updated
Coding: coding allowances and reliefs: venture capital trust
'Issue of P2' para updated
Reconcile individual: in-year reconciliation: state pension deferral lump sum payments
Updated 'Claiming repayments' para
Reconcile individual: in-year reconciliation: work item 119 - P53 required
'Note' removed
Reconcile individual: in-year reconciliation: small pension taken as a lump sum payment (formerly known as trivial commutation payments)
New heading and para inserted 'P53 claims with a live employment source'
Reconcile individual: overpayments: prepare and issue a manual repayment
Update to bullet list
Employer records: maintain employer record: employer segmentation
Updated to 'Segmentation' para with reference to annual review in October
Coding: coding deductions and expenses: automated coding of P11D benefits and expenses from ECS
Further introductory paragraph inserted
Coding: coding allowances and reliefs: introduction
New para inserted re Scottish Rate of Tax
Background: real time information (RTI): generic notification service (GNS)
Deleted text at 'Viewing GNS Messages'
Updated 'Exceptions to receiving GNS Messages' sub heading 'Scheme status' ; updated redacted text at 'EBS inhibiiton signal' Removed text at 'Viewing GNS Message' Added new para at end of 'Viewing GNS Message'

published amendments

Work management: PAYE work management system: re-open a closed work item
Change to Note: '12 months' has become '3 months'
Individual records: re-issue correspondence: re-issue a letter or form
Removal of 'P161(W)' under 'Work itme 215 - RLS updated - review automated outputs'
Individual records: re-issue correspondence: introduction
Removed 'P161(W)' under 'Letters and forms issued from the PAYE Service' Removal of para headed 'P161(W)' under'Automatic re-issue of forms'
Individual records: maintain individual details: address
Amendment to 4th bullet under 'Foreign history'
Reconcile individual: in-year reconciliation: unemployment repayments
Change to introductory paragraphs
Reconcile individual: in-year reconciliation: Flexibly accessed pension rights
Change to introductory paras New headings & paragraphs added
Reconcile individual: in-year reconciliation: cessation repayments
Removal of 'pension flexibility' in 2nd para Update to 'Claim forms' Update to 'Cessation repayments: SA cases'
Reconcile individual: end of year reconciliation: tax calculation issues
Update to 'Missing Employments'
Reconcile individual: end of year reconciliation: validation
Update to 'Further system checks'
Reconcile individual: overpayments: repayments paid from a later year
Removal of final para
Reconcile individual: underpayments: introduction
Update to first para and removal of last two paras
PAYE operation: pensioners: P161 and P161(W): automatic issue
Update to 'P161(W)' para and removal of 'Where the system will not issue a form P161(W)'
PAYE operation: payments for PAYE purposes: statutory payments
Update to 'Statutory payments paid by HMRC'
Update to introductory bullets Update to 'Statutory payments paid by HMRC'
Employment maintenance: filing online: employers: automatic record update for new pensioners
Update to 'Automatic issue of P161(W) - RTI and non RTI employer'
Index of work items (internal use only)
Work items 38 and 39 updated, item 306 removed
Forms index (internal use only)
Information on P161W updated

published amendments

Coding: codes: how they are used and calculated: P2 notes
Update to table
PAYE operation: payments for PAYE purposes: doubts about whether payment counts for tax purposes
Update to paragraph
Employment maintenance: in-year forms and data capture: work item 49 - temporary record created - trace / maintain / merge
Update to introductory paragraph
Employment maintenance: in-year forms and data capture: introduction
Amendment to complete para
Amendment to complete para
Employment maintenance: in-year forms and data capture: contents
Removal of 60015, 60016, 60020, 60021, 60025, 60030
Coding: coding: general principles: estimated pay
Update to 'System calculatd estimated pay at annual coding'
Background: real time information (RTI): penalty and appeals service (PAS)
Update to 'Late filing failure' under 'Filing failures'; 'Penalties'; Insertion of 'EBS inhibition signal'; Appeal status and GNS messages'
Removing some redaction under 'Penalties'
Background: real time information (RTI): penalties
Update to 'Employers with 49 or fewer employees'
Background: real time information (RTI): generic notification service (GNS)
Removal of 'EBS inhibition signal' under 'Exceptions to receiving GNS messages'
Index of work items (internal use only)
Update to Work Item 300
Reconcile individual: end of year reconciliation: work item 104 - tax calculation - manual issue
Update to 'Background' para
PAYE operation: double taxation claims submitted by non resident individuals: responsible offices
Update to 'Individual' address
PAYE operation: targeted review forms: how to process form R40
Update to several paras - Identifying PAYE and claims R40s; Deceased: Processing R40
Employer returns: capture P35 employer return on ETMP - 2013 onwards: capture P35 charge on ETMP
Update to introductory paragraph Insert new para headed 'Receipt of P35(TAS)'

published amendments

PAYE operation: international employments: PAYE special arrangement for short term business visitors
Update to heading
Business Calendar - (internal use only)
Update to calendar
Update to calendar
Update to calendar
Update to information
PAYE service income, allowances, benefits and deductions: IABD: taxable social security benefits
Update to SPD reference
PAYE service income, allowances, benefits and deductions: IABD: amendments and updates to state pension
Update to SPD
PAYE service income, allowances, benefits and deductions: IABD: pensions
Update to SPD information
Reconcile individual: end of year reconciliation: tax calculation issues
Update to 'Trustees in Bankruptcy' para
Reconcile individual: overpayments: making a repayment
Update to cross reference
Employment maintenance: cease employment: work item 40 - P45 part 1 - different pay and tax
Update to sub-para 2.
Employment maintenance: cease employment: personal and domestic employees
Update to introductory para and removal of final para
Employment maintenance: cease employment: employer responsibilities
Updates re P45
Employment maintenance: cease employment: P45 part 1 overview
Update to introductory para
PAYE service income, allowances, benefits and deductions: IABD: employment benefits
New para inserted re Payrolling benefits and expenses References to action guides
Individual records: maintain individual details: capacitor details
Update to action guide references
Reconcile individual: in-year reconciliation: state pension deferral lump sum payments
Update to action guide reference
Reconcile individual: in-year reconciliation: unemployment repayments
Update to action guide references
Reconcile individual: in-year reconciliation: Flexibly accessed pension rights
Update to action guide references
Reconcile individual: in-year reconciliation: small pension taken as a lump sum payment (formerly known as trivial commutation payments)
Update to action guide references
Reconcile individual: in-year reconciliation: cessation repayments
Update to action guide references
PAYE operation: targeted review forms: how to process form R40
Updates to references to action guides
Employer records: maintain employer record: employer segmentation
Update to introductory paragraph
Coding: coding deductions and expenses: automated coding of P11D benefits and expenses from ECS
Additional introductory para added
Coding: codes: how they are used and calculated: suffix codes: the suffix
Update to introductory paragraphs

published amendments

Function TI - Format 2 messages
Removal of para spaces
Function TI - Format 2 fields
Removal of para spaces
Function TI - Format 1 messages
Removing para spaces
Reconcile individual: overpayments: making a repayment
New link activated
Index of work items (internal use only)
Removed empty row
Coding: coding deductions and expenses: automated coding of P11D benefits and expenses from ECS
Repeated para removed

published amendments

PAYE operation: targeted review forms: how to process form R40
Links between headings and paras
Links between headings and paras
Reconcile individual: in-year reconciliation: Flexibly accessed pension rights
Links between headings and paras
Link between heading and para
Business Calendar - (internal use only)
xx
xx
xx
xx
xx
xx
xx
xx
Connecting heading links
Reconcile individual: in-year reconciliation: small pension taken as a lump sum payment (formerly known as trivial commutation payments)
Revised heading format

published amendments

Coding: coding deductions and expenses: automated coding of P11D benefits and expenses from ECS
Link to 58701
Business Calendar - (internal use only)
Links between headings and text
Links between headings and text

published amendments

Individual records: PAYE records: contents
Added in new section for Marriage Allowance
Business Calendar - (internal use only)
Headings&Links updated
Links&Headings updated
Links&headings updated
Links between headings and text inserted

published amendments

Background: real time information (RTI): penalty and appeals service (PAS)
Update to 'Penalty and Appeals Service (PAS)' para
PAYE service income, allowances, benefits and deductions: IABD: expenses
Update to EYA Notes
Work management: PAYE work management system: complete / close a work item
Update to 082
Work management: PAYE work management system: creation of a work item - duplicate, merge and update
Updates to 082 and 424
PAYE operation: employment and support allowance: important points to note
Update to 'Coding' para
PAYE operation: employment and support allowance: annual coding
Update to 'P2 Notice of Coding' para
PAYE operation: pensioners: coding of state pension / benefits in the first year
Update to 'Trigger tax code calculation' and 'Trigger tax code'
Employment maintenance: create employment: review code
Update to 'Before issuing a revised code' para
Coding: coding: general principles: SA automatic coding from tax return
Update to 'General' para
Coding: coding: general principles: potential underpayments (PUPs) and In Year Adjustments (IYAs) in SA cases
Update to various paras
Coding: coding: general principles: more than one coded source
Update to introductory para
Coding: coding: general principles: married couples and civil partners: date of marriage or civil partnership on or after 5 December 2005
Update to 'Form 18 elections' para
Coding: coding: general principles: married couples: date of marriage prior to 5 December 2005
Update to 'Form 18 elections' para
Coding: coding: general principles: estimated income
Update to various paras
Coding: coding: general principles: coding rules
Update to 'Provisional coding items' para
Coding: coding: general principles: manual code work item
Update to introductory paragraph and table
Coding: coding: general principles: form suffixes
Update to bullet points
Coding: coding deductions and expenses: expenses
Update to 'Descriptor to use for earlier years relief' para
Coding: coding deductions and expenses: automated coding of P11D benefits and expenses from ECS
Update to 'Automated coding work items' and 'P2 Note' paras
Coding: coding deductions and expenses: P11D benefit and expenses work items
Table updated
Coding: codes: how they are used and calculated: P2 notes for codes with no allowances or deductions
Table updated
Coding: codes: how they are used and calculated: P2 automatic notes
Table updated
Coding: codes: how they are used and calculated: introduction
Update to introductory para
Coding: coding allowances and reliefs: allowance restriction
Update to 'Coding restriction' para
Coding: coding allowances and reliefs: age-related allowances
Update to 'Estimated income'

published amendments

Coding: coding deductions and expenses: non-PAYE income
New paras inserted on Personal Savings Allowance & Dividend Tax
Coding: codes: how they are used and calculated: viewing tax code history
Update to 'Notice to Individual/Agent (P2)'

published amendments

PAYE service income, allowances, benefits and deductions: IABD: deductions
New para on Dividend Tax
PAYE service income, allowances, benefits and deductions: IABD: allowances
New para on Personal Savings Allowance
Individual records: contact history: contact history summary and contact history details screens
New para on Contact History Notes
PAYE operation: targeted review forms: how to process form R40
New para on 'Personal Savings Allowance' and 'Dividend Allowance'
Business Calendar - (internal use only)
Update to calendar
Coding: coding deductions and expenses: non-PAYE income
Formatted para heading
Coding: codes: how they are used and calculated: indicators
Update to table
Coding: codes: how they are used and calculated: deductions - how to calculate
Update to P202 deductions table
Coding: codes: how they are used and calculated: allowances and reliefs - how to calculate
Update to P202 Table
Coding: codes: how they are used and calculated: P2 notes
Update to 'Allowances' and 'Deductions' tables
Coding: coding: general principles: manual code work item
Removed empty row
Coding: codes: how they are used and calculated: P2 notes for codes with no allowances or deductions
Removed empty rows
Coding: codes: how they are used and calculated: P2 automatic notes
Deleted empty rows
Coding: coding: general principles: higher rate individuals
Mending links
New para 'Dividend Tax'
New para 'Dividend Tax'

published amendments

PAYE service income, allowances, benefits and deductions: IABD: employment benefits
Tag words updated
Link between heading and body of text
Individual records: PAYE records: marriage allowance
Change to review date
Reconcile individual: in-year reconciliation: unemployment repayments
corrected typo
Reconcile individual: overpayments: prepare and issue a manual repayment
Update to bulleted list
PAYE operation: targeted review forms: how to process form R40
Removal of unreqd word
Gap reqd between words in heading

published amendments

PAYE operation: international employments: PAYE special arrangement for short term business visitors
Change to review date
PAYE operation: international employments: modified arrangements for internationally mobile employees
Change to review date
PAYE operation: specific employments: part time public appointments
Change to team address
Coding: coding: general principles: estimated pay
New paras added in
Individual records: PAYE records: contents
Added in new Section 100060
PAYE operation: international employments: EP appendix 5: net of foreign tax credit relief
Change to address details
PAYE operation: international employments: PAYE directions for individuals who are treaty non resident in the UK
Update to headings
PAYE operation: international employments: applications under Section 690 ITEPA 2003 - reviewing the application
Minor change to fourth bullet
PAYE operation: international employments: UK employer's duties
Removal of headings at top of page

published amendments

PAYE operation: international employments: overview
Change title

published amendments

Reconcile individual: end of year reconciliation: validation
New table inserted and para following table
Coding: codes: how they are used and calculated: P2 notes
Change to heading and introductory paragraphs
Update to table

published amendments

Individual records: PAYE records: marriage allowance
Change to 'short title'
Reconcile individual: in-year reconciliation: cessation repayments
para spacing
spacing between paras
Employment maintenance: filing online: employers: automatic record update for new pensioners
Amended last para
Index of work items (internal use only)
spacing on 038

2016

published amendments

Coding: codes: how they are used and calculated: allowances and reliefs - how to calculate
References to Registered Pension Scheme Manual replaced to refer to the Pensions Tax Manual.

published amendments

PAYE operation: international employments: EP appendix 6: modified PAYE in tax equalisation cases
Note 4 inserted and under the heading 'Calculation of estimated PAYE on tax equalised earnings' points 1, 7 and 8 updated to include the use of 'prefix S' tax codes where applicable.
PAYE operation: double taxation claims submitted by non resident individuals: general principles
An individual is to complete a new 'Double Taxation Individual form' for all new sources of income, irrespective of whether a 'Double Taxation Individual form' is already in place.
An individual is to complete a new 'Double Taxation Individual form' for all new sources of income, irrespective of whether a 'Double Taxation Individual form' is already in place.
PAYE operation: payments for PAYE purposes: occupational retirement benefit schemes
Reference to the 'Registered Pension Scheme Manual' replace to refer to the 'Pensions Tax Manual'.
P11D processing: P11D(b) penalty appeals: consideration by a higher officer
The wording ' unforeseeable' replaced with 'could not have been reasonably foreseen'.
Employer returns: employer EOY penalties: handling EOY interim penalty enquiries (Action Guide)
Some wording of the note changed from 'which are either unforeseeable or' to 'that could not be reasonably foreseen or are'.
Employer returns: electronic employer returns: online penalty appeals
Wording of 'reasonable excuse' changed from 'unforeseeable' to 'could not be reasonably foreseen'.
Wording of 'reasonable excuse' changed from 'unforeseeable' to 'could not be reasonably foreseen'.

published amendments

PAYE operation: double taxation claims submitted by non resident individuals: general principles
Wording of note changed to replace 'Double Taxation Agreement' with 'Double Taxation Individual form'.
PAYE operation: payments for PAYE purposes: occupational retirement benefit schemes
Reference to Registered Pension Scheme Manual replaced to refer to the Pensions Tax Manual.
Coding: codes: how they are used and calculated: allowances and reliefs - how to calculate
References to the Registered Pension Scheme Manual replaced to refer to the Pensions Tax Manual.

published amendments

Background: real time information (RTI): generic notification service (GNS)
Subject updated
Subject updated
Glossary of terms
Updated formatting of headings
Formatting change to remove table

published amendments

PAYE operation: international employments: applications under Section 690 ITEPA 2003 - reviewing the application
Second attachment - hyperlink corrected
PAYE operation: international employments: UK employer's duties
Attachment hyperlink reinserted

published amendments

Appeals and reviews: end of year penalty appeals: consideration by a higher officer
Rewording of 1st bullet
Index of work items (internal use only)
Deletion of work item 37
PAYE service income, allowances, benefits and deductions: IABD: deductions
Update to Dividend Tax
PAYE service income, allowances, benefits and deductions: IABD: allowances
Asterisk added to Personal Savings Allce; amendment to paragraph Reference to RPSM now to Pensions Tax Manual PTM044240
Reconcile individual: reconciling CY-4 to CY-2: reconciling a single year CY-4 to CY-2
Deletion of bullet re 2007-08 - work item 37
Reconcile individual: reconciling CY-4 to CY-2: introduction
Deletion of bullet re batch reconciliation work item
Reconcile individual: overpayments: nominees
Amendment to 'Differences between a nomination and an assignment' to include repayments via telephone request

published amendments

Business Calendar - (internal use only)
Calendar updated
Coding: codes: how they are used and calculated: P2 automatic notes
Change to layout

published amendments

Background: real time information (RTI): penalty and appeals service (PAS)
Subject updated
Background: real time information (RTI): penalties
Subject 'Employers with 49 or fewer employees' removed
Background: real time information (RTI): monthly filing frequency
Filing frequency is based on how often an employer or pension provider pays their staff or pensioners, or how often they run their payroll.
Business Calendar - (internal use only)
Business calendar updated

published amendments

Background: real time information (RTI): penalty and appeals service (PAS)
Subject updated.
Background: real time information (RTI): penalties
Subject updated and paragraph referring to 'Employers with 49 or fewer employees' removed.
Subject updated and paragraph referring to 'Employers with 49 or fewer employees' removed.

published amendments

Forms index (internal use only)
New version of P242 uploaded.
Employer records: employer mailings: employer pack / letter issue
Change to layout
Employer records: maintain employer record: maintain payroll and correspondence details
Change to layout
Employer records: set up employer record: addresses
Change to layout
Coding: coding allowances and reliefs: gift aid
Reference to the RE1830 onwards removed and link to GOV.UK to latest guidance to see the conditions and how to calculate the relief.
Index of work items (internal use only)
Updated
Coding: coding: general principles: coding: work items 137 and 156
Change to layout
Coding: coding: general principles: manual code work item
Change to layout
Employer records: modified PAYE schemes: employees seconded abroad - arrangements up to 5 April 2006 (Action Guide)
Change to layout

published amendments

Business Calendar - (internal use only)
Calendar updated
Employer records: set up employer record: OCPN scheme - occupational pension (Action Guide)
Change to layout
Employer records: set up employer record: NI scheme - National Insurance only (Action Guide)
Change to layout
Employer records: set up employer record: EXAM scheme - examination fees (Action Guide)
Change to layout
Employer records: set up employer record: ELECT scheme - electoral payments (Action Guide)
Change to layout
Employer records: set up employer record: DPNI scheme - direct payment (tax and NIC) (Action Guide)
Change to layout
Employer records: modified PAYE schemes: employees seconded abroad - arrangements up to 5 April 2006 (Action Guide)
Change to layout
Employer records: set up employer record: DPNI scheme - direct payment (tax and NIC)
Change to layout
Employer records: set up employer record: DPGEN scheme - direct payment (tax only) (Action Guide)
Change to layout
Employer records: set up employer record: DCNI scheme - direct collection (employee only NIC) (Action Guide)
Change to layout
Employer records: set up employer record: introduction
Change to layout
Coding: codes: how they are used and calculated: potential underpayments
Change to layout
Coding: codes: how they are used and calculated: P2 notes for codes with no allowances or deductions
Change to layout
Employer returns: employer return post capture: form P38(S) (Action Guide)
Change to layout
Employer returns: employer return post capture: form P38 review
Change to layout
Employer returns: employer return post capture: ECS - processing employer return details - up to 2004
Change to layout
Employer returns: capture employer return - 2005 onwards: nil returns - 2005 onwards
Change to layout
Employer returns: record receipt of employer return: form P228
Change to layout
change to layout
change to layout
Employer records: employer mailings: employer orderline
Change to layout

published amendments

Index of work items (internal use only)
Updated

published amendments

Employer records: maintain employer record: indicators for EOY review
Change to layout
Employer records: maintain employer record: cancelled one year only (COYO) - up to 2007 (Action Guide)
Change to layout
Employer records: set up employer record: trade classes and nature of business
Change to layout
Employer records: set up employer record: XP scheme - contractor only (no employees) (Action Guide)
Change to layout
Employer records: set up employer record: TRONC scheme - scheme set up for distribution of tips and gratuities (Action Guide)
Change to layout
Employer records: set up employer record: TAS scheme - taxed award scheme (Action Guide)
Change to layout
Employer records: set up employer record: employer-financed retirement benefits schemes (EFRBS)
Change to layout
Employer records: set up employer record: PSC scheme - employees and subcontractors (Action Guide)
Change to layout
Employer records: set up employer record: P scheme - PAYE employees only (Action Guide)
Change to layout

published amendments

Employer records: maintain employer record: re-opening an employer record (Action Guide)
Change to layout
Employer records: maintain employer record: reimbursements and advances (Action Guide)
Change to layout
Employer records: maintain employer record: maintain employer name (Action Guide)
Change to layout
Employer records: maintain employer record: memo from banking operations - new or cancelled sub account (Action Guide)
Change to layout
Employer records: maintain employer record: maintain employer address
Change to layout
Employer records: maintain employer record: machine listing (Action Guide)
Change to layout
Employer records: maintain employer record: lost or destroyed records (Action Guide)
Change to layout
Employer records: maintain employer record: limited liability partnerships (Action Guide)
Change to layout
Employer records: maintain employer record: insolvency of employer (Action Guide)
Change to layout
Employer records: maintain employer record: employer-related electronic files
Change to layout
Employer records: maintain employer record: cancelled one year only (COYO) - 2008 onwards (Action Guide)
Change to layout

published amendments

Reconcile individual: end of year reconciliation: tax calculation - automatic reconciliation
Updated
Reconcile individual: end of year reconciliation: validation checks work items (Action Guide menu)
Updated
Employer records: modified PAYE schemes: employees seconded abroad - EP Appendix 7B arrangements: NICs Settlement Return (Action Guide)
Change to layout
Coding: coding allowances and reliefs: gift aid
Updated to incorporate Scottish rate of income tax.
Updated to incorporate the Scottish rate of income tax.
Employer records: maintain schemes: TAS - cessation of a TAS scheme (Action Guide)
Change to layout
Index of work items (internal use only)
Updated
Employer records: maintain schemes: change scheme type - XP to P (Action Guide)
Change to layout
Employer records: maintain schemes: change scheme type - PSC to P (Action Guide)
Change to layout
Employer records: maintain schemes: change scheme type - P to XP (Action Guide)
Change to layout
Employer records: modified PAYE schemes: employees seconded abroad - EP Appendix 7B arrangements from April 2006 (Action Guide)
Change to layout
Change to layout
Employer records: maintain schemes: change scheme type - P to PSC (Action Guide)
Change to layout
Employer records: maintain schemes: change scheme type - P to NI (Action Guide)
Change to layout
Employer records: maintain schemes: change scheme type - P to DOME (Action Guide)
Change to layout
Employer records: maintain schemes: change scheme type - NI to P (Action Guide)
Change to layout
Employer records: maintain schemes: change scheme type - DOME to P (Action Guide)
Change to layout
Employer records: maintain schemes: maintain DPGEN, DPNI and DCNI schemes (Action Guide)
Change to layout
Employer records: employer mailings: P6 reprint (Action Guide)
Change to layout
Employer records: maintain employer record: working post and BF review
Change to layout
Employer records: maintain employer record: verification of deductions under CIS - up to 2007 (Action Guide)
Change to layout
Employer records: maintain employer record: re-starting an employer record (Action Guide)
Change to layout

published amendments

Coding: coding allowances and reliefs: venture capital trust
Updated to include Scottish rates of income tax.
Coding: coding allowances and reliefs: registered pension schemes
Note inserted.
Coding: coding allowances and reliefs: social investment tax relief
Updated to include the Scottish rate of income tax.
Coding: coding allowances and reliefs: seed enterprise investment scheme
Updated to include Scottish rate of income tax.
Coding: coding allowances and reliefs: double taxation relief
UK example updated
Updated to include Scottish rates of income tax.
Coding: coding allowances and reliefs: enterprise investment scheme
Updated to include Scottish rates of income tax.
Coding: coding allowances and reliefs: community investment tax relief (CITR)
Updated to include Scottish rate of income tax.
Reconcile individual: end of year reconciliation: concessional relief
Reference to Registered Pension Schemes Manual (RPSM) replaced with Pensions Tax Manual (PTM).
Reconcile individual: end of year reconciliation: reconciliation summary screen
Note removed.
Reconcile individual: reconciling CY-6 to CY-2: reconciling multiple years - re reconciling years
Reference to PAYE93057 removed and replaced with link to action guide.
Reconcile individual: reconciling CY-4 to CY-2: introduction
Link to Action guide inserted
Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years -identifying years covered
Link to Action guide tax40112 inserted
Reconcile individual: reconciling CY-4 to CY-2: reconciling a single year CY-4 to CY-2
Link to Action guide tax40112 inserted
Reconcile individual: end of year reconciliation: non UK residents-S810 and S811 ITA 2007 (formerly S128 FA 1995) cases
Updated
Reconcile individual: end of year reconciliation: introduction
Updated
Reconcile individual: end of year reconciliation: deciding if a case can be reconciled
References to WI037 removed.
Reconcile individual: end of year reconciliation: validation
Reference to WI037 removed

published amendments

Employer returns: employer return - quality checks: form P37 and / or cards P12 - up to 2004 (Action Guide)
Change to layout
Employer returns: employer return - quality checks: form P35 and forms P14 - up to 2004 (Action Guide)
Change to layout
Employer returns: employer return - quality checks: form P14 only - up to 2004 (Action Guide)
Change to layout
Employer returns: employer return - quality checks: form CIS36 only - up to 2004 (Action Guide)
Change to layout
Employer records: employer record work lists: WWTD (Action Guide)
Change to layout
Employer records: employer record work lists: overpayment disposal (Action Guide)
Change to layout
Employer records: employer record work lists: EDI cess / canc exceptions (Action Guide)
Change to layout
Employer records: movement of an employer record: reverse successions (Action Guide)
Change to layout
Employer records: movement of an employer record: successions (Action Guide)
Change to layout
Employer records: movement of an employer record: reverse mergers (Action Guide)
Change to layout
Employer records: movement of an employer record: mergers (Action Guide)
Change to layout
Employer records: modified PAYE schemes: expatriate employees - EP Appendix 7A arrangements: NICs Settlement Return (Action Guide)
Change to layout
Individual records: maintain individual details: contents
Added in 103061

published amendments

Employer returns: employer return - quality checks: opening employer return (Action Guide)
Change to layout
Employer returns: employer return - quality checks: correction of failed returns (Action Guide)
Update to layout
Work management: PAYE work management system: complete / close a work item
Update to list
Work management: PAYE work management system: BF a work item
Update to bullet list
Work management: PAYE work management system: view work item / history / notes
Change to layout
Work management: PAYE work management system: creation of a work item - duplicate, merge and update
Update to list
Individual records: PAYE records: marriage allowance
Date of access to the Multiple Digital Tax Platform
Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - amending tax calculations
CY-6 replaced with CY-4. Note also removed.
Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - approving tax calculations for issue
CY-6 replaced with CY-4. Note removed.
Coding: codes: how they are used and calculated: viewing tax code history
Information re Scottish Rate of Income Tax
Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - reviewing tax calculations
CY-6 replaced with CY-4, also the note has been removed.
Coding: codes: how they are used and calculated: indicators
Information re Scottish Rate of Income Tax
Reconcile individual: reconciling CY-4 to CY-2: contents
Title updated to replace CY-6 with CY-4.
Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years -identifying years covered
Note removed.
Coding: codes: how they are used and calculated: issuing and amending a tax code
Information re Scottish Rate of Income Tax
Coding: codes: how they are used and calculated: deductions - how to calculate
Information re Scottish Rate of Income Tax
Reconcile individual: reconciling CY-4 to CY-2: introduction
Subject updated.
Coding: codes: how they are used and calculated: allowances and reliefs - how to calculate
Information re Scottish Rate of Income Tax
Reconcile individual: reconciling CY-4 to CY-2: reconciling a single year CY-4 to CY-2
CY-6 removed and replaced with CY-4.
Coding: codes: how they are used and calculated: code reductions
Information re Scottish Rate of Income Tax
Coding: codes: how they are used and calculated: potential underpayments
Information re S Prefix Codes
Coding: codes: how they are used and calculated: K codes
S Prefix Code information
Coding: coding: general principles: annual coding
Update made under sub heading 'Enhanced PAYE Service processing'.
Coding: codes: how they are used and calculated: ways an employer can apply a tax code
S Prefix Code info
Coding: codes: how they are used and calculated: types of code
Prefix S Code info
Coding: codes: how they are used and calculated: rules for working out codes
Information re S Codes
Coding: codes: how they are used and calculated: rules for deciding code suffix
Information re Suffix M and Suffix N
Coding: codes: how they are used and calculated: P2 notice of coding
Layout update
Information re S Prefix
Coding: codes: how they are used and calculated: P2 notes for codes with no allowances or deductions
Information re Scottish Individuals
Coding: codes: how they are used and calculated: codes for special cases
Information around Scottish rate tax codes
Coding: codes: how they are used and calculated: cases where you should use code NT
Introductory note re Tax Code NT
Coding: codes: how they are used and calculated: introduction
Information given re Scottish Rate of Income Tax
Employer returns: employer return - quality checks: form P37 and / or cards P12 - 2005 onwards (Action Guide)
Change to layout
Employer returns: employer return - quality checks: form P35 and forms P14 - 2005 onwards (Action Guide)
Change to layout
Employer returns: employer return - quality checks: form P35(TAS) - 2005 onwards (Action Guide)
Change to layout
Employer returns: employer return - quality checks: form P35(PS) - 2005 onwards (Action Guide)
Change to layout
Employer returns: employer return - quality checks: form P35(EP) - 2005 onwards (Action Guide)
Change to layout
Employer returns: employer return - quality checks: form P14 only - 2005 onwards (Action Guide)
Change to layout
Employer returns: employer return - quality checks: form CIS36 only - 2005 onwards (Action Guide)
Change to layout
Employer returns: employer return - quality checks: form SC35 and / or form SC11 - up to 2004 (Action Guide)
Change to layout

published amendments

Employer returns: capture employer return - up to 2004: capturing return - up to 2004 (Action Guide)
Change to layout
Employer returns: record receipt of employer return: recording receipt of employer return (Action Guide)
Change to layout
Employer returns: record receipt of employer return: insolvency cases (Action Guide)
Change to layout
Employment maintenance: maintain employment: create NT period of employment
Note updated.
Employer returns: record receipt of employer return: forwarding end of year papers to NIC&EO (Action Guide)
Change to layout
Employer returns: record receipt of employer return: forms P14 rejected by NIC&EO (Action Guide)
Change to layout
Employer returns: record receipt of employer return: form P228 (Action Guide)
Change to layout

published amendments

PAYE operation: international employments: EP appendix 5: net of foreign tax credit relief
Updated
Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - final results
CY-6 replaced with CY-4 and note removed.
Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - final year result
CY-6 replaced with CY-4 and note removed.
Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - second and subsequent year results
CY-6 replaced with CY-4.
Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - first year result
Note removed and CY-6 replaced with CY-4.
Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - reconciliation and tax calculation results
CY-6 replaced with CY-4.
Reconcile individual: reconciling CY-6 to CY-2: reconciling multiple years - re reconciling years
Note added.
Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - cancelling tax calculations
Note removed.
Background: Real Time Information (RTI): contents
Updated to include new page PAYE5062

published amendments

Work management: PAYE work management system: creation of a work item - duplicate, merge and update
Redacted text at 403
Background: real time information (RTI): generic notification service (GNS)
Removing redacted para
Redacted text hadn't transferred over - now input

published amendments

Employer returns: capture employer return - up to 2004: pre capture checks - up to 2004 (Action Guide)
Change to layout
Employer returns: capture employer return - up to 2004: NIL returns - up to 2004 (Action Guide)
Change to layout
Employer returns: capture employer return - up to 2004: cards SC11 and SC15 (Action Guide)
Change to layout
Employer returns: capture employer return - up to 2004: capture P35 series returns for CY-7 and earlier - up to 2004 (Action Guide)
Change to layout
Employer returns: capture employer return - up to 2004: capture multiple returns - up to 2004 (Action Guide)
Change to layout
Employer returns: capture employer return - up to 2004: capture correction returns - up to 2004 (Action Guide)
Change to layout
Employer returns: capture employer return - up to 2004: capture CIS36 / SC35 returns for CY-7 and earlier - up to 2004 (Action Guide)
Change to layout
Change to layout

published amendments

Employer returns: electronic employer returns: maintain incentive appeal (Action Guide)
Change to layout
Employer returns: capture employer return - 2005 onwards: nil returns - 2005 onwards (Action Guide)
Change to layout
Employer returns: capture employer return - 2005 onwards: checklist and declaration on P35 - 2005 onwards (Action Guide)
Change to layout
Employer returns: capture employer return - 2005 onwards: linking employer returns - 2005 onwards (Action Guide)
Change to layout
Employer returns: capture employer return - 2005 onwards: capture multiple returns - 2005 onwards (Action Guide)
Change to layout
Employer returns: capture employer return - 2005 onwards: capturing return - 2005 onwards (Action Guide)
Change to layout

published amendments

Employer returns: employer return post capture: errors / omissions from employer returns (Action Guide)
Change to layout
Employer returns: employer return post capture: changes to return receipt details post capture (Action Guide)
Change to layout
Employer returns: employer return post capture: captured returns - exceptions - up to 2004 (Action Guide)
Change to layout
Employer returns: employer return exceptions: central exception processing team (CEPT) (Action Guide)
Change to layout

published amendments

Employer returns: employer return post capture: tax credits
Change to layout
Employer returns: employer return post capture: tax credit funding discrepancy - up to 2003 (Action Guide)
Change to layout
Background: real time information (RTI): EBS inhibition signal (internal use only)
Start and end dates updated.
Coding: codes: how they are used and calculated: viewing tax code history
Link updated
Coding: codes: how they are used and calculated: issuing and amending a tax code
Link updated
Coding: codes: how they are used and calculated: deductions - how to calculate
Link updated
Coding: codes: how they are used and calculated: allowances and reliefs - how to calculate
Link updated
Coding: codes: how they are used and calculated: code reductions
Link updated
Coding: codes: how they are used and calculated: potential underpayments
Link updated
Coding: codes: how they are used and calculated: K codes
Link updated
Coding: codes: how they are used and calculated: P2 notice of coding
Link updated
Coding: codes: how they are used and calculated: cases where you should use code NT
Link updated
Coding: codes: how they are used and calculated: introduction
Link updated
Appeals and reviews: decision makers and reviewers: decision maker (Action Guide)
Change to layout
Individual records: PAYE records: Scottish rate of income tax
Scottish variable rate replaced with the new Scottish rate of income tax.
Employer returns: employer return post capture: regulation 80 determinations (Action Guide)
Change to layout
Employer returns: employer return post capture: NICO invoices - up to 2004 (Action Guide)
Change to layout
Employer returns: employer return post capture: collection of student loans (CSL) (Action Guide)
Change to layout
Employer returns: employer return post capture: checklist and declaration on P35 and P35MT - up to 2004 (Action Guide)
Change to layout

published amendments

PAYE operation: international employments: PAYE directions for individuals who are treaty non resident in the UK
Treaty relief response to employee was showing EXP24, corrected to show EXP25.
Treaty relief response to employee was showing EXP24, corrected to show EXP25.

published amendments

Reconcile individual: in-year reconciliation: state pension deferral lump sum payments
Corrections made.
Reconcile individual: end of year reconciliation: SA start year screen
Subject updated
Individual records: PAYE records: Scottish rate of income tax
Bookmarks updated.
Reconcile individual: end of year reconciliation: SA start year
Subject updated.
Reconcile individual: end of year reconciliation: interaction with self assessment
Subject updated and new paragraph inserted 'Prepopulating SA returns with NPS details'

published amendments

Employer returns: employer return - overpayments: net overpayments
Reformatted
Employer returns: employer return - overpayments: form P565 (Action Guide)
Reformatted
Employer returns: employer return - overpayments: completion of form P565 request stencil (Action Guide)
Reformatted
Employer returns: employer return - overpayments: authorising officer's guide (Action Guide)
Reformatted

published amendments

Reconcile individual: end of year reconciliation: redundancy repayment calculation (Action Guide)
Page reformatted.
Page reformatted.
Individual records: maintain individual details: national insurance (NI) registration - NINO upgrade requests
Page reformatted.
Page reformatted.
Individual records: maintain individual details: redundant and pseudo NINO records
Page reformatted.
Individual records: maintain individual details: work item 241 - data migration COP / CID personal details
Page reformatted.
Page reformatted.
Individual records: contact history: abbreviations
Page reformatted.
Work management: PAYE work management system: creation of a work item - duplicate, merge and update
Page reformatted.
Work management: PAYE work management system: work item notes (Action Guide)
Page reformatted.
PAYE service trace and match employer / individual: trace and match: work item 231 - form P14 - no trace account of EXPAT case (Action Guide)
Page reformatted.
Page reformatted.
Page reformatted.
Employer returns: view / maintain BROCS: dormancy rejected by banking operations (Action Guide)
Page reformatted.
Employer returns: employer return - overpayments: refusing an overpayment (Action Guide)
Page reformatted.
Page reformatted.
Employer returns: view / maintain BROCS: cessation or cancellation rejected by banking operations (Action Guide)
Page reformatted.
Employer returns: employer return - overpayments: notional overpayments
Reformatted.
Employer returns: employer return - overpayments: net overpayments
Reformatted table.

published amendments

PAYE operation: targeted review forms: logging receipt of review forms
Page reformatted.
PAYE operation: international employments: PAYE directions for individuals who are treaty non resident in the UK
Page reformatted.
Employer returns: view / maintain BROCS: previous action codes
Page reformatted.
Employer returns: view / maintain BROCS: memo from Banking Operations - new or cancelled sub account (Action Guide)
Page reformatted.
Employer returns: view / maintain BROCS: function view BROCS: format 9 - designatory data for ASN
Table reformatted.
Employer returns: view / maintain BROCS: function view BROCS: format 8 - general designatory data
Page reformatted.
Employer returns: employer return - overpayments: form P565 (Action Guide)
Page reformatted.
Employer returns: employer return - overpayments: completion of form P565 request stencil (Action Guide)
Page reformatted.
Employer returns: employer return - overpayments: authorising officer's guide (Action Guide)
Page reformatted.

published amendments

Employer returns: Enterprise Tax Management Platform (ETMP): employer repayments
Page reformatted

published amendments

Employer returns: issue / cancel employer returns: other incentive award schemes (Action Guide)
Page reformatted
Employer returns: issue / cancel employer returns: issuing and cancelling employer return (Action Guide)
Page reformatted
Page reformatted
Employer returns: issue / cancel employer returns: end of year forms returned DLO and RLS (Action Guide)
Page reformatted
Employer returns: Enterprise Tax Management Platform (ETMP): checking CIS deductions suffered 2012-13 onwards for RTI employers (Action Guide)
page reformatted
page reformatted
page reformatted

published amendments

Coding: codes: how they are used and calculated: ways an employer can apply a tax code
Updated to include Scottish rate of income tax.
Coding: codes: how they are used and calculated: types of code
Updated.
Coding: codes: how they are used and calculated: individual objects to suffix used
Suffix Y removed.
Coding: codes: how they are used and calculated: suffix codes: permanent alternative suffix
Updated to remove suffix Y.
Coding: codes: how they are used and calculated: suffix codes: the suffix
Subject updated.
Coding: codes: how they are used and calculated: special codes for secondary sources
Updated to remove suffix Y.
Coding: codes: how they are used and calculated: rules for working out codes
Updated advise from 6 April 2015 the Regulatory limit ensuring employees have no more than 50% of their pay deducted has been extended to all tax codes.
Coding: codes: how they are used and calculated: rules for deciding code suffix
Updated.
Coding: codes: how they are used and calculated: P2 notes
Updated and reformatted.
Coding: codes: how they are used and calculated: codes for special cases
Updated.
Coding: codes: how they are used and calculated: cases where you should use code NT
‘Gift aid’ replaced with ‘Charitable Donation’
Coding: coding allowances and reliefs: seed enterprise investment scheme
Updated.
Coding: coding allowances and reliefs: introduction
Updated to incorporate the Scottish rate of income tax.
Background: real time information (RTI): penalty and appeals service (PAS)
Dates updated.
Background: real time information (RTI): monthly filing frequency
2016 replaced with 2017.
Background: real time information (RTI): generic notification service (GNS)
Updated.
Background: real time information (RTI): submission types
Updated to remove Additional Statutory Paternity Pay (ASPP) and replace with ShPP.
Index of work items (internal use only)
Updated
Glossary of terms
Updated to remove Additional Statutory Paternity Pay (ASPP) and replaced with Statutory Shared Parental Pay (ShPP)
Business Calendar - (internal use only)
Updated

published amendments

Employer returns: employer return - overpayments: form P35D
Updated to remove ASPP and replace with ShPP.
Employer returns: capture employer return - 2005 onwards: introduction
Paragraph about Student Loan Deductions removed.
Employer returns: employer return - quality checks: opening employer return (Action Guide)
Updated to advise 2015-16 is the last year P9D will be used.
Employer returns: employer return - quality checks: form P37 and / or cards P12 - 2005 onwards (Action Guide)
Updated to remove ASPP and replace with ShPP.
Updated to remove ASPP and replace with ShPP.
Employer records: maintain schemes: DOME - P12 deduction card received in year (Action Guide)
Updated to remove ASPP and replace with ShPP and page reformatted.
Employer records: maintain schemes: maintain DOME schemes
Updated to remove ASPP and replace with ShPP.
Employer records: set up employer record: election for separate schemes (Action Guide)
Updated to include Scottish rate of income tax.
Employer records: set up employer record: election for separate schemes
Updated to include Scottish rate of income tax.
Coding: adjustments to collect tax: high income child benefit charge (HICBC)
Updated to include Scottish rate of income tax.
Coding: coding: general principles: work item 424 - SA auto coding - manual P2 / P2X necessary (Action Guide)
Updated to include the Scottish rate of income tax.
Coding: coding: general principles: Scottish rate of income tax
Updated to remove reference to Scottish Variable Rate and replace with Scottish rate of income tax.
Coding: coding: general principles: S810 and S811 ITA 2007 (formerly S128 FA 1995) cases
Updated to incorporate Scottish rate of income tax.
Coding: coding: general principles: higher rate individuals
Updated to include the Scottish rate of income tax and subject updated under subheading 'The higher rate adjustment'.
Coding: coding: general principles: estimated income
References to personal allowance removed.
Coding: coding: general principles: coding rules
Bookmark repair.
Updated to include Scottish rate of income tax.
Coding: coding: general principles: coding objections
Updated to include Scottish rate of income tax.
Updated to include Scottish rate of income tax.
Coding: coding: general principles: manual code work item
Updated to include Scottish rate of income tax.
Coding: coding: general principles: form suffixes
Updated to include Scottish rate of income tax.
Coding: coding: general principles: introduction
Updated to include Scottish rate of income tax.
Coding: coding deductions and expenses: non-PAYE income
Updated to include Scottish rate of income tax.
Coding: coding deductions and expenses: jobseeker’s allowance
Link updated.
Updated to include Scottish rate of income tax.
Coding: coding deductions and expenses: benefits in kind
Note added that 2015-16 is the last tax year the P9D will be used.
Coding: coding deductions and expenses: introduction
Updated to include the Scottish Rate of Income tax.
Coding: codes: how they are used and calculated: viewing tax code history
Udpated and page reformatted.
Coding: codes: how they are used and calculated: indicators
Subject updated and page reformatted.
Coding: codes: how they are used and calculated: issuing and amending a tax code
'Gift Aid' replace with 'Charitable Donation'.
Coding: codes: how they are used and calculated: deductions - how to calculate
Updated and reformatted.
Coding: codes: how they are used and calculated: allowances and reliefs - how to calculate
Updated and reformatted.
Coding: codes: how they are used and calculated: code reductions
Updated.

published amendments

PAYE operation: pensioners: small occupational pensions
Updated to include Scottish rate of income tax.
PAYE operation: pensioners: K codes and state pensions
Updated to include Scottish rate of income tax.
PAYE operation: pensioners: Flexibly accessed pension payments
Updated.
Title updated.
PAYE operation: pensioners: contents
New page PAYE76175 added.
New page PAYE76170 added.
PAYE operation: lump sum termination payments: how employers operate PAYE on termination payments
Updated to include Scottish rate of income tax.
PAYE operation: payments for PAYE purposes: tips, gratuities, service charges and troncs
Updated to include Scottish rate of income tax
PAYE operation: payments for PAYE purposes: statutory payments
Updated to include Scottish rate of income tax.
PAYE operation: payments for PAYE purposes: occupational retirement benefit schemes
Updated to include Scottish rate of income tax.
PAYE operation: payments for PAYE purposes: non-cash remuneration: operation of PAYE
Updated to include Scottish rate of income tax.
PAYE operation: payments for PAYE purposes: non-cash remuneration
Updated to include Scottish rate of income tax.
PAYE operation: payments for PAYE purposes: holiday pay
Updated to include Scottish rate of income tax.
PAYE operation: payments for PAYE purposes: free of tax payments
Updated to include Scottish rates of income tax.
PAYE operation: aspects of PAYE operation - employee: tax tables
Updated to include Scottish rate of income tax.
PAYE operation: aspects of PAYE operation - employee: coding
Updated to include Scottish rate of income tax.
PAYE operation: specific employments: returning officers
Updated.
PAYE operation: aspects of PAYE operation - employer: tax tables
Updated to include Scottish rate of income tax.
PAYE operation: aspects of PAYE operation - employer: payment of arrears of pay for closed tax years
Updated to include Scottish rate of income tax.
Employment maintenance: jobseeker’s allowance: what happens when a JSA claim is made
Updated to include Scottish rate of income tax.
Employment maintenance: maintain employment: create NT period of employment
Updated to incorporate Scottish rates of income tax.
Employment maintenance: maintain employment: introduction
Updated to incorporate Scottish rates of income tax.
Employment maintenance: filing online: employers: automatic setting up of records
Updated to incorporate Scottish rates of income tax.
Employment maintenance: filing online: employers: automatic entry of leaving details
Updated to incorporate Scottish rates of income tax.
P11D processing: reminders for outstanding forms P11D: introduction
Subject updated.
Employer returns: NICs employment allowance: ETMP role change: accounts administrator - RTI returns (internal use only)
Subject updated.
Employer returns: NICs employment allowance: claiming the employment allowance after the start of the tax year
Subject updated.
Employer returns: NICs employment allowance: effect on PAYE payments
Subject updated.
Employer returns: NICs employment allowance: employers with multiple PAYE schemes
Subject updated.
Employer returns: NICs employment allowance: claiming the employment allowance
Subject updated.
Employer returns: NICs employment allowance: introduction
Subject updated.
Employer returns: RTI submissions: information
'NIC Comp on ASPP' replaced with 'NIC Comp on ShPP'.
Employer returns: employer return post capture: collection of student loans (CSL)
Subject updated.

published amendments

Reconcile individual: end of year reconciliation: validation
Subject updated.
Reconcile individual: end of year reconciliation: tolerances
Subject updated and new subheading inserted 'Multi-year tolerances'.
Reconcile individual: end of year reconciliation: non UK residents-S810 and S811 ITA 2007 (formerly S128 FA 1995) cases
Subject updated.
Reconcile individual: end of year reconciliation: tax calculation - reasons for underpayment screen
Subject updated.
Reconcile individual: end of year reconciliation: tax calculation - reasons for overpayment screen
Subject updated.
Reconcile individual: end of year reconciliation: tax calculation screen
Updated under subheading ‘Tax due fields’.
Reconcile individual: end of year reconciliation: tax calculation issues
Subject updated.
Reconcile individual: end of year reconciliation: reconciliation summary screen
Updated with new subheading 'Residency field'.
Reconcile individual: posting EOY information to individual records: under-deductions
Link to SPD replaced with link to the replacement action guide.
Reconcile individual: overpayments: nominees
Updated.
Reconcile individual: overpayments: end of year reconciliation: early repayments and form P11D
Updated to advise 2015-16 is the last year P9D will be used.
Reconcile individual: overpayments: introduction
Updated to include Scottish rate of income tax.
Reconcile individual: underpayments: revenue loss - remission of tax
Updated.
Reconcile individual: underpayments: introduction
Updated to include Scottish rate of income tax.
PAYE operation: international employments: action when employee returns to UK early
Updated to advise 2015-16 is the last year P9D will be used.
PAYE operation: international employments: applications under Section 690 ITEPA 2003 - who deals with the application?
Updated.
PAYE operation: international employments: UK employer's duties
Updated.
PAYE operation: review of claims and deductions: taxed savings (Action Guide)
Subject updated.
PAYE operation: review of claims and deductions: RAR (Action Guide)
Updated to include Scottish rate of income tax.
PAYE operation: review of claims and deductions: PSUBS (Action Guide)
Updated to include Scottish rate of income tax.
PAYE operation: review of claims and deductions: PPR (Action Guide)
Action guide removed and replaced with link to Action Guide 'tax40138'.
PAYE operation: review of claims and deductions: loan (Action Guide)
Updated to include Scottish rate of income tax.
PAYE operation: review of claims and deductions: Charitable Donation (Action Guide)
References to 'Gift Aid' removed and replaced with ‘Charitable Donations’ and updated to include Scottish rate of income tax.
PAYE operation: review of claims and deductions: other P810 entries (Action Guide menu)
'Gift Aid' replaced with ‘Charitable Donations’.
PAYE operation: review of claims and deductions: other P810 entries
'Gift Aid' replaced with 'Charitable Donation'.
PAYE operation: review of claims and deductions: income from property (Action Guide)
Updated to include Scottish rate of income tax.
PAYE operation: targeted review forms: how to process form R40
Updated.
PAYE operation: taxation of jobseeker’s allowance: what the department for work and pensions does
Updated to include Scottish rate of income tax.
PAYE operation: taxation of jobseeker’s allowance: two schemes in operation for JSA
Updated to include Scottish rate of income tax.
PAYE operation: taxation of jobseeker’s allowance: temporary stop claimants and strikers
Updated to include Scottish rate of income tax.
PAYE operation: taxation of jobseeker’s allowance: temporary short time working compensation scheme
Updated to include Scottish rate of income tax.
PAYE operation: taxation of jobseeker’s allowance: payment of benefit by employer
Updated to include Scottish rate of income tax.
PAYE operation: employment and support allowance: important points to note
Updated to include Scottish rate of income tax.
PAYE operation: employment and support allowance: coding
Updated to include Scottish rate of income tax.

published amendments

Individual records: maintain individual details: address
Address information updated.
Reconcile individual: in-year reconciliation: small pension taken as a lump sum payment (formerly known as trivial commutation payments)
Updated to include 'lump sum death benefit'.
Reconcile individual: in-year reconciliation: cessation repayment calculation
Subject updated.
Individual records: merge individual records: manual merge
Subject updated in respect of Scottish taxpayers. NICEO contact updated.
Reconcile individual: in-year reconciliation: cessation repayments
Refreshed.
Updated to include 'Lump sum death benefit' and claim forms P53Z(DB) and P55(DB).
Reconcile individual: in-year reconciliation: contents
PAYE94058 added.
Individual records: merge individual records: automated merge
Page updated.
Individual records: merge individual records: pre automated merge
Updated in respected of Scottish taxpayer fields and processes.
Individual records: merge individual records: introduction
Updated in respect of the Scottish rate of income tax.
PAYE service income, allowances, benefits and deductions: IABD: trusts, settlements and estates
Page updated.
PAYE service income, allowances, benefits and deductions: IABD: investment income
Spacing corrections.
Page updated in respect of the Scottish rate of income tax and also changes around interest on savings.
Reconcile individual: in-year reconciliation: special circumstances (Action Guide)
Links to Action guides inserted.
Reconcile individual: in-year reconciliation: special circumstances
Updated to under subheading 'Individual has died'.
Reconcile individual: in-year reconciliation: automatic in-year reconciliation checks
Updated to include 'lump sum death benefit'.
Updated to include 'lump sum death benefit'.
Reconcile individual: in-year reconciliation: trigger in-year reconciliation
Updated to include 'lump sum death benefit'.
Reconcile individual: in-year reconciliation: introduction
Updated to include 'lump sum death benefit'.
PAYE service income, allowances, benefits and deductions: IABD: foreign income
Updated in respect of the Scottish rate of income tax.
PAYE service income, allowances, benefits and deductions: IABD: expenses
EYA section updated with reference to Scottish rates.
PAYE service income, allowances, benefits and deductions: IABD: employment benefits
Form P9D paragraph updated.
PAYE service income, allowances, benefits and deductions: IABD: allowances
Reference to Scottish rate of income tax. Gift aid changed to Charitable Donation.
Coding: codes: how they are used and calculated: indicators
Refreshed.
Reconcile individual: end of year reconciliation: tax calculation - reasons for underpayment screen
Refreshed.
Reconcile individual: end of year reconciliation: tax calculation screen
Refreshed.
Reconcile individual: end of year reconciliation: validation
Refreshed.
Reconcile individual: end of year reconciliation: tax calculation issues
Refreshed.
Employment maintenance: filing online: employers: automatic entry of leaving details
Refreshed.
Background: real time information (RTI): penalty and appeals service (PAS)
Refreshed.

published amendments

Individual records: PAYE records: marriage allowance
Page refreshed.
Spacing corrections.
Spacing corrections.
Updates to eligibility criteria and Marriage Allowance relationship.
Reconcile individual: end of year reconciliation: introduction
Subject updated.
Forms index (internal use only)
P9D updated.
P32 removed now obsolete.
Individual records: PAYE records: Scottish rate of income tax
Page updated.
Accounting: end of year: multiple years
Attachment inserted.
Individual records: PAYE records: introduction
Page updated.
Individual records: maintain individual details: indicators
Contents of table updated.
Individual records: maintain individual details: address
Spacing correction.
Reconcile individual: reconciling CY-6 to CY-2: reconciling multiple years - re reconciling years
Note updated.
Reconcile individual: in-year reconciliation: state pension deferral lump sum payments
Subject updated.
Reconcile individual: in-year reconciliation: Flexibly accessed pension rights
Updated to include 'Lump sum death benefit' and claim forms P53Z(DB) and P55(DB).
Updated to include 'Lump sum death benefit' and claim forms P53Z(DB) and P55(DB).

published amendments

PAYE operation: double taxation claims submitted by non resident individuals: responsible offices
Change to responsible office for pension / interest / royalties.

published amendments

Employer records: modified PAYE schemes: expatriate employees (tax equalisation)
Updated

published amendments

Coding: codes: how they are used and calculated: P2 notes for codes with no allowances or deductions
Updated
Coding: codes: how they are used and calculated: indicators
Updated.

published amendments

Forms index (internal use only)
Updated
Updated - as content for internal use only
Reconcile individual: HMRC delay: ESC A19: Advisory Tool (internal use only)
Updated as content for internal use only
Employer returns: NICs employment allowance: ETMP role change: accounts administrator - RTI returns (internal use only)
Updated as content for internal use only
Employer returns: RTI submissions: NVR: suspension and re-instatement (internal use only)
Updated as content for internal use only
Employer returns: RTI submissions: NVR: validation (internal use only)
Updated as content for internal use only
Employer records: maintain employer record: forms from Employer Compliance Units (Action Guide) (internal use only)
Updated as content for internal use only
Employer records: maintain employer record: forms from Employer Compliance Units (internal use only)
Updated as content for internal use only
Background: real time information (RTI): EBS inhibition signal (internal use only)
Updated - as content for internal use only
Contacts (internal use only)
Updated - as content for internal use only
Index of work items (internal use only)
Updated - as content for internal use only
Functions index (internal use only)
Updated - as content for internal use only
COP System Help: contents (internal use only)
Updated - as content for internal use only
Updated - as content for internal use only
Business Calendar - (internal use only)
Updated - as content for internal use only
Updated - as content for internal use only
Coding: codes: how they are used and calculated: P2 notes for codes with no allowances or deductions
Updated.

published amendments

Coding: coding: general principles: work item 403 - annual coding - update NIB - primary EMPT live at ESA source (Action Guide)
Page updated.
Coding: coding: general principles: work item 187 - annual coding - update NIB - primary EMPT is IB source (Action Guide)
Updated and formatted
Coding: coding: general principles: work item 184 - annual coding - update IB - NIB shown (Action Guide)
Updated and reformatted
Coding: coding: general principles: work item 183 - annual coding - update NIB - IB shown (Action Guide)
Updated and reformatted
Coding: coding: general principles: work item 175 - annual coding - review married couple’s allowance (Action Guide)
Reformatted
Updated and reformatted
Coding: coding: general principles: annual coding
Updated
Coding: coding deductions and expenses: underpayment restriction
Updated
Coding: coding deductions and expenses: underpayments
Updated
Coding: coding deductions and expenses: non-PAYE income
Updated
Coding: coding deductions and expenses: jobseeker’s allowance
Updated
Coding: coding deductions and expenses: expenses (Action Guide)
Updated and reformatted
Coding: coding deductions and expenses: expenses
Updated
Coding: coding deductions and expenses: other deductions
Updated
Coding: coding deductions and expenses: work item 154 - BEN / EXP - earlier amendments to CY code (Action Guide)
Updated
Coding: coding deductions and expenses: work item 153 - BEN / EXP - current EMPT commenced on / after 6 April (Action Guide)
Updated and reformatted
Coding: coding deductions and expenses: P11D benefit and expenses work items
Updated
PAYE service trace and match employer / individual: trace and match: work item 77 - BEN/EXP or bulk expense changes - no trace individual
Updated
Coding: codes: how they are used and calculated: issuing and amending a tax code
Updated
Coding: codes: how they are used and calculated: K codes
Updated
Coding: codes: how they are used and calculated: cases where you should use code NT
Updated
Coding: codes: how they are used and calculated: codes for special cases
Updated
Coding: coding allowances and reliefs: maintenance payments
Updated
Updated

published amendments

P11D processing: logging forms P11D: batch logging forms P11D using the workflow management tool
Links to internal guidance reviewed and updated
P11D processing: logging forms P11D: quality standard 1 (QS1) checks
Updated
Coding: codes: how they are used and calculated: deductions - how to calculate
Reformatted
Forms index (internal use only)
Updated
Coding: coding: general principles: work item 187 - annual coding - update NIB - primary EMPT is IB source (Action Guide)
Title updated and page reformatted

published amendments

Reconcile individual: end of year reconciliation: SA start year
Links to internal guidance reviewed and updated.
Reconcile individual: end of year reconciliation: work item 116 - P60 - P14 discrepancy
Link to internal guidance reviewed and updated.
Reconcile individual: end of year reconciliation: validation
Links to internal guidance reviewed and updated.
Reconcile individual: end of year reconciliation: deciding if a case can be reconciled
Links to internal guidance reviewed and updated.
Reconcile individual: end of year reconciliation: interaction with self assessment
Link to internal guidance reviewed and updated.
Reconcile individual: posting EOY information to individual records: revision of employer’s returns
Link to internal guidance reviewed and updated.
Reconcile individual: posting EOY information to individual records: PAYE Errors Unit (PEU)
Link to internal guidance reviewed and updated.
Reconcile individual: posting EOY information to individual records: NT coded P14 details
Links to internal guidance reviewed and updated.
Reconcile individual: posting EOY information to individual records: how EOY information updates an individual’s record
Link to internal guidance reviewed and updated.
Individual records: merge individual records: pre automated merge
Links to internal guidance reviewed and updated
Reconcile individual: overpayments: no repayment indicator
Links to internal guidance reviewed and updated.
Individual records: maintain individual details: communications with individuals
Link to internal guidance reviewed and updated
Individual records: maintain individual details: marriage and civil partnership
Link to internal guidance reviewed and updated
Reconcile individual: overpayments: repayment to be issued manually (Welsh language)
Links to internal guidance reviewed and updated.
Coding: coding: general principles: removal of PAYE service cases from SA - SA refinement automatic coding
Refreshed
Link to internal guidance reviewed and updated
Reconcile individual: overpayments: re-issue / re-instate repayment
Links to internal guidance reviewed and updated.
Individual records: maintain individual details: work item 23 - designatory data from SA - UTR does not match (Action Guide)
Link to internal guidance reviewed and updated
Individual records: maintain individual details: agent details: non CESA agents
Links to internal guidance reviewed and updated
Individual records: maintain individual details: contact details
Link to internal guidance reviewed and updated
Individual records: maintain individual details: RLS correspondence
Link to internal guidance reviewed and updated
Individual records: maintain individual details: address
Link to internal guidance reviewed and updated
Individual records: maintain individual details: work item 241 - data migration COP / CID personal details (Action Guide)
Link to internal guidance reviewed and updated
Individual records: maintain individual details: work item 241 - data migration COP / CID personal details
Link to internal guidance reviewed and updated
Individual records: maintain individual details: work item 21 - DOD received - review record
Links to internal guidance reviewed and updated
PAYE operation: international employments: employers who refuse to operate PAYE
Links to internal guidance reviewed and updated
Individual records: maintain individual details: work item 22 - DOB amended - review coding (Action Guide)
Links to internal guidance reviewed and updated
Links to internal guidance reviewed and updated
PAYE operation: international employments: issuing code NT to employee
Links to internal guidance reviewed and updated
Individual records: maintain individual details: redundant and pseudo NINO records
Link to internal guidance reviewed and updated
PAYE operation: double taxation claims submitted by non resident individuals: guidance on more complex or difficult cases
Links to internal guidance reviewed and updated
Employer returns: employer return post capture: tax table check (Action Guide)
Links to internal guidance reviewed and updated
PAYE operation: double taxation claims submitted by non resident individuals: income remitted to country of residence (Action Guide)
Links to internal guidance reviewed and updated
Reconcile individual: overpayments: record repayment
Link to internal guidance reviewed and updated
PAYE operation: double taxation claims submitted by non resident individuals: repayments in self assessment (Action Guide)
Links to internal guidance reviewed and updated
Reconcile individual: overpayments: nominees
Links to internal guidance reviewed and updated.
Employer returns: ECS additional processing action: P11D(b) receipt screen
Link to internal guidance reviewed and updated
PAYE operation: double taxation claims submitted by non resident individuals: royalties
Links to internal guidance reviewed and updated
PAYE operation: double taxation claims submitted by non resident individuals: government pensions
Links to internal guidance reviewed and updated
Reconcile individual: overpayments: making a repayment
Link to internal guidance reviewed and updated.
PAYE operation: double taxation claims submitted by non resident individuals: introduction
Links to internal guidance reviewed and updated
Reconcile individual: overpayments: end of year reconciliation: early repayments and form P11D
Link to internal guidance reviewed and updated.
Coding: coding: general principles: work item 425 - SA auto coding - TEBEN indicator set (Action Guide)
Link to internal guidance reviewed and updated
Link to internal guidance reviewed and updated
PAYE operation: targeted review forms: review forms not returned or returned undelivered, lost or destroyed
Links to internal guidance reviewed and updated.
Coding: coding: general principles: work item 424 - SA auto coding - manual P2 / P2X necessary (Action Guide)
Links to internal guidance reviewed and updated
PAYE operation: targeted review forms: work item 72 - targeted review form not appropriate CPR / CPR-LBS / EXPAT (Action Guide)
Links to internal guidance reviewed and updated
Reconcile individual: overpayments: early repayments
Link to internal guidance reviewed and updated.
Coding: coding: general principles: work item 423 - SA auto coding - manual code indicator set (Action Guide)
Links to internal guidance reviewed and updated
PAYE operation: targeted review forms: work item 71 - targeted review form not issued - manual correspondence
Links to internal guidance reviewed and updated
Coding: coding: general principles: SA automatic coding from tax return
Links to internal guidance reviewed and updated
PAYE operation: targeted review forms: work item 71 - targeted review form not issued - manual correspondence (Action Guide)
Links to internal guidance reviewed and updated
Links to internal guidance reviewed and updated
Reconcile individual: overpayments: cancelling a repayment
Link to internal guidance reviewed and updated
PAYE operation: targeted review forms: logging receipt of review forms (Action Guide)
Links to internal guidance reviewed and updated
PAYE operation: targeted review forms: logging receipt of review forms
Links to internall guidance reviewed and updated
PAYE operation: targeted review forms: general rules for examining forms (Action Guide)
Links to internal guidance reviwed and updated
Links to internal guidance reviewed and updated
Links to internal guidance reviewed and updated
Coding: coding: general principles: more than one coded source
Link to internal guidance reviewed and updated
Reconcile individual: underpayments: work item 236 - issue request for voluntary payment
Links to internal guidance reviewed and updated.
Coding: coding: general principles: married couples and civil partners: date of marriage or civil partnership on or after 5 December 2005
Links to internal guidance reviewed and updated
PAYE operation: targeted review forms: basis of issue of review forms
Links to internal guidance reviewed and updated
Coding: coding: general principles: married couples: date of marriage prior to 5 December 2005
Links to internal guidance reviewed and updated
Reconcile individual: underpayments: voluntary direct payments
Link to internal guidance reviewed and updated.
Coding: coding: general principles: bankruptcy
Updated with new link to internal bankruptcy action guides
PAYE operation: targeted review forms: introduction
Links to internal guidance reviewed and updated
Coding: codes: how they are used and calculated: P2 notes
Tables reformatted
PAYE operation: taxation of jobseeker’s allowance: receipt of form P181
Links to internal guidance reviewed and updated
Employment maintenance: create employment: employee withholds P45 from new employer
links to internal guidance reviewed and updated
PAYE operation: taxation of jobseeker’s allowance: JSA claimed but employment continues
Links to internal guidance reviewed and updated
PAYE operation: taxation of jobseeker’s allowance: DWP investigation
Links to internal guidance reviewed and updated
PAYE operation: employment and support allowance: introduction
Links to internal guidance reviewed and updated
PAYE operation: incapacity benefit: form P46(IB)
Links to internal guidance reviewed and updated
Coding: coding: general principles: estimated income
link to internal guidance reviewed and updated
Employment maintenance: in-year forms and data capture: work item 49 - temporary record created - trace / maintain / merge (Action Guide)
links to internal guidance reviewed and updated
PAYE operation: pensioners: non-cash benefits paid to former employees and pensioners
Links to internal guidance reviewed and updated
Coding: coding: general principles: coding: work items 137 and 156
Reference to SPD removed as obsolete
PAYE operation: pensioners: coding of state pension / benefits in the first year
Links to internal guidance reviewed and updated.
PAYE operation: pensioners: P161
Links to internal guidance reviewed and updated.
P11D processing: management of workflow management tool: batch details
links to internal guidance reviewed and updated
PAYE operation: pensioners: changes to rate of benefit after record uprated
Links to internal guidance reviewed and updated.
Coding: coding: general principles: manual code work item
links to internal guidance reviewed and updated
P11D processing: processing and retrieving forms P11D: capture in-year benefits
links to internal guidance reviewed and updated
PAYE operation: payments for PAYE purposes: statutory payments
Links to internal guidance reviewed and updated.
PAYE operation: specific employments: returning officers
Links to internal guidance reviewed and updated
Links to internal guidance reviewed and updated
P11D processing: processing and retrieving forms P11D: capture mileage allowance payments
links to internal guidance reviewed and updated
Coding: coding: general principles: work item 403 - annual coding - update NIB - primary EMPT live at ESA source (Action Guide)
links to internal guidance reviewed and updated
PAYE operation: lump sum termination payments: repayment claims following termination payment
Links to internal guidance reviewed and updated
P11D processing: processing and retrieving forms P11D: capture MARORS
links to internal guidance reviewed and updated
Coding: coding: general principles: work item 402 - annual coding - update ESA - NIB shown (Action Guide)
links to internal guidance reviewed and updated
Coding: coding: general principles: work item 401 - annual coding - update NIB - ESA shown (Action Guide)
links to internal guidance reviewed and updated
P11D processing: processing and retrieving forms P11D: capture van benefit
links to internal guidance reviewed and updated
P11D processing: processing and retrieving forms P11D: free fuel withdrawn
Links to internal guidance reviewed and updated
PAYE operation: aspects of PAYE operation - employer: payment of arrears of pay for closed tax years
Links to internal guidance reviewed and updated
P11D processing: processing and retrieving forms P11D: introduction
THIS SUBJECT PROVIDES AN OVERVIEW OF PROCESSING FORMS P11D

published amendments

Reconcile individual: end of year reconciliation: introduction
Page updated.
Links to internal guidance reviewed and updated.
Reconcile individual: un-reconciled cases: cases that will be output for clerical clearance
Link to internal guidance reviewed and updated.
Link to internal guidance reviewed and updated.
Accounting: end of year: underpayment spreading
Link to internal guidance reviewed and updated.
Accounting: end of year: SA underpayments
Link to internal guidance reviewed and updated.
Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - final year result
Link to internal guidance reviewed and updated.
Reconcile individual: reconciling CY-6 to CY-2: reconciling multiple years - re reconciling years
Link to internal guidance reviewed and updated.
Reconcile individual: HMRC delay: ESC A19: information from the DWP
Links to internal guidance reviewed and updated.
Reconcile individual: HMRC delay: ESC A19: employer error
Page updated.
Page updated.
Reconcile individual: in-year reconciliation: unemployment repayments: subsequent claims
Link to internal guidance reviewed and updated.
Coding: codes: how they are used and calculated: deductions - how to calculate
Table reformatted. No change to content.
Table reformatted - no change to content
Reconcile individual: in-year reconciliation: special circumstances (Action Guide)
Link to internal guidance reviewed and updated.
Reconcile individual: in-year reconciliation: special circumstances
Link to internal guidance reviewed and updated.
Reconcile individual: in-year reconciliation: automatic in-year reconciliation checks
Link to internal guidance reviewed and updated.
Reconcile individual: in-year reconciliation: trigger in-year reconciliation
Spacing correction.
Reconcile individual: end of year reconciliation: arrears of pay or pension
Link to internal guidance reviewed and updated.
Coding: codes: how they are used and calculated: P2 notes
Tables reformatted - no change to content.
Reconcile individual: end of year reconciliation: redundancy repayment calculation (Action Guide)
Link to internal guidance reviewed and updated.
Reconcile individual: end of year reconciliation: small pension taken as a lump sum payment (formerly known as trivial commutation payments)
Link to internal guidance reviewed and updated.
PAYE service income, allowances, benefits and deductions: IABD: amendments and updates to state pension
Links to internal guidance reviewed and updated
PAYE service income, allowances, benefits and deductions: IABD: pensions
Links to internal guidance reviewed and updated
Reconcile individual: end of year reconciliation: tax calculation results - cancelling a tax calculation
Link to internal guidance reviewed and updated.
PAYE service income, allowances, benefits and deductions: IABD: investment income
Links to internal guidance reviewed and updated
Reconcile individual: end of year reconciliation: work item 104 - tax calculation - manual issue
Link to internal guidance reviewed and updated.
PAYE service income, allowances, benefits and deductions: IABD: employment estimated earnings
Links to internal guidance reviewed and updated
PAYE service income, allowances, benefits and deductions: IABD: earnings
Links to internal guidance reviewed and updated
Employment maintenance: maintain employment: work item 65 - P46(car) - unable to trace employment
links to internal guidance reviewed and updated
PAYE service income, allowances, benefits and deductions: IABD: allowances
Links to internal guidance reviewed and updated
Employment maintenance: filing online: employers: automatic setting up of records
links to internal guidance reviewed and updated
Reconcile individual: end of year reconciliation: tax calculation issues
Links to internal guidance reviewed and updated.
Work management: PAYE work management system: search for work item
Links to internal guidance reviewed and updated
Individual records: re-issue correspondence: re-issue a letter or form
Links to internal guidance reviewed and updated
Glossary of terms
Updated
Individual records: BF policy: how to create a BF (Action Guide)
Links to internal guidance reviewed and updated
Employment maintenance: cease employment: work item 40 - P45 part 1 - different pay and tax
links to internal guidance updated and reviewed
Individual records: BF policy: when to create a BF (Action Guide)
Links to internal guidance reviewed and updated
Employment maintenance: create employment: form P46 statement types
links to internal guidance reviewed and updated
links to internal guidance reviewed and updated
links to internal guidance reviewed and updated
Employment maintenance: create employment: work item 430 - P14 can be matched to a single employment with a P14 already linked
links to internal guidance reviewed and updated
Individual records: contact history: contact history summary and contact history details screens
Links to internal guidance reviewed and updated
Individual records: contact history: work management item - core principles
Links to internal guidance reviewed and updated
Individual records: contact history: telephone and correspondence - core principles
Links to internal guidance reviewed and updated
Individual records: contact history: NPS prompts you to create note
Links to internal guidance reviewed and updated.
Reconcile individual: end of year reconciliation: SA start year screen
Spacing correction.
Link to internal guidance reviewed and updated.
Employment maintenance: jobseeker’s allowance: joint claims to jobseeker’s allowance (Action Guide)
links to internal guidance reviewed and updated
Employment maintenance: jobseeker’s allowance: introduction
links to internal guidance reviewed and updated
Individual records: contact history: introduction
Links to internal guidance reviewed and updated
Links to internal guidance reviewed and updated
Employment maintenance: maintain employment: form P185
links to internal guidance reviewed and updated
Employment maintenance: maintain employment: work item 246 - employer scheme ceased (Action Guide)
links to internal guidance reviewed and updated
Individual records: merge individual records: unmerge individual
Links to internal guidance reviewed and updated
Employment maintenance: maintain employment: purpose and use of form P91
links to internal guidance reviewed and updated
Individual records: merge individual records: work item 46 - special business area records merged (Action Guide)
Links to internal guidance reviewed and updated
Employment maintenance: maintain employment: delete employment
links to internal guidance reviewed and updated
Individual records: merge individual records: manual merge: post-merge accounting / reconciliation review
Links to internal guidance reviewed and updated
Employment maintenance: maintain employment: employment details
links to internal guidance reviewed and updated
Individual records: merge individual records: manual merge: post merge processing
Links to internal guidance reviewed and updated
Employment maintenance: cease employment: work item 50 - update to specialist record - maintain (Action Guide)
links to internal guidance reviewed and updated
Employment maintenance: cease employment: capture cessation details
links to internal guidance reviewed and updated
Individual records: merge individual records: manual merge: merge screens
Links to internal guidance reviewed and updated
Employment maintenance: create employment: work item 310 - P46(Expat) received - no trace employment (Action Guide)
links to internal guidance reviewed and updated
Individual records: merge individual records: manual merge
Links to internal guidance reviewed and updated
Employment maintenance: create employment: form P46(LS)
links to internall guidance reviewed and updated
Employment maintenance: create employment: form P46 (IB)
links to internal guidance reviewed and updated
Employment maintenance: create employment: work item 221 - EXPAT EMPT created (Action Guide)
links to internal guidance reviewed and updated
Employment maintenance: create employment: create employment from customer correspondence
links to internal guidance reviewed and updated

published amendments

Business Calendar - (internal use only)
Updated
Individual records: contact history: telephone and correspondence - core principles
Updated
Employer returns: issue / cancel employer returns: other incentive award schemes (Action Guide)
'Step' added before each step number
Coding: codes: how they are used and calculated: deductions - how to calculate
Page republished
Coding: codes: how they are used and calculated: P2 notes
Page republished

published amendments

Coding: codes: how they are used and calculated: cases where you should use code NT
Updated
Coding: codes: how they are used and calculated: introduction
Updated
Coding: coding allowances and reliefs: registered pension schemes
Updated
Coding: coding allowances and reliefs: social investment tax relief
Updated
Coding: coding allowances and reliefs: seed enterprise investment scheme
Updated
Coding: coding allowances and reliefs: enterprise investment scheme
Updated
Coding: coding allowances and reliefs: community investment tax relief (CITR)
Updated
Coding: coding allowances and reliefs: gift aid
Updated
Background: real time information (RTI): submission types
Updated
Wording revised under subheading 'Starters'.
Forms index (internal use only)
Updated
Updated
Updated

published amendments

Coding: codes: how they are used and calculated: indicators
Updated
Coding: codes: how they are used and calculated: issuing and amending a tax code
Updated
Coding: codes: how they are used and calculated: deductions - how to calculate
Updated
Coding: codes: how they are used and calculated: allowances and reliefs - how to calculate
Updated
Coding: codes: how they are used and calculated: code reductions
Updated
Coding: codes: how they are used and calculated: potential underpayments
Updated
Coding: codes: how they are used and calculated: ways an employer can apply a tax code
Updated
Coding: codes: how they are used and calculated: P2 notice of coding
Updated
Coding: codes: how they are used and calculated: codes for special cases
Updated

published amendments

Individual records: PAYE records: marriage allowance
Updated
Reconcile individual: reconciling CY-6 to CY-2: reconciling multiple years - re reconciling years
Updated
Reconcile individual: in-year reconciliation: cessation repayment calculation
Updated
Reconcile individual: end of year reconciliation: tax calculation screen
Updated
Reconcile individual: end of year reconciliation: tax calculation issues
Updated
Reconcile individual: end of year reconciliation: reconciliation summary screen
Updated
Reconcile individual: end of year reconciliation: introduction
Updated
Reconcile individual: posting EOY information to individual records: under-deductions
Updated
Reconcile individual: overpayments: PAYE Service overpayment to be set against self assessment (SA)
Updated
PAYE operation: targeted review forms: how to process form R40
SA criteria updated
P11D processing: tax on expenses and benefits through payroll: introduction
Updated
Employer returns: NICs employment allowance: ETMP role change: accounts administrator - RTI returns (internal use only)
Updated
Employer returns: NICs employment allowance: claiming the employment allowance after the start of the tax year
Updated
Employer returns: NICs employment allowance: screen changes in ETMP / EBS / liabilities and payments viewer services
Updated
Employer returns: NICs employment allowance: employment allowance claim ends
Updated
Employer returns: NICs employment allowance: employers with multiple PAYE schemes
Updated
Employer returns: NICs employment allowance: introduction
Updated with link to GOV.UK
Employer records: set up employer record: election for separate schemes
Updated
Coding: adjustments to collect tax: high income child benefit charge (HICBC)
Updated
Coding: coding: general principles: potential cases for SA
Updated
Updated to include SA criteria from 6th April 2016
Coding: coding deductions and expenses: non-PAYE income
Updated
Coding: coding deductions and expenses: introduction
Updated
Coding: codes: how they are used and calculated: P2 notes for codes with no allowances or deductions
Updated

published amendments

PAYE operation: double taxation claims submitted by non resident individuals: responsible offices
Reformatted.

published amendments

PAYE service income, allowances, benefits and deductions: IABD: amendments and updates to state pension
Links to action guides updated.
PAYE operation: international employments: EP appendix 6: modified PAYE in tax equalisation cases
Page reformatted

published amendments

Contacts (internal use only)
Reformatted
Updated with new contact point.

published amendments

Employer returns: view / maintain BROCS: introduction
Incentives link updated
Hyperlink address for incentives doc changed - doc is now hosted internally in the CMS library and not on GOV.UK
Refreshed
Refreshed
Employer returns: view / maintain BROCS: BROCS and incentive payments
Incentives link updated
Hyperlink address for incentives doc changed and redacted - doc is now hosted internally in the CMS library and not on GOV.UK
Refreshed
Refreshed
PAYE operation: review of claims and deductions: further enquiry letters
Hyperlink address for all 3 Word docs changed - docs are now hosted internally in CMS library and not on GOV.UK
Refreshed

published amendments

PAYE operation: international employments: UK employer's duties
Formatting amendment

published amendments

PAYE service income, allowances, benefits and deductions: IABD: amendments and updates to state pension
Updated with link to action guide tax40160
PAYE service income, allowances, benefits and deductions: IABD: taxable social security benefits
Refreshed
Bereavement Allowance updated
PAYE service income, allowances, benefits and deductions: IABD: pensions
Bereavement benefit guidance updated

published amendments

Individual records: maintain individual details: indicators
Updated
Individual records: maintain individual details: converting a civil partnership to a marriage – Action Guide
Note inserted under subheading 'Telephone call'
Individual records: maintain individual details: address
Subject updated
Reconcile individual: in-year reconciliation: cessation repayment calculation
Subject updated under subheading 'In-year cessation - Leaving the UK'
Reconcile individual: end of year reconciliation: tax calculation - reasons for underpayment screen
'Other Reason' free text field is 35 characters only
Reconcile individual: end of year reconciliation: tax calculation - reasons for overpayment screen
'Other Reason' is a free text field with 35 characters only
PAYE operation: double taxation claims submitted by non resident individuals: responsible offices
Table updated
PAYE operation: targeted review forms: how to process form R40
Subject updated
Employment maintenance: create employment: receipt of form P46
Subject updated
Employer records: set up employer record: information to set up an employer record
Updated to include Trustees' details
Coding: coding allowances and reliefs: registered pension schemes
Updated
Title updated
Subject updated
Business Calendar - (internal use only)
Updated
Updated
Work management: PAYE work management system: complete / close a work item
updated to list Work item 447

published amendments

Employer returns: employer return work lists: CIS deductions advisory and post capture - up to 2006-07 (Action Guide)
Page reformatted
Page reformatted
Page reformatted

published amendments

Employer returns: employer return post capture: contents
Republished to update for removal of PAYE46026

published amendments

PAYE operation: PAYE direct payment: ending PAYE direct payment arrangement
Reformatted

published amendments

Business Calendar - (internal use only)
Updated
Individual records: PAYE records: marriage allowance
Updated
PAYE operation: pensioners: coding of state pension / benefits in the first year
Updated
Employment maintenance: create employment: review code
Updated to include the User Calculation Assistant tool.
Coding: codes: how they are used and calculated: issuing and amending a tax code
Updated to list the User Calculation Assistant (UCA)
Coding: codes: how they are used and calculated: introduction
Updated to list the User Calculation Assistant (UCA)
Background: PAYE service roles: PAYE processing officer
Updated
Background: PAYE service roles: PAYE processing assistant
Updated
Forms index (internal use only)
Updated

published amendments

Index of work items (internal use only)
Updated with known action guides that replace SPD's

published amendments

Reconcile individual: HMRC delay: ESC A19: information from the employer
Updated
PAYE operation: double taxation claims submitted by non resident individuals: responsible offices
Updated
PAYE operation: pensioners: coding of state pension / benefits in the first year
Updated
Background: PAYE service roles: available roles
Updated
Business Calendar - (internal use only)
Updated
Reconcile individual: overpayments: no repayment indicator
Reformatted

published amendments

Employer returns: issue / cancel employer returns: other incentive award schemes (Action Guide)
Test to push through bookmark hyperlinks
Coding: codes: how they are used and calculated: P2 notes
Test to push through bookmark hyperlinks
Test to push through bookmark hyperlinks
Employer records: maintain employer record: cessation where the employer record is dormant
Updated with link to new action guide
Employer records: maintain employer record: cancellation of an employer record
Updated with link to new action guide
Employer records: set up employer record: election for separate schemes (Action Guide)
Updated with links to new action guides

published amendments

Reconcile individual: overpayments: repayments by BACS process
Refreshed
Bookmark hyperlink amended
Refreshed
Reconcile individual: overpayments: making a repayment
Updated
Reconcile individual: overpayments: cancelling a repayment
Updated
Reconcile individual: overpayments: repayments
Updated to include repayments made by BACS.
Reconcile individual: overpayments: contents
Updated
Employer returns: issue / cancel employer returns: other incentive award schemes (Action Guide)
Formatting change
Fixing anchor tags on GOV.UK
GOV.UK bookmark update
Fix GOV.UK links
Coding: codes: how they are used and calculated: P2 notes
link update
Fix bookmarks

published amendments

Forms index (internal use only)
Hyperlink to CIS340 corrected again.
Hyperlink to CIS340 corrected.
Additional CIS attachment link corrected.
Some hyperlinks to CIS attachments corrected.

published amendments

Reconcile individual: overpayments: contents
Menu item for PAYE91037 moved to correct place.

published amendments

Reconcile individual: underpayments: PAYE underpayments
Link to guidance updated - internal use only
Individual records: merge individual records: manual merge: post merge processing
Merge individual records: manual merge: post merge processing – Bullet to check indicators updated to check for ‘No ATS’ indicator on merge-from record and actions to take.
Reconcile individual: overpayments: repayments by BACS process
Overpayments: Repayment by BACS Process – Subject updated.
Reconcile individual: overpayments: repayments
Overpayments: repayments – Updated under sub heading ‘BACS’.
Employer returns: electronic employer returns: e-services filestore
Electronic employer returns: e-services filestore – Updated under subheading ‘What forms can be displayed’ to advise P9D for years up to 2016.
Employer records: maintain schemes: change scheme type - P to PSC (Action Guide)
Maintain schemes: change scheme type - P to PSC (Action Guide) – Update made at step 3.
Background: real time information (RTI): penalty and appeals service (PAS)
Real time information (RTI): penalty and appeals service (PAS) – Update made to redacted paragraph under subheading ‘Appeal status and GNS messages’.
Background: real time information (RTI): EBS inhibition signal (internal use only)
Real time information (RTI): EBS inhibition signal – Subject updated.
Background: real time information (RTI): generic notification service (GNS)
Real time information (RTI): generic notification service (GNS) – Subject updated.
Business Calendar - (internal use only)
Business Calendar updated. Note to publishing team – please remove August 2016 and insert September 2017and all other updates on the file.

published amendments

Reconcile individual: underpayments: PAYE underpayments
Redacted text removed from "See Action Guide tax40057"

published amendments

Employment maintenance: cease employment: employer responsibilities
Subject updated

published amendments

Employer returns: employer return post capture: collection of student loans (CSL)
Formatting amendments
Formatting amendments
Employer returns: employer return post capture: contents
Republished to push PAYE46025 through on GOV.UK

published amendments

Contacts (internal use only)
Updated

published amendments

Coding: coding: general principles: more than one coded source
Subject updated

published amendments

Coding: coding deductions and expenses: non-PAYE income
Coding deductions and expenses: non-PAYE income – Updated under subheadings 'Personal Savings Allowance' and 'Untaxed Interest'
Glossary of terms
Glossary of terms – updated to include Tax Deducted Scheme for Interest.
Business Calendar - (internal use only)
Calendar updates made
Update to calendar

published amendments

PAYE service income, allowances, benefits and deductions: IABD: investment income
IABD: investment income - Subject updated
PAYE service income, allowances, benefits and deductions: IABD: allowances
IABD: allowances - Updated under subheading 'Personal Savings Allowance'.
IABD: allowances - Updated under subheading 'Personal Savings Allowance'.
Coding: coding: general principles: estimated pay
Correcting heading link
Amended spacing
Updated guidance per authors amendments.
Reconcile individual: end of year reconciliation: tax calculation issues
subject updated
Reconcile individual: end of year reconciliation: interaction with self assessment
End of year reconciliation: interaction with self assessment - Updated under subheading 'SA years reconciled on NPS'.
PAYE operation: targeted review forms: how to process form R40
Targeted review forms: how to process form R40 - Updated under subheading 'UK interest and dividends'.

published amendments

Coding: coding: general principles: estimated pay
Corrected numbering order
Updated numbering of ordered list
Corrected publishing errors

published amendments

Forms index (internal use only)
FOT1 2016 updated

published amendments

PAYE operation: international employments: PAYE directions for individuals who are treaty non resident in the UK
International employments: PAYE directions for individuals who are treaty non resident in the UK – Updated under subheading ‘Treaty relief employer’.
Coding: coding: general principles: estimated pay
Coding: general principles: estimated pay – Updated under subheading ‘Employments and Pensions unable to use CY RTI information’
Coding: coding deductions and expenses: non-PAYE income
Coding deductions and expenses: non-PAYE income – Updated under subheadings ‘Personal Savings Allowance’ and ‘Untaxed interest’.

published amendments

Employment maintenance: create employment: P46 overview
Subject updated
Employment maintenance: create employment: introduction
Subject updated
Coding: codes: how they are used and calculated: allowances and reliefs - how to calculate
Codes: how they are used and calculated: allowances and reliefs – how to calculate
Reconcile individual: end of year reconciliation: interaction with self assessment
End of year reconciliation: interaction with self assessment – Subject updated.
Business Calendar - (internal use only)
Business Calendar updated
Reconcile individual: in-year reconciliation: state pension deferral lump sum payments
In-year reconciliation: state pension deferral lump sum payments – Subject updated.
Reconcile individual: in-year reconciliation: unemployment repayments
In-year reconciliation: unemployment repayments – Subject updated.
Reconcile individual: overpayments: repayment claim forms and requests
Overpayments: repayment claim forms and requests – Subject updated.
Reconcile individual: overpayments: repayments by BACS process
Overpayments: Repayment by BACS process – Updated under subheading ‘No contact made – BACS repayment not claimed’ and new subheading and paragraph added ‘Extension to 45 day period – delayed Payable Order process’.

published amendments

Employer returns: capture employer return - up to 2004: capture multiple returns - up to 2004 (Action Guide)
Link to SPD replaced with reference to action guide.
Link to SPD replaced with reference to action guide.
Employer records: employer record work lists: employer business address RLS
Link to SPD replaced with reference to action guide.
Employer records: maintain employer record: re-starting an employer record (Action Guide)
Link to SPD replaced with reference to action guide.
Employer records: maintain employer record: re-opening an employer record (Action Guide)
Link to SPD replaced with reference to action guide.
Employer records: maintain employer record: re-opening an employer record
Link to SPD replaced with reference to action guide.
Employer records: maintain employer record: notification of a deceased employer
Link to SPD replaced with reference to action guide.
Employer records: maintain employer record: limited liability partnerships (Action Guide)
Link to SPD replaced with reference to action guide.
Employer records: maintain employer record: dormant employer records
Link to SPD replaced with reference to action guide.
Employer records: maintain employer record: cessation of an employer record
Link to SPD replaced with reference to action guide.
Employer records: maintain employer record: cessation where the employer record is dormant
Link to SPD replaced with reference to action guide.
Employer records: set up employer record: election for separate schemes (Action Guide)
References to SPD's remain in the PAYE manual. Most have been replaced with links to action guides and SPD confirmed.
PAYE service income, allowances, benefits and deductions: IABD: contents
new page added
PAYE service income, allowances, benefits and deductions: IABD: investment income
Subject updated.
PAYE service income, allowances, benefits and deductions: IABD: allowances
Updated under subheadings ‘Personal Savings Allowance’.
PAYE service income, allowances, benefits and deductions: IABD: IABD landing
Subject updated

published amendments

Employment maintenance: employment agencies: agency schemes - forms
Subject updated
Employment maintenance: employment agencies: agency schemes - general
Subject updated
Employment maintenance: filing online: employers: filing online: employers
Subject updated
Employment maintenance: cease employment: employers using computerised stationery
Reformatted
Employment maintenance: cease employment: employer responsibilities
Subject updated
Subject updated
Employment maintenance: create employment: individual continues to be self employed
Subject updated
Employment maintenance: create employment: Employer responsibilities
Subject updated

published amendments

PAYE service income, allowances, benefits and deductions: IABD: untaxed interest
IABD: untaxed interest - Updated.
PAYE service income, allowances, benefits and deductions: IABD: investment income
IABD: investment income -– Updated under subheading 'Chargeable Event Gains'.
PAYE service income, allowances, benefits and deductions: IABD: allowances
IABD: allowances - Updated under subheading 'Personal Savings Allowance'.
PAYE service income, allowances, benefits and deductions: IABD: IABD landing
IABD: IABD landing - Updated under subject heading 'Pre-population of Investment Income: Bank and Building Society Interest'.
Individual records: maintain individual details: address
Maintain individual details: address - Subject updated under subheading 'Employer notification of employee address changes.
Reconcile individual: end of year reconciliation: tax calculation issues
End of year reconciliation: tax calculation issues - Updated under subject heading 'Chargeable Event Gain'.
PAYE operation: international employments: EP appendix 5: net of foreign tax credit relief
International employments: EP appendix 5: net of foreign tax credit relief - NIC and EO address updated.
PAYE operation: targeted review forms: how to process form R40
Targeted review forms: how to process form R40 - Updates under subheading 'Personal Savings Allowance'’.
PAYE operation: lump sum termination payments: how employers operate PAYE on termination payments
Lump sum termination payments: how employers operate PAYE on termination payments - NIC and EO address updated.
Employer returns: Enterprise Tax Management Platform (ETMP): employer repayments
Enterprise Tax Management Platform (ETMP): employer repayments – First note under subheading 'Payable order' updated.
Employer records: maintain employer record: employer segmentation - appeals and claims (Action Guide)
Maintain employer record: employer segmentation - appeals and claims (Action Guide) – Step 27 updated.
Coding: coding deductions and expenses: non-PAYE income
Coding: coding deductions and expenses: non-PAYE income – Paragraph added under subheading 'Untaxed interest'.
Coding: codes: how they are used and calculated: deductions - how to calculate
Codes: how they are used and calculated: deductions - how to calculate – Updated at 'Interest without tax taken off (Gross Interest)'
Coding: codes: how they are used and calculated: allowances and reliefs - how to calculate
Codes: how they are used and calculated: allowances and reliefs - how to calculate – Minor changes to Personal Savings text.
Coding: codes: how they are used and calculated: P2 notes
How they are used and calculated: P2 notes – Note added under Personal Saving Allowance.
Business Calendar - (internal use only)
Business Calendar updated

published amendments

Reconcile individual: overpayments: repayments by BACS process
Updates for PAYE Manual PAYE91037

2017

published amendments

Reconcile individual: overpayments: repayments by BACS process
Overpayments: repayments by BACS process - Update made under subheading ‘BACS Exceptions’.
Background: real time information (RTI): penalty and appeals service (PAS)
Real time information (RTI): penalty and appeals service (PAS) - Subject updated
Business Calendar - (internal use only)
Business Calendar updated

published amendments

Contacts (internal use only)
Contact details updated

published amendments

Accounting: end of year: SA underpayments
End of year: SA underpayments – Subject updated.
Reconcile individual: underpayments: voluntary direct payments
Underpayments: voluntary direct payments – Subject updated.
Coding: codes: how they are used and calculated: rules for working out codes
Codes: how they are used and calculated: rules for working out codes – update made under subheading ‘Long tax codes’.
Business Calendar - (internal use only)
Business Calendar updated

published amendments

Coding: codes: how they are used and calculated: multiple tax codes on the same day
Codes: how they are used and calculated: multiple tax codes on the same day – subject updated.
Codes: how they are used and calculated: multiple tax codes on the same day - subject updated.
Coding: codes: how they are used and calculated: issuing and amending a tax code
Codes: how they are used and calculated: issuing and amending a tax code - subject updated.

published amendments

PAYE service income, allowances, benefits and deductions: IABD: allowances
IABD: allowances – Updated under subheading ‘Personal Savings Allowance’.
IABD: allowances – Updated under subheading ‘Personal Savings Allowance’.
IABD: allowances – Updated under subheading ‘Personal Savings Allowance’.
Individual records: merge individual records: unmerge individual
Subject updated
Employment maintenance: filing online: employers: automatic setting up of records
Filing online: employers: automatic setting up of records - Updated under the subheading - ‘Scottish rate of income tax’.
Individual records: PAYE records: Scottish rate of income tax
PAYE records: Scottish rate of income tax – Subject updated.
Reconcile individual: overpayments: repayments by BACS process
Overpayments: repayments by BACS process - Updated
Employer returns: employer return post capture: collection of student loans (CSL)
Employer return post capture: collection of student loans (CSL)
PAYE operation: international employments: employees who work for foreign diplomatic missions in UK
International employments: employees who work for foreign diplomatic missions in UK - Updated
Employer returns: employer return - overpayments: overpayment notification (Action Guide)
Subject updated.
PAYE operation: international employments: UK employer's duties
International employments: UK employer's duties – Updated
PAYE operation: taxation of jobseeker’s allowance: temporary short time working compensation scheme
Taxation of jobseeker’s allowance: temporary short time working compensation scheme – Updated.
Coding: adjustments to collect tax: high income child benefit charge (HICBC)
Updated.
Coding: coding: general principles: coding objections
Coding: general principles: coding objections – Updated under subheading : Scottish rate of income tax.
Coding: coding: general principles: Scottish rate of income tax
Subject updated.
Coding: coding: general principles: higher rate individuals
Updated under subheading ' Items for which an adjustment is required in the code'.
Coding: coding deductions and expenses: non-PAYE income
Coding deductions and expenses: non-PAYE income – Updated
Coding: coding deductions and expenses: introduction
Coding deductions and expenses: introduction – Scottish income tax updated.
Coding: codes: how they are used and calculated: indicators
Codes: how they are used and calculated: indicators – updated.
Coding: codes: how they are used and calculated: issuing and amending a tax code
Updated.
Coding: coding allowances and reliefs: gift aid
Coding allowances and reliefs: gift aid - Subject updated.
Coding: codes: how they are used and calculated: codes for special cases
Updated.
Coding: codes: how they are used and calculated: introduction
Subject updated.
Coding: coding allowances and reliefs: introduction
Coding allowances and reliefs: introduction - updated with further Scottish income tax changes.
Coding: coding allowances and reliefs: venture capital trust
Subject updated.
Background: real time information (RTI): generic notification service (GNS)
Real time information (RTI): generic notification service (GNS) – Subject updated.
Coding: coding allowances and reliefs: social investment tax relief
Subject updated.
Coding: coding allowances and reliefs: seed enterprise investment scheme
Subject updated.
Coding: coding allowances and reliefs: enterprise investment scheme
Subject updated.
Business Calendar - (internal use only)
Business Calendar updated

published amendments

Employer returns: employer return post capture: collection of student loans (CSL)
Updated

published amendments

Reconcile individual: overpayments: repayments by BACS process
Republish
Republish for redaction
Employer returns: employer return post capture: collection of student loans (CSL)
Correcting link
Link to document for Student Loan Deductions updated

published amendments

P11D processing: tax on expenses and benefits through payroll: contents
Menu published following new page added PAYE58705
PAYE585705 added to sub-menu

published amendments

P11D processing: tax on expenses and benefits through payroll: car and fuel benefit.
updated
Updated

published amendments

PAYE operation: international employments: employees who work for foreign diplomatic missions in UK
Updated

published amendments

Employer returns: employer return post capture: checklist and declaration on P35 and P35MT - up to 2004 (Action Guide)
Subject updated
Employer records: maintain schemes: maintain TAS schemes
Subject updated
Employer records: employer mailings: employer mailings - responsibilities
Subject updated
Employer records: set up employer record: TAS scheme - taxed award scheme (Action Guide)
Subject updated
Glossary of terms
Glossary - Incentive Award Unit address updated

published amendments

Employer returns: apprenticeship levy: ETMP/business tax account/EBS RTI viewer services
Reformatted
Accounting: end of year: underpayment spreading
end of year: underpayment spreading - updated
Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - first year result
Reconciling CY-4 to CY-2: reconciling multiple years - first year result - updated
Reconcile individual: overpayments: repayments
Overpayments: repayments - updated
Reconcile individual: underpayments: PAYE underpayments
Underpayments: PAYE underpayments - Updated
PAYE operation: targeted review forms: how to process form R40
Targeted review forms: how to process form R40 - updated
P11D processing: tax on expenses and benefits through payroll: introduction
Tax on expenses and benefits through payroll: introduction - updated
P11D processing: P11D(b) penalty appeals: consideration by a higher officer
P11D(b) penalty appeals: consideration by a higher officer - updated
P11D processing: ECS / NPS inhibition signal: introduction
ECS / NPS inhibition signal: introduction - updated
P11D processing: QA/QC for captured forms P11D: completing the QA/QC questions
QA/QC for captured forms P11D: completing the QA/QC questions - updated
P11D processing: processing and retrieving forms P11D: capture MARORS
Processing and retrieving forms P11D: capture MARORS - updated
P11D processing: processing and retrieving forms P11D: capture van benefit
Processing and retrieving forms P11D: capture van benefit - updated
P11D processing: logging forms P11D: common mistakes on forms P11D
Logging forms P11D: common mistakes on forms P11D - updated
Employer returns: ECS additional processing action: P11D(b) receipt screen
ECS additional processing action: P11D(b) receipt screen - updated
Employer records: modified PAYE schemes: employees seconded abroad - EP Appendix 7B arrangements from April 2006 (Action Guide)
Modified PAYE schemes: employees seconded abroad - EP Appendix 7B arrangements from April 2006 (Action Guide) - updated
Employer records: modified PAYE schemes: employees seconded abroad
Modified PAYE schemes: employees seconded abroad - updated
Coding: coding: general principles: potential underpayments (PUPs) and In Year Adjustments (IYAs) in SA cases
Coding: general principles: potential underpayments (PUPs) and In Year Adjustments (IYAs) in SA cases – updated
Coding: coding: general principles: estimated pay
Coding: general principles: estimated pay – page rewritten
Coding: coding: general principles: coding objections
Coding: general principles: coding objections - updated
Coding: coding: general principles: introduction
Coding: general principles: introduction - updated
Coding: coding deductions and expenses: underpayments
Coding deductions and expenses: underpayments - updated
Coding: coding deductions and expenses: benefits in kind
Coding deductions and expenses: benefits in kind - updated
Coding: codes: how they are used and calculated: viewing tax code history
Codes: how they are used and calculated: viewing tax code history – updated
Coding: codes: how they are used and calculated: indicators
Codes: how they are used and calculated: indicators – minor update.
Coding: codes: how they are used and calculated: allowances and reliefs - how to calculate
Codes: how they are used and calculated: allowances and reliefs - how to calculate - Updated
Coding: codes: how they are used and calculated: multiple tax codes on the same day
Codes: how they are used and calculated: multiple tax codes on the same day - Updated
Coding: codes: how they are used and calculated: code reductions
Codes: how they are used and calculated: code reductions - Updated
Coding: codes: how they are used and calculated: potential underpayments
Codes: how they are used and calculated: potential underpayments - Updated
Coding: codes: how they are used and calculated: K codes
how they are used and calculated: K codes updated
Codes: how they are used and calculated: K codes - Updated
Coding: codes: how they are used and calculated: P2 notes
Codes: how they are used and calculated: P2 notes - Updated
Coding: codes: how they are used and calculated: P2 notice of coding
Codes: how they are used and calculated: P2 notice of coding – updated
Business Calendar - (internal use only)
Business Calendar updated
Coding: codes: how they are used and calculated: P2 automatic notes
Codes: how they are used and calculated: P2 automatic notes - new automatic notes added
Background: real time information (RTI): penalty and appeals service (PAS)
Real time information (RTI): penalty and appeals service (PAS) - Restricted text updated.
Index of work items (internal use only)
Real time information (RTI): penalty and appeals service (PAS) – Restricted text updated.

published amendments

Accounting: end of year: underpayment spreading
Updated
Updated
Coding: coding: general principles: potential underpayments (PUPs) and In Year Adjustments (IYAs) in SA cases
Reformatted only
Updated
Coding: coding deductions and expenses: benefits in kind
Updated
Coding: codes: how they are used and calculated: viewing tax code history
Updated
Coding: codes: how they are used and calculated: multiple tax codes on the same day
Updated
Coding: codes: how they are used and calculated: code reductions
Updated
Coding: codes: how they are used and calculated: potential underpayments
Updated
Coding: codes: how they are used and calculated: P2 notice of coding
Updated
Coding: codes: how they are used and calculated: P2 automatic notes
Updated

published amendments

Employer records: set up employer record: trade classes and nature of business
Updated link to TCI

published amendments

Reconcile individual: overpayments: making a repayment
Updated

published amendments

Contacts (internal use only)
Updated
Reconcile individual: overpayments: nominees
Updated

published amendments

PAYE service income, allowances, benefits and deductions: IABD: contents
New page PAYE130085 added
Coding: coding deductions and expenses: underpayments
Update made to change date 31 May to 2 July
PAYE operation: review of claims and deductions: Charitable Donation (Action Guide)
Review of claims and deductions: Charitable Donation (Action Guide) - notes added regarding gift aid
PAYE operation: review of claims and deductions: income from property (Action Guide)
Targeted review forms: how to process form R40 – updated under subheading ‘Trust, settlement and estate income – dividend income’
PAYE operation: targeted review forms: how to process form R40
Targeted review forms: how to process form R40 – updated under subheading ‘Trust, settlement and estate income – dividend income’
Accounting: end of year: underpayment spreading
Subject updated
PAYE operation: taxation of jobseeker’s allowance: what the department for work and pensions does
Taxation of jobseeker's allowance: what the department for work and pensions does - updated
PAYE operation: taxation of jobseeker’s allowance: temporary stop claimants and strikers
Subject updated
Employer returns: regulation 80 determinations: contents
Pages PAYE54275, PAYE54280, PAYE54285 and PAYE54290 archived
Pages PAYE54275, PAYE54280, PAYE54285 and PAYE54290 archived
PAYE operation: pensioners: small occupational pensions
Subject updated
PAYE operation: employment and support allowance: coding
Subject updated
Employer returns: regulation 80 determinations: regulation 80 tax unpaid - direction under regulation 81(4) condition A or B
Updated
PAYE operation: payments for PAYE purposes: occupational retirement benefit schemes
Subject updated
PAYE operation: payments for PAYE purposes: non-cash remuneration
Subject updated
PAYE operation: aspects of PAYE operation - employer: tax tables
Subject updated
Employment maintenance: jobseeker’s allowance: what happens when a JSA claim is made
Removed wording of Scottish Income Tax
Employment maintenance: maintain employment: create NT period of employment
Subject updated
Employment maintenance: filing online: employers: automatic setting up of records
Subject updated
Employer returns: regulation 80 determinations: direction under regulation 81(4) condition A or B and regulation 72(5) condition B
Page archived
Business Calendar - (internal use only)
Updated
PAYE operation: lump sum termination payments: how employers operate PAYE on termination payments
Updated
PAYE operation: pensioners: K codes and state pensions
Updated
PAYE operation: payments for PAYE purposes: tips, gratuities, service charges and troncs
Updated
PAYE operation: payments for PAYE purposes: statutory payments
Updated

published amendments

Coding: coding: general principles: estimated pay
Subject updated

published amendments

Reconcile individual: underpayments: PAYE underpayments
Updated

published amendments

Forms index (internal use only)
Updated
Updated
Individual records: merge individual records: unmerge individual
Updated

published amendments

Forms index (internal use only)
Updated
Updated
Updated
Updated

published amendments

Forms index (internal use only)
Updated

published amendments

Forms index (internal use only)
Updated
Updated
Updated
Updated
Updated
Updated

published amendments

Prime Format fields
Page archived
PAYE service income, allowances, benefits and deductions: IABD: investment income
Updated
Individual records: maintain individual details: address
Subject updated
Individual records: PAYE records: Scottish rate of income tax
Subject updated
Reconcile individual: overpayments: nominees
Minor updates
Reconcile individual: underpayments: voluntary direct payments
Minor updates
PAYE operation: review of claims and deductions: taxed savings (Action Guide)
Minor updates
PAYE operation: review of claims and deductions: RAR (Action Guide)
Minor updates
PAYE operation: review of claims and deductions: PSUBS (Action Guide)
Minor updates
PAYE operation: review of claims and deductions: loan (Action Guide)
Minor updates
PAYE operation: pensioners: notification of state pension
Table updated
Coding: coding deductions and expenses: non-PAYE income
Minor updates
Business Calendar - (internal use only)
Business Calendar updated