Updates: PAYE Manual

2024

14 March 2024 published amendments

Reconcile individual: end of year reconciliation: interaction with self assessment

Updated under subheading 'SA years reconciled on NPS'

4 March 2024 published amendments

Business Calendar - (internal use only)

February 2025 business calendar added

29 February 2024 published amendments

Business Calendar - (internal use only)

February 2025 calendar added and January 2024 removed

22 February 2024 published amendments

12 February 2024 published amendments

Employer records: maintain employer record: insolvency of employer

Added paragraph for where an employer enters a formal insolvency procedure and a payment to an employee covers both pre and post appointment periods

7 February 2024 published amendments

PAYE Manual

Republish manual

17 January 2024 published amendments

5 January 2024 published amendments

PAYE Operation: payments for PAYE purposes: how to gross-up

Figures amended under subheading 'How to Gross-up' and in 'Example 1' under subheading 'Direct Provision of Travel and Subsistence'. And the Notes amended at the bottom of the page

2023

12 December 2023 published amendments

PAYE operation: double taxation claims submitted by non resident individuals: certification by an overseas tax authority

Bahrain and Hong Kong added to the list

Reconcile individual: end of year reconciliation: interaction with self assessment

Final paragraph and new paragraph added after it under subheading 'Incorrect SA Start Year set on NPS'

Individual records: PAYE records: requests for information

New third and fourth bullet points added and the fifth bullet point amended

11 December 2023 published amendments

PAYE Manual

Re-publish pages

6 December 2023 published amendments

Employer records: maintain schemes: change scheme type - DOME to P (Action Guide)

Page archived - guidance moved to the Ocelot platform

Employer records: maintain schemes: contents

Page PAYE27027 archived

Employment maintenance: create employment: personal and domestic employees

Page archived

Employment maintenance: create employment: contents

Page PAYE61060 archived

PAYE operation: simplified deduction schemes: introduction

Page archived

PAYE operation: simplified deduction schemes: after the year end

Page archived

PAYE operation: simplified deduction schemes: code change

Page archived

PAYE operation: simplified deduction schemes: employee leaves

Page archived

PAYE operation: simplified deduction schemes: increase in pay above PAYE threshold

Page archived

PAYE operation: simplified deduction schemes: increase in pay above PAYE threshold (Action Guide)

Page archived

PAYE operation: simplified deduction schemes: K code appropriate

Page archived

PAYE operation: simplified deduction schemes: new employee

Page archived

PAYE operation: simplified deduction schemes: new employee (Action Guide)

Page archived

PAYE operation: simplified deduction schemes: repayment during year on cumulative basis

Page archived

PAYE operation: simplified deduction schemes: contents

Section archived

PAYE Manual

Page re-published because the bottom half of the section and page entries are missing on the GOV.UK version of the main contents page

Forms index (internal use only)

P242 2023 published

Background: access to records: contents

Page PAYE1095 archived

Individual records: PAYE records: contents

New page added - PAYE100040

Coding: coding allowances and reliefs: introduction

Updated to include Welsh rates of income tax

Individual records: PAYE records: marriage allowance

Amended throughout

Coding: coding allowances and reliefs: allowances

Fifth paragraph amended

Coding: coding allowances and reliefs: gift aid

Second paragraph amended

Coding: coding allowances and reliefs: community investment tax relief (CITR)

Updated to include Welsh rates of income tax

Coding: coding allowances and reliefs: death and superannuation benefit

Guidance amended throughout

Coding: coding allowances and reliefs: double taxation relief

Scottish rates updated

Coding: coding allowances and reliefs: enterprise investment scheme

Guidance amended under subheading 'How to calculate coding allowance for Enterprise Investment Relief'

Coding: coding allowances and reliefs: seed enterprise investment scheme

Scottish rates updated

Coding: coding allowances and reliefs: social investment tax relief

Scottish rates updated

Coding: coding allowances and reliefs: registered pension schemes

First Note updated

Coding: coding allowances and reliefs: venture capital trust

Scottish rates updated

Individual records: maintain individual details: date of birth

Link in second bullet pointed updated

Individual records: maintain individual details: indicators

The guidance under subheading 'Individual Summary screen' amended

Individual records: merge individual records: introduction

Updated to include Welsh rates of income tax

Individual records: merge individual records: automated merge

Updated to include Simple Assessment

Individual records: merge individual records: post automated merge

Updated to include Simple Assessment

Individual records: merge individual records: manual merge

Guidance amended

Individual records: merge individual records: manual merge: post merge processing

Updated to include Simple Assessment and action guide links updated

Individual records: merge individual records: manual merge: post-merge accounting / reconciliation review

Updated to include Simple Assessment and action guide links updated

Individual records: contact history: introduction

Guidance amended under subheading 'How to access Contact History'

Individual records: contact history: telephone and correspondence - core principles

New Note added after 2nd bullet list

Individual records: contact history: COP essential and historical notes summary

Guidance amended

Coding: codes: how they are used and calculated: introduction

Updated to include Welsh rates of income tax

Coding: codes: how they are used and calculated: P2 automatic notes

Updated

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

Scottish rates updated

Coding: codes: how they are used and calculated: special codes for secondary sources

Guidance added under two new subheadings - 'Allocation of allowances' and 'Ceased secondary sources'

Coding: codes: how they are used and calculated: ways an employer can apply a tax code

Updated to include Welsh rates of income tax

Coding: codes: how they are used and calculated: multiple tax codes on the same day

Updated

Coding: coding deductions and expenses: introduction

Updated to include Welsh rates of income tax

Coding: coding deductions and expenses: benefits in kind

Updated

Coding: coding deductions and expenses: jobseeker’s allowance

Updated to include Welsh rates of income tax

Coding: coding deductions and expenses: underpayments

Fourth paragraph amended under subheading 'Coding in'

Coding: coding: general principles: contents

New page added - PAYE13112

PAYE service income, allowances, benefits and deductions: IABD: contents

New pages PAYE130062 and PAYE130063 added

Coding: coding: general principles: introduction

Updated to include Welsh rates of income tax

Coding: coding: general principles: form suffixes

Guidance updated

PAYE service income, allowances, benefits and deductions: IABD: foreign income

Guidance amended

PAYE service income, allowances, benefits and deductions: IABD: untaxed interest - BBSI - sole and joint accounts

Reformatted

PAYE service income, allowances, benefits and deductions: IABD: amendments and updates to state pension

Guidance amended

PAYE Service income, allowances, benefits and deductions: IABD: MTDB landing

Subject updated

Coding: coding: general principles: estimated pay

Guidance amended under subheadings 'For a mid year start with a start date' and 'For a continuous pension - this is a pension which commenced in CY'

Coding: coding: general principles: intermediate and higher rate individuals

Updated to include Welsh rates of income tax

Coding: coding: general principles: potential underpayments (PUPs) and In Year Adjustments (IYAs) in SA cases

Reformatted only

Coding: coding: general principles: potential cases for SA

Guidance updated

Coding: coding: general principles: S810 and S811 ITA 2007 (formerly S128 FA 1995) cases

Updated to include Welsh rates of income tax

Coding: adjustments to collect tax: high income child benefit charge (HICBC)

Updated to include Welsh rates of income tax

Employer records: set up employer record: contents

Page PAYE20031 archived

Employer records: set up employer record: introduction

Guidance amended under subheadings 'The employer record' and 'Responsibilities'. And subheading 'PAYE Employer Office' and its accompanying guidance removed

Employer records: set up employer record: checks prior to setting up

Guidance amended throughout

Employer records: set up employer record: election for separate schemes

Updated under subheading 'Formal election'

Employer records: set up employer record: pseudo employer records

Reference to BROCS removed

Employer records: set up employer record: DPNI scheme - direct payment (tax and NIC)

Guidance updated

Employer records: set up employer record: NI scheme - National Insurance only (Action Guide)

Reference to BROCS removed

Employer records: set up employer record: TAS scheme - taxed award scheme

Updated with the address

Employer records: set up employer record: TAS scheme - taxed award scheme (Action Guide)

Notes 1 and 2 updated

Employer records: maintain employer record: contents

Page PAYE21025 archived

Employer records: maintain employer record: introduction

Subject updated

Employer records: maintain employer record: construction industry scheme (CIS) - up to 2007

Reference to BROCS removed

Employer records: maintain employer record: insolvency of employer

Guidance amended throughout

Employer records: maintain employer record: maintain employer address

Reference to BROCS removed

Employer records: maintain employer record: maintain payroll and correspondence details

Reference to BROCS removed

Employer records: maintain employer record: memo from banking operations - new or cancelled sub account

Reference to BROCS removed

Employer records: maintain employer record: RLS correspondence

Reference to BROCS removed. And update made under the subheading 'Amending an address or RLS indicator'

Employer records: maintain employer record: SAP / SPP / OSPP / ASPP / ShPP

Updated to include postgraduate student loans

Employer records: maintain employer record: view employer record

First bullet point updated

Employer records: employer types: care workers / direct payments

Updated to include Statutory Parental Bereavement Pay

Employer records: employer mailings: annual code issue

Guidance amended

Employer records: employer mailings: employer bulletin

Second paragraph amended and final two paragraphs deleted

Employer records: maintain schemes: maintain DOME schemes

BROCS now BROCS InfoArchive

Employer records: maintain schemes: maintain DPGEN, DPNI and DCNI schemes

Reference to BROCS removed

Employer records: maintain schemes: maintain scheme start date

New first Note added and the now second Note updated

Employer records: maintain schemes: maintain TAS schemes

Subject updated

Employer records: modified PAYE schemes: contents

Pages PAYE28012 and PAYE28017 archived

Employer records: modified PAYE schemes: introduction

Guidance amended to remove 'Market research interviewers'

Employer records: modified PAYE schemes: employees seconded abroad

Updated to include COVID-19 note

Employer records: employer record work lists: contents

Page PAYE31046 archived

Employer returns: employer return - quality checks: contents

Pages PAYE40025 to PAYE40031 archived

Employer returns: employer return - quality checks: date stamping employer returns

Reference to BROCS removed

Employer returns: capture employer return - 2005 onwards: introduction

Updated to include postgraduate student loans

Employer returns: capture employer return - 2005 onwards: capturing annual returns - 2005 onwards

Reference to BROCS removed

Employer returns: capture P35 employer return on ETMP - 2013 onwards: introduction

BROCS now BROCS InfoArchive

Employer returns: ECS additional processing action: contents

Pages PAYE43530, PAYE43540, PAYE43545 and PAYE43550 archived

Employer returns: ECS additional processing action: P11D(b) screen - pro-forma

Reference to BROCS removed

Employer returns: electronic employer returns: contents

Page PAYE44035 archived

Employer returns: electronic employer returns: introduction

Reference to BROCS removed

Employer returns: electronic employer returns: incentive payments

Reference to BROCS removed

Employer returns: employer return exceptions: online filing errors - employer annual return submitted under an incorrect employer reference

Reference to BROCS removed

Employer returns: employer return exceptions: filed online capture exception work list

Reference to BROCS removed

Employer returns: employer return exceptions: filed online return exceptions work list

Reference to BROCS removed

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

Amended under subheading 'Student Loan (SLD) and Postgraduate Loan (PGL) deductions'

Employer returns: employer return post capture: form P38(S)

Form withdrawn from 6 April 2013

Employer returns: employer return - overpayments: contents

Page PAYE47091 archived

Employer returns: employer return - overpayments: introduction

Guidance amended throughout

Employer returns: employer return - overpayments: form P35D

Updated to include Statutory Parental Bereavement Pay and Postgraduate student loans.

Employer returns: RTI employer overpayments: introduction

Subject updated

Employer returns: RTI employer overpayments: unallocated payments work list

Subject updated

Employer returns: BROCS: contents

Page title amended

Employer returns: BROCS: introduction

Guidance entirely re-written

Employer returns: Enterprise Tax Management Platform (ETMP): checking CIS deductions suffered 2012-13 onwards for RTI employers (Action Guide)

Address change under subheading 'CISR Final EPS compare'

Employer returns: issue / cancel employer returns: contents

Pages PAYE49015 and PAYE49016 archived

Employer returns: issue / cancel employer returns: end of year forms returned DLO and RLS

Reference to BROCS removed

Background: Real Time Information (RTI): contents

Page PAYE5045 archived

Background: real time information (RTI): new employers joining RTI from November 2012

Final paragraph removed

Background: real time information (RTI): submission types

Guidance amended under subheading 'Earlier Year Update (EYU / EYU(I))'

Background: real time information (RTI): penalties

Guidance amended

Background: real time information (RTI): penalty and appeals service (PAS)

Amended throughout

Employer returns: employer EOY penalties: introduction

TAA now TALA

Employer returns: employer EOY penalties: issuing an employer penalty screen

Guidance amended

Employer returns: employer EOY penalties: exceptions to EOY penalties

Employer EOY penalties: exceptions to EOY penalties – Subject updated.

Employer returns: employer EOY penalties: duty geared penalties

Third paragraph amended

Employer returns: employer return forms: form CIS36

Reference to BROCS removed

Employer returns: employer return forms: form P35

Reference to BROCS removed

Employer returns: employer return forms: form P35(EP)

Reference to BROCS removed

Employer returns: employer return forms: form P35(PS)

Reference to BROCS removed

Employer returns: employer return forms: form SC35

Updated following BROCS decommission

Employer returns: employer return work lists: filed online capture exception

Reference to BROCS removed

Employer returns: employer return work lists: filed online return deletions (Action Guide)

Telephone number for EBS helpdesk removed now only contact by email

Employer returns: employer return work lists: filed online return exceptions

Reference to BROCS removed or updated to BROCS InfoArchive

Employer returns: regulation 80 determinations: contents

Page PAYE54110 archived

Employer returns: regulation 80 determinations: introduction

Guidance amended

Employer returns: regulation 80 determinations: regulation 80, income tax (pay as you earn) regulations 2003: SI2003 no 2682

First paragraph amended

Employer returns: regulation 80 determinations: time limits and appeals: regulation 80(5): parts IV and V TMA 1970

Guidance updated

Employer returns: regulation 80 determinations: PAYE failure spans several years: what you might do instead

Guidance updated

Employer returns: regulation 80 determinations: onus of proof

Guidance updated

Employer returns: regulation 80 determinations: including tax in personal assessment

First paragraph removed

Employer returns: regulation 80 determinations: interest: Interest on tax overdue

Guidance amended

Employer returns: RTI submissions: contents

Page PAYE55025 archived

Employer returns: NICs employment allowance: introduction

Second paragraph amended

Employer returns: NICs employment allowance: claiming the employment allowance

Guidance updated

Employer returns: NICs employment allowance: employers with multiple PAYE schemes

Second paragraph amended

Employer returns: NICs employment allowance: employment allowance claim ends

Guidance updated

Employer returns: NICs employment allowance: effect on PAYE payments

Guidance amended

Employer returns: NICs employment allowance: claiming the employment allowance after the start of the tax year

Second paragraph amended

P11D processing: processing and retrieving forms P11D: contents

Pages archived

P11D processing: tax on expenses and benefits through payroll: contents

Menu published following new page added PAYE58705

P11D processing: tax on expenses and benefits through payroll: introduction

Tax on expenses and benefits through payroll: introduction - updated

Employment maintenance: create employment: P45 part 3 employer responsibilities

Updated to include postgraduate student loans

Employment maintenance: create employment: form P60

Updated to include postgraduate student loans

Employment maintenance: filing online: employers: automatic entry of leaving details

Updated to include Welsh rates of income tax

Employment maintenance: filing online: employers: automatic setting up of records

Updated to include Welsh rates of income tax

Employment maintenance: filing online: employers: automatic record update for new pensioners

Guidance amended under subheading 'Automatic issue of tax code calculation - RTI and non RTI employer'

Employment maintenance: maintain employment: introduction

Guidance amended

Employment maintenance: maintain employment: create NT period of employment

Updated to include Welsh rates of income tax

Employment maintenance: jobseeker’s allowance: what happens when a JSA claim is made

Updated to include Welsh rates of income tax

PAYE operation: aspects of PAYE operation - employer: payment of arrears of pay for closed tax years

Action guide links updated

PAYE operation: aspects of PAYE operation - employer: tax tables

Updated to include Welsh rates of income tax

PAYE operation: specific employments: contents

Page PAYE70280 archived

PAYE operation: aspects of PAYE operation - employee: tax tables

Updated to include Welsh rates of income tax

PAYE operation: payments for PAYE purposes: contents

New page PAYE72028 added

PAYE operation: payments for PAYE purposes: free of tax payments

Updated to include Welsh rates of income tax

PAYE operation: payments for PAYE purposes: holiday pay

Updated to include Welsh rates of income tax

PAYE operation: payments for PAYE purposes: non-cash remuneration

Updated to include Welsh rates of income tax

PAYE operation: lump sum termination payments: how employers operate PAYE on termination payments

First paragraph under subheading 'Termination payment is made wholly or partly in kind. For example, a house or car is transferred' amended

PAYE operation: lump sum termination payments: termination payment notification received

Second bullet point amended

PAYE operation: pensioners: changes to rate of benefit after record uprated

Guidance amended

PAYE operation: pensioners: K codes and state pensions

Updated to include Welsh rates of income tax

PAYE operation: pensioners: P173

Guidance amended

PAYE operation: pensioners: pension paid to dependant of former employee

Updated throughout

PAYE operation: pensioners: rejection of form P46(DWP)(Slip)

Guidance amended

PAYE operation: pensioners: small occupational pensions

Updated to include Welsh rates of income tax

PAYE operation: employment and support allowance: rates of ESA: new claimants and IB to ESA reassessment

Guidance amended under subheading 'New claimants'

PAYE operation: employment and support allowance: coding

Updated to include Welsh rates of income tax

PAYE operation: employment and support allowance: important points to note

Updated to include Welsh rates of income tax

PAYE operation: taxation of jobseeker’s allowance: temporary short time working compensation scheme

Updated to include Welsh rates of income tax

PAYE operation: taxation of jobseeker’s allowance: temporary stop claimants and strikers

Updated to include Welsh rates of income tax

PAYE operation: taxation of jobseeker’s allowance: two schemes in operation for JSA

Updated to include Welsh rates of income tax

PAYE operation: taxation of jobseeker’s allowance: what the department for work and pensions does

Updated to include Welsh rates of income tax

PAYE operation: targeted review forms: business by telephone

Guidance amended

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

Second row in the table amended

PAYE operation: double taxation claims submitted by non resident individuals: country specific aspects

Removed reference to the International Manual at INTM345600 from the Sweden section as the page has been archived and refers you to the Double Taxation manual.

PAYE operation: double taxation claims submitted by non resident individuals: guidance on more complex or difficult cases

Updated

PAYE operation: international employments: contents

New pages added - PAYE81949 and PAYE82008

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’.

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

Guidance amended under subheading 'Embassy Unit'

PAYE operation: international employments: offshore employment intermediaries

Guidance updated

PAYE operation: international employments: modified arrangements for internationally mobile employees

Guidance updated

PAYE operation: international employments: PAYE special arrangement for short term business visitors prior to 6 April 2020

Updated

PAYE operation: international employments: PAYE special arrangement for short term business visitors (STBV) appendix 8

Deadline date updated

PAYE operation: international employments: EP appendix 7b: modified class 1 national insurance contributions (NICs) for employees assigned from the United Kingdom (UK) to work overseas

Updated

Reconcile individual: underpayments: voluntary direct payments

Guidance updated

Reconcile individual: overpayments: repayments

Overpayments: repayments - updated

Reconcile individual: overpayments: repayment claim forms and requests

Overpayments: repayment claim forms and requests – Subject updated.

Reconcile individual: posting EOY information to individual records: P14 / RTI end of year records

Guidance amended under subheading 'RTI created end of year records'

Reconcile individual: posting EOY information to individual records: revision of employer’s returns

Guidance amended

Reconcile individual: posting EOY information to individual records: under-deductions

Updated to include Welsh rates of income tax

Reconcile individual: end of year reconciliation: reconciliation summary screen

Updated to include Simple Assessment

Reconcile individual: end of year reconciliation: multiple years reconciliation summary screen

Updated to include Simple Assessment

Reconcile individual: end of year reconciliation: tax calculation screen

Guidance updated under subheading 'Issue Copy of Tax Calculation action link'

Reconcile individual: end of year reconciliation: tax calculation - reasons for underpayment screen

Updated to include Simple Assessment

Reconcile individual: end of year reconciliation: tax calculation results - cancelling a tax calculation

Updated to include Simple Assessment

Reconcile individual: end of year reconciliation: arrears of pay or pension

Updated

Reconcile individual: in-year reconciliation: special circumstances

Updated to include Welsh rates of income tax

Reconcile individual: in-year reconciliation: cessation repayment calculation

Updated to include Welsh rates of income tax

Reconcile individual: in-year reconciliation: Lump sum death benefits

Updated

Reconcile individual: in-year reconciliation: unemployment repayments

In-year reconciliation: unemployment repayments – Subject updated.

Reconcile individual: in-year reconciliation: unemployment repayments calculation: overpaid

Guidance updated

Reconcile individual: in-year reconciliation: state pension deferral lump sum payments

Updated to include Welsh rates of income tax

Reconcile individual: un-reconciled cases: cases that will be output for clerical clearance

Guidance amended

Reconcile individual: reconciling CY-4 to CY-2: introduction

Updated to include Simple Assessment

Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years -identifying years covered

Updated to include Simple Assessment

Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - reviewing tax calculations

Updated to include Simple Assessment

Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - approving tax calculations for issue

Updated to include Simple Assessment

Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - amending tax calculations

Updated to include Simple Assessment

Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - cancelling tax calculations

Updated to include Simple Assessment

Reconcile individual: reconciling CY-6 to CY-2: reconciling multiple years - re reconciling years

Guidance amended

Reconcile individual: reconciling CY-6 to CY-2: reconciling multiple years - reconciling years including CY-6 to CY-5

Updated to include Simple Assessment

Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - final results

Updated to include Simple Assessment

Reconcile individual: simple assessment: contents

New pages added from PAYE96305 to PAYE96360

Reconcile individual: simple assessment: introduction and overview

Guidance amended throughout

Reconcile individual: simple assessment: voluntary payments

Guidance amended

Reconcile individual: simple assessment: including carried forward underpayments in a simple assessment year

Guidance amended

Reconcile individual: simple assessment: merging a record with Simple Assessment years

Guidance and page title amended

Reconcile individual: simple assessment: financial events summary

Guidance amended

Accounting: end of year: introduction

New third bullet point added to the third paragraph

8 November 2023 published amendments

29 September 2023 published amendments

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Page archived - guidance now moved to the Ocelot platform

Page archived - guidance now moved to the Ocelot platform

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Pages PAYE54055, PAYE54075, PAYE54120, PAYE54185, PAYE54195, PAYE54240 and PAYE54260 archived

27 September 2023 published amendments

PAYE Manual

Section PAYE73000 archived

6 September 2023 published amendments

Amended last paragraph 'If a decision still cannot be made after a referral to Band O or HO support.

30 August 2023 published amendments

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Pages PAYE54020 and PAYE54040 archived

24 August 2023 published amendments

First paragraph removed

21 August 2023 published amendments

First paragraph amended

18 August 2023 published amendments

Removed reference to the International Manual at INTM345600 from the Sweden section as the page has been archived and refers you to the Double Taxation manual.

8 August 2023 published amendments

Fifth paragraph amended

Second paragraph amended

Fourth paragraph amended under subheading 'Coding in'

First paragraph under subheading 'Termination payment is made wholly or partly in kind. For example, a house or car is transferred' amended

Second bullet point amended

2 August 2023 published amendments

Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform

Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform

Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform

Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform

Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform

Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform

Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform

Pages PAYE40025 to PAYE40031 archived

6 July 2023 published amendments

P242 2023 published

29 June 2023 published amendments

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21 June 2023 published amendments

Banner message added to advise users that, following a court decision in 2021 HMRC are in the process of reviewing this page. Any comments or feedback, can be sent to the manuals team inbox hmrcmanualsteam@hmrc.gov.uk

6 June 2023 published amendments

Guidance added under two new subheadings - 'Allocation of allowances' and 'Ceased secondary sources'

30 May 2023 published amendments

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2 May 2023 published amendments

Guidance amended under subheadings 'The employer record' and 'Responsibilities'. And subheading 'PAYE Employer Office' and its accompanying guidance removed

Guidance amended throughout

Third paragraph amended

24 April 2023 published amendments

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Page title amended

Guidance entirely re-written

6 April 2023 published amendments

Scottish rates updated

Scottish rates updated

Scottish rates updated

Scottish rates updated

Scottish rates updated

7 March 2023 published amendments

Guidance amended throughout

Amended throughout

23 February 2023 published amendments

Updated

7 February 2023 published amendments

Paragraph under subheading 'Responsibilities' updated

3 February 2023 published amendments

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Page PAYE40010 archived

12 January 2023 published amendments

Final paragraph removed

Guidance amended throughout

The guidance under subheading 'Portugal' has been entirely amended

2022

20 December 2022 published amendments

Page archived - guidance now moved to the Ocelot platform

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Page archived

Pages PAYE46055, PAYE46060, PAYE46065, PAYE46070 and PAYE46080 archived

Page archived - this functionality is no longer live

Page PAYE55025 archived

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Pages PAYE57010, PAYE57035, PAYE57040 and PAYE57045 archived

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Pages PAYE57260, PAYE57265, PAYE57270 and PAYE57275 archived

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Page archived

Page archived

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Pages PAYE57510, PAYE57515, PAYE57570, PAYE57575, PAYE57580, PAYE57585, PAYE57590, PAYE57600, PAYE57605 and PAYE57640 archived

Page archived

Page archived

Page archived

Page archived

Page archived

15 December 2022 published amendments

Page archived - the guidance can now be found on the Ocelot platform 

Page archived - the guidance can now be found on the Ocelot platform 

Page archived - the guidance can now be found on the Ocelot platform 

Page archived - the guidance can now be found on the Ocelot platform 

Pages PAYE21021, PAYE21216, PAYE21240 and PAYE21241 archived

Page archived - the guidance can now be found on the Ocelot platform 

Page PAYE42025 archived

Page archived - the guidance can now be found on the Ocelot platform 

Page PAYE46016 archived

Page archived - the guidance can now be found on the Ocelot platform 

Page PAYE48131 archived

Page archived - the guidance can now be found on the Ocelot platform 

Page archived - the guidance can now be found on the Ocelot platform 

Pages PAYE49015 and PAYE49016 archived

Page archived - the guidance can now be found on the Ocelot platform 

Page PAYE70280 archived

12 December 2022 published amendments

Content updated to add EMP40049 link

1 December 2022 published amendments

Updated

4 November 2022 published amendments

Guidance updated

Guidance updated

Guidance updated

Guidance updated

Guidance updated

Guidance updated

Page archived 

Page archived 

Page archived 

Pages PAYE54030, PAYE54080 and PAYE54300 archived

18 October 2022 published amendments

Action guide links updated

10 October 2022 published amendments

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Pages PAYE42011 to PAYE42016, and pages PAYE42021 and PAYE42031 archived

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Pages PAYE46011, PAYE46021, PAYE46071, PAYE46081 and PAYE46096 archived

Page archived - guidance moved to the Ocelot platform

Page PAYE47091 archived

Telephone number for EBS helpdesk removed now only contact by email

7 October 2022 published amendments

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Pages PAYE21161 and PAYE21171 archived

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Pages PAYE28012 and PAYE28017 archived

Guidance amended to remove the Years up to 2004 Action Guide entries

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Page archived - guidance moved to the Ocelot platform

Forms PAYE40017 to PAYE40023 archived

4 October 2022 published amendments

Guidance amended under subheading 'How to calculate coding allowance for Enterprise Investment Relief'

Guidance amended under subheading 'Claims for a combination of EIS, SEIS and SITR'

Two links fixed and guidance amended under subheading 'Foreign dividend income'

Guidance amended throughout

Guidance amended

Updated

6 September 2022 published amendments

Guidance amended

First paragraph amended

Guidance amended

Guidance amended

Guidance amended under subheading 'Cyprus'

Guidance for the United Arab Emirates added

Minor amendment

2 August 2022 published amendments

Guidance amended under subheadings 'Deceased' and 'Dividend Allowance from 6 April 2016'. And the guidance under subheading 'Trust, settlement and estate income - taxed at 22%' deleted

Page archived - guidance now on the Ocelot hub

Page archived - guidance now on the Ocelot hub

Page archived - guidance now on the Ocelot hub

Page archived - guidance now on the Ocelot hub

Page archived - guidance now on the Ocelot hub

Pages PAYE20136 / PAYE20141 / PAYE20161 / PAYE20166 / PAYE20171 archived

Page archived - guidance now on the Ocelot hub

Page archived - guidance now on the Ocelot hub

Pages PAYE21176 and PAYE21206 archived

Page archived - guidance now on the Ocelot hub

Page archived - guidance now on the Ocelot hub

Page archived - guidance now on the Ocelot hub

Page archived - guidance now on the Ocelot hub

Page archived - guidance now on the Ocelot hub

Page archived - guidance now on the Ocelot hub

Pages PAYE27032 / PAYE27033 / PAYE27034 / PAYE27035 / PAYE27036 / PAYE27037 archived

26 July 2022 published amendments

Guidance amended under subheading 'What is a valid assignment?'

6 July 2022 published amendments

SA cases and non-PAYE income already in code section updated to refer to TR6 box 3 on the self assessment tax return

1 July 2022 published amendments

Second paragraph amended and final two paragraphs deleted

New third bullet point added to the third paragraph

The guidance under subheading 'Individual Summary screen' amended

Page archived - guidance now transferred to Ocelot

Page archived - guidance now transferred to Ocelot

Pages PAYE20021 and PAYE20131 archived

Page archived - guidance now transferred to Ocelot

Page archived - guidance now transferred to Ocelot

Page PAYE44036 archived

Page PAYE21181 archived

Page archived - guidance now transferred to Ocelot

Page PAYE57520 archived

Page PAYE42026 archived

23 June 2022 published amendments

Updated

Updated

9 June 2022 published amendments

Updated

7 June 2022 published amendments

Final paragraph under subheading 'Washing company cars' amended

First bullet point amended

New entry 'Breathing Space previous periods' added to the table under subheading 'Individual Summary screen'

26 May 2022 published amendments

updated

25 May 2022 published amendments

P242 2022 uploaded

3 May 2022 published amendments

Second paragraph amended

Second paragraph amended

Second paragraph amended

6 April 2022 published amendments

Updated

Updated under subheading 'Formal election'

Page archived - guidance no longer applicable

Page PAYE20026 archived

16 March 2022 published amendments

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

8 March 2022 published amendments

Guidance amended

New pages PAYE70223 and PAYE70285 added

8 February 2022 published amendments

Amended throughout

11 January 2022 published amendments

Guidance updated

2021

7 December 2021 published amendments

Guidance amended under subheading 'Coding descriptor to use'

Guidance amended

Guidance amended under subheading 'How to access Contact History'

Guidance amended

Guidance amended under subheadings 'Blind Person’s Allowance' and 'Venture Capital Trust'

5 October 2021 published amendments

Guidance updated under subheadings 'Bankruptcy' and 'Other workers'

The guidance in the 'Manual Code' entry in the first table has been updated

7 September 2021 published amendments

New Note added after 2nd bullet list

2 August 2021 published amendments

Guidance updated

Guidance updated under subheading 'BACS Repayment overview'

Guidance updated under subheading 'Issue Copy of Tax Calculation action link'

Guidance amended under subheading 'Embassy Unit'

2 July 2021 published amendments

Guidance updated

Guidance amended under subheading 'Business continues under the control of an IP'

Guidance amended

Guidance amended

Guidance amended

Guidance amended

16 June 2021 published amendments

Guidance amended

1 June 2021 published amendments

Guidance amended

Guidance amended

4 May 2021 published amendments

New 'Breathing Space' added

Guidance updated

Guidance amended under subheading 'Automatic issue of tax code calculation - RTI and non RTI employer'

Guidance amended at Step 10

Breathing Space added to first table

6 April 2021 published amendments

Guidance amended under subheading 'Earlier Year Update (EYU / EYU(I))'

Guidance amended under subheading 'Late payment notices (1 and 2) GNS'

Guidance amended

Amended under subheading 'Student Loan (SLD) and Postgraduate Loan (PGL) deductions'

Guidance amended under subheading 'Determination under appeal'

First paragraph amended

First paragraph amended

New fifth paragraph added

Guidance amended

Guidance amended throughout

Guidance amended

Guidance amended

Guidance amended

New page PAYE72028 added

Guidance amended under 'British Virgin Islands'

Guidance amended at Part 12

Guidance amended at Parts 21 and 25

Guidance amended throughout

Guidance amended under subheading 'RTI created end of year records'

Guidance amended

Guidance amended under subheading 'General information'

Guidance amended under subheading 'Automatic triggers'

Guidance within the table amended

Guidance amended under subheadings 'Trustees in Bankruptcy' and 'P14 or EOY Record: incorrect pay figure'

Guidance amended

Guidance amended

Guidance amended under subheading 'Employer notification of employee address changes'

Part 445 within the table amended

31 March 2021 published amendments

Deadline date updated

30 March 2021 published amendments

Deadline date updated

2 March 2021 published amendments

Car Details part updated

Guidance updated

Guidance updated

Guidance updated

5 January 2021 published amendments

Guidance amended

2020

1 December 2020 published amendments

Guidance amended under subheading 'New claimants'

Link in second bullet pointed updated

28 October 2020 published amendments

Spelling error corrected

6 October 2020 published amendments

Guidance updated

Updated to include the return to address

11 September 2020 published amendments

Minor amendment

1 September 2020 published amendments

Updated with the address

Notes 1 and 2 updated

4 August 2020 published amendments

Guidance amended to remove 'Market research interviewers'

Page archived

Page archived

Page PAYE21085 removed

Page PAYE28025 removed

7 July 2020 published amendments

Guidance updated

1 July 2020 published amendments

Page reformatted

29 June 2020 published amendments

New '‘Arrangement in respect of Short Term Business Visitors (STBV) – Appendix 8’ document that replaces the previous version

10 June 2020 published amendments

COVID-19 update

2 June 2020 published amendments

Page re-published

26 May 2020 published amendments

Important note added

5 May 2020 published amendments

Contact team updated

Contact team updated

Guidance updated

Guidance updated

Contact team updated

Contact team updated

Contact team updated

Updated to include COVID-19 note

Updated to include COVID-19 note

Updated to include COVID-19 note

Guidance updated

Contact team updated

Contact team updated

Contact team updated

Contact team updated

Contact team updated

Guidance updated

Contact team updated

Contact team updated

Contact team updated

Contact team updated

Contact team updated

Contact team updated

Contact team updated

Contact team updated

Contact team updated

Contact team updated

SA criteria updated

Contact team updated

Contact team updated

Contact team updated

Contact team updated

Contact team updated

Contact team updated

Contact team updated

Contact team updated

Updated to include COVID-19 note

Updated to include COVID-19 note

29 April 2020 published amendments

Updated

9 April 2020 published amendments

Link fixed

6 April 2020 published amendments

Updated to include postgraduate loans

Guidance updated

Guidance updated

Guidance updated

Guidance updated

Note added to Step 4

Guidance updated

Guidance updated

Fuel types updated

Link fixed

New pages added - PAYE81949 and PAYE82008

Updated to include postgraduate loans

Updated to include Statutory Parental Bereavement Pay

Updated to include Statutory Parental Bereavement Pay and Postgraduate student loans.

Updated to include Statutory Parental Bereavement Pay

Updated to include postgraduate student loans

Updated to include postgraduate student loans

Updated to include postgraduate student loans

Updated to include postgraduate student loans

Updated to include postgraduate student loans

Updated to include postgraduate student loans

Updated to include postgraduate student loans

Updated to include postgraduate student loans

Guidance amended

Updated to include postgraduate student loans

Updated to include postgraduate student loans

Updated to include postgraduate student loans

Updated to include postgraduate student loans

Updated to include postgraduate student loans

3 March 2020 published amendments

Guidance amended

Guidance amended

4 February 2020 published amendments

Guidance amended

Guidance amended

Amended under subheading 'Arrangement from April 2006'

Guidance amended

Guidance amended

Guidance amended

Guidance amended

Guidance amended

Guidance and page title amended

Guidance amended

13 January 2020 published amendments

tax40121 link fixed

7 January 2020 published amendments

Guidance amended

Guidance amended

2019

15 November 2019 published amendments

Guidance amended throughout

New pages added from PAYE96305 to PAYE96360

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment

Guidance updated

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment and action guide links updated

Updated to include Simple Assessment and action guide links updated

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment

Updated to include Simple Assessment

8 October 2019 published amendments

Guidance amended under subheadings 'For a mid year start with a start date' and 'For a continuous pension - this is a pension which commenced in CY'

30 August 2019 published amendments

First Note updated

New first Note added and the now second Note updated

Guidance updated

Updated under subheading 'Trust, Settlements and Estates income at savings rate'. And links to action guides updated

Updated to include 'Relief at Source'

15 July 2019 published amendments

Review date amended

Guidance updated

2 July 2019 published amendments

Guidance amended under the 'Penalties' subheading

Update to Scottish 2018-19 example

Updated to include Welsh tax codes

Updated with link to Scottish and Welsh rates

Updated under subheading 'P2 issue' to include Welsh income tax rates

Updated under Welsh income tax rates

Updated

Note removed

Updated to include the Welsh rate of income tax

Updated under subheading 'Tax Due fields'

Updated

Updated

Updated to include Welsh rates of income tax

Second Note updated

4 June 2019 published amendments

TAA now TALA

TAA now TALA

TAA now TALA

TAA now TALA

Page archived - guidance no longer applicable

Page PAYE5015 archived

7 May 2019 published amendments

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated under the last subheading 'EYU'

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated throughout

Updated throughout

Updated

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

5 April 2019 published amendments

Updated to include Welsh rates of income tax

Updated

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated

Updated

Updated to include Welsh rates of income tax

Updated

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated

Updated

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Changes to special arrangements from April 2019

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated

Updated to include Welsh rates of income tax

Updated to include Welsh rates of income tax

Updated to include Postgraduate Loans

Updated to include Welsh rates of income tax

Updated

New page added - PAYE100040

5 March 2019 published amendments

Guidance updated

7 January 2019 published amendments

Guidance updated

Guidance updated

2 January 2019 published amendments

Guidance updated

2018

14 December 2018 published amendments

BROCS archived and subject updated

Real time information (RTI): penalty and appeals service (PAS) – Restricted text updated.

Marriage Allowance part updated

New subject 'NT codes - Dynamic coding'

how they are used and calculated: K codes updated

Updated

Update with 2018-19 Scottish rate bands

Subject updated

Updated

Updated

Updated

Coding: general principles: introduction - updated

Subject updated

Scottish tax update

Updated.

Reference to BROCS removed

References to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Subject updated

Reference to BROCS removed

Subject updated

Reference to BROCS removed

Subject updated

Subject updated.

Address change under subheading 'CISR Final EPS compare'

Address change under subheading 'CISR/P35 compare'

Subject updated

Subject updated

Updated under subheading 'Coding'

Amended under subheading 'Employer deducts tax in the current tax year'

Scottish tax update

Subject updated

Subject updated

Minor update to Note

Minor updates referencing Scottish tax

Updated

Updated

Minor update referencing Scottish tax

Updated

Minor update referencing Scottish tax

Minor update referencing Scottish tax

Minor update referencing Scottish tax

Minor update referencing Scottish tax

Minor update referencing Scottish tax

Minor update referencing Scottish tax

Link updated

Overpayments: repayments - updated

Payable orders cannot be sent direct to a UK bank/building society

End of year reconciliation: interaction with self assessment – Subject updated.

Updated under subheading 'Cessation repayments: SA cases' to include any payment after leaving

Reformatted

7 November 2018 published amendments

Guidance updated

Page archived - replaced by Action Guide tax40006

Page PAYE31046 archived

9 October 2018 published amendments

Form withdrawn from 6 April 2013

Updated under subheading 'Cases reconciled balanced within tolerances, no PUP'

3 August 2018 published amendments

Updated

Subject updated

First bullet point amended

New pages PAYE130062 and PAYE130063 added

17 July 2018 published amendments

SLBS now SLS

1 June 2018 published amendments

Updated for Scottish customers

8 May 2018 published amendments

New page added - PAYE13112

Under subheading 'Customer contact' text in the third bullet point referring to Voluntary Payment Letter removed

Introduction updated

6 April 2018 published amendments

New page added - PAYE13097

Student loan update

Tax codes SD1 and SD2 listed

New Scottish example added

New Scottish example added

New Scottish example added

Subject updated

New Scottish example added

Subject updated

Updated under heading 'Customers with Scottish status'

New paragraph 'Scottish Starter Rate'

Subject updated

Subject updated

Minor update referencing Scottish tax

Minor update referencing Scottish tax

Minor update referencing Scottish tax

Payable orders cannot be sent direct to a UK bank/building society

Subject updated

Introduction updated

23 March 2018 published amendments

BROCS now BROCS InfoArchive

Reference to BROCS removed

Subject updated

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

BROCS now BROCS InfoArchive

Subject updated

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

BROCS now BROCS InfoArchive

BROCS now BROCS InfoArchive

BROCS now BROCS InfoArchive

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

BROCS now BROCS InfoArchive

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Updated following BROCS decommission

Reference to BROCS removed

Reference to BROCS removed or updated to BROCS InfoArchive

BROCS now BROCS InfoArchive

Updated under subheading 'Corresponding with reluctant employers'

Reference to BROCS removed

15 March 2018 published amendments

Reference to BROCS removed

References to BROCS removed

Reference to BROCS removed

References to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS reviewed and updated

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed. And update made under the subheading 'Amending an address or RLS indicator'

Reference to BROCS removed

First bullet point updated

Page archived - guidance no longer required following BROCS decommissioning

Page PAYE21210 archived

14 March 2018 published amendments

Reference to BROCS removed

Reference to BROCS removed

Reference to BROCS removed

5 March 2018 published amendments

Second bullet point updated

6 February 2018 published amendments

Updated under subheading 'How to calculate coding allowance for VCT'

Link amended under the subheading 'Student Loan deductions (SLD)'. And guidance amended under the subheadings 'Starting SLDs' and 'Reporting SLDs on returns'

9 January 2018 published amendments

Business calendar updated

Minor update

Updated under subheading 'Notification of employees included in the arrangement'

Updated under subheading 'Calculation of estimated PAYE on tax equalised earnings' - 12 inserted and subsequent points re-numbered

New points 21 and 25. And all subsequent points re-numbered

2017

5 December 2017 published amendments

Business calendar updated

Scottish tax updated

Scottish tax update

Scottish tax update

Scottish tax update

First bullet updated to replace weeks with days

Two new entries listed in the Underpayments table for simple assessment

Scottish tax updates

3 October 2017 published amendments

Business calendar updated

Subject updated

New page PAYE130090 added

Address updated

Link inserted to PAYE11010 for NT codes

5 September 2017 published amendments

Business Calendar updated

Subject updated

Updated under Personal Savings Allowance

Minor update

Updated under the subheading Portugal

21 August 2017 published amendments

Guidance updated

25 July 2017 published amendments

Business Calendar updated

Table updated

Minor updates

Subject updated

Subject updated

Updated

Page archived

Page archived

Page archived

Page archived

Page archived

Page archived

Page archived

Page archived

Page archived

Page archived

Page archived

Page archived

Page archived

Page archived

Page archived

Page archived

Page archived

6 July 2017 published amendments

Updated

4 July 2017 published amendments

Subject updated

26 June 2017 published amendments

Pages PAYE54275, PAYE54280, PAYE54285 and PAYE54290 archived

Updated

Updated

Page archived

Page archived

Page archived

Removed wording of Scottish Income Tax

Subject updated

Subject updated

Updated

Page archived

Subject updated

Subject updated

Subject updated

Taxation of jobseeker's allowance: what the department for work and pensions does - updated

Subject updated

Targeted review forms: how to process form R40 – updated under subheading ‘Trust, settlement and estate income – dividend income’

Targeted review forms: how to process form R40 – updated under subheading ‘Trust, settlement and estate income – dividend income’

Review of claims and deductions: Charitable Donation (Action Guide) - notes added regarding gift aid

Update made to change date 31 May to 2 July

New page PAYE130085 added

7 June 2017 published amendments

Updated

Updated

Updated

Reformatted only

23 May 2017 published amendments

Real time information (RTI): penalty and appeals service (PAS) - Restricted text updated.

Codes: how they are used and calculated: P2 automatic notes - new automatic notes added

Business Calendar updated

Codes: how they are used and calculated: P2 notes - Updated

Codes: how they are used and calculated: K codes - Updated

Codes: how they are used and calculated: potential underpayments - Updated

Codes: how they are used and calculated: code reductions - Updated

Codes: how they are used and calculated: multiple tax codes on the same day - Updated

Codes: how they are used and calculated: allowances and reliefs - how to calculate - Updated

Codes: how they are used and calculated: viewing tax code history – updated

Coding deductions and expenses: benefits in kind - updated

Coding deductions and expenses: underpayments - updated

Coding: general principles: coding objections - updated

Coding: general principles: estimated pay – page rewritten

Coding: general principles: potential underpayments (PUPs) and In Year Adjustments (IYAs) in SA cases – updated

Modified PAYE schemes: employees seconded abroad - updated

Modified PAYE schemes: employees seconded abroad - EP Appendix 7B arrangements from April 2006 (Action Guide) - updated

ECS additional processing action: P11D(b) receipt screen - updated

Logging forms P11D: common mistakes on forms P11D - updated

Processing and retrieving forms P11D: capture van benefit - updated

Processing and retrieving forms P11D: capture MARORS - updated

QA/QC for captured forms P11D: completing the QA/QC questions - updated

ECS / NPS inhibition signal: introduction - updated

P11D(b) penalty appeals: consideration by a higher officer - updated

Tax on expenses and benefits through payroll: introduction - updated

Targeted review forms: how to process form R40 - updated

Underpayments: PAYE underpayments - Updated

Reconciling CY-4 to CY-2: reconciling multiple years - first year result - updated

end of year: underpayment spreading - updated

22 May 2017 published amendments

Glossary - Incentive Award Unit address updated

Subject updated

Subject updated

Subject updated

10 April 2017 published amendments

Menu published following new page added PAYE58705

5 April 2017 published amendments

Business Calendar updated

Subject updated.

Subject updated.

Subject updated.

Real time information (RTI): generic notification service (GNS) – Subject updated.

Subject updated.

Coding allowances and reliefs: introduction - updated with further Scottish income tax changes.

Updated.

Coding allowances and reliefs: gift aid - Subject updated.

Updated.

Updated under subheading ' Items for which an adjustment is required in the code'.

Subject updated.

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

Filing online: employers: automatic setting up of records - Updated under the subheading - ‘Scottish rate of income tax’.

24 February 2017 published amendments

Business Calendar updated

Codes: how they are used and calculated: rules for working out codes – update made under subheading ‘Long tax codes’.

Underpayments: voluntary direct payments – Subject updated.

20 January 2017 published amendments

Business Calendar updated

Real time information (RTI): penalty and appeals service (PAS) - Subject updated

Employer EOY penalties: exceptions to EOY penalties – Subject updated.

Overpayments: repayments by BACS process - Update made under subheading ‘BACS Exceptions’.

2016

9 December 2016 published amendments

Updates for PAYE Manual PAYE91037

7 November 2016 published amendments

Subject updated

Updated under subheadings ‘Personal Savings Allowance’.

Subject updated.

new page added

4 November 2016 published amendments

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’.

Overpayments: repayment claim forms and requests – Subject updated.

In-year reconciliation: unemployment repayments – Subject updated.

In-year reconciliation: state pension deferral lump sum payments – Subject updated.

Business Calendar updated

Codes: how they are used and calculated: allowances and reliefs – how to calculate

3 November 2016 published amendments

Coding deductions and expenses: non-PAYE income – Updated under subheadings ‘Personal Savings Allowance’ and ‘Untaxed interest’.

Coding: general principles: estimated pay – Updated under subheading ‘Employments and Pensions unable to use CY RTI information’

International employments: PAYE directions for individuals who are treaty non resident in the UK – Updated under subheading ‘Treaty relief employer’.

11 October 2016 published amendments

Targeted review forms: how to process form R40 - Updated under subheading 'UK interest and dividends'.

End of year reconciliation: interaction with self assessment - Updated under subheading 'SA years reconciled on NPS'.

Updated guidance per authors amendments.

IABD: allowances - Updated under subheading 'Personal Savings Allowance'.

IABD: investment income - Subject updated

10 October 2016 published amendments

Calendar updates made

Glossary of terms – updated to include Tax Deducted Scheme for Interest.

Coding deductions and expenses: non-PAYE income – Updated under subheadings 'Personal Savings Allowance' and 'Untaxed Interest'

13 September 2016 published amendments

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.

29 July 2016 published amendments

Refreshed