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Section
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Details of update
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EP3556
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Chapter 5: End of year: Supplementary returns deleted. Guidance superseded by that in the PAYE Manual.
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EP3750
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Chapter 5: End of year: Revision of employers returns deleted. Guidance superseded by that in the PAYE Manual.
Chapter 5: End of year: Company directors: PAYE failure terms updated. Full review pending.
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EP4091
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Chapter 5: End of year: Function DN terms updated.
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EP4250
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Chapter 6: Assessing: Cases left open all guidance, with the exception of that on the Schemes not processed list, deleted. Guidance deleted superseded by that in the PAYE Manual.
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EP4300
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Chapter 6: Assessing: Reviewing open cases deleted. Guidance superseded by that in the PAYE Manual.
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EP4302
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Chapter 6: Assessing: Clearing open cases - all guidance, with the exception of that on using Function AS to raise Sch E assessments up to 1995/96, deleted. Guidance deleted superseded by that in the PAYE Manual.
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EP5605
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Chapter 6: Assessing: Error or mistake relief deleted. Guidance superseded by that in the PAYE Manual.
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EP6510
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Chapter 7: Underpayments and overpayments: Underpayments - general points deleted. Guidance superseded by that in the PAYE Manual.
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EP6550
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Chapter 7: Underpayments and overpayments: Underpayments - particular cases deleted. Guidance superseded by that in the PAYE Manual.
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EP6650
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Chapter 7: Underpayments and overpayments: Underpayments direct payment all obsolete guidance deleted.
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EP6750
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Chapter 7: Underpayments and overpayments: Uncleared and stranded underpayments deleted. Guidance superseded by that in the PAYE Manual.
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EP6770
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Chapter 7: Underpayments and overpayments: Stranded underpayments list deleted. Guidance superseded by that in the PAYE Manual.
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EP6800
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Chapter 7: Underpayments and overpayments: Remission for Boards remission list deleted. Guidance superseded by that in the PAYE Manual.
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EP6900
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Chapter 7: Underpayments and overpayments: Overpayments all guidance superseded by that in PAYE Manual deleted. Further review of remaining text pending.
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EP6950
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Chapter 7: Underpayments and overpayments: Unemployment repayments - all guidance superseded by that in PAYE Manual deleted. Further review of remaining text pending.
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EP7050
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Chapter 7: Underpayments and overpayments: Cessation repayments - all guidance superseded by that in PAYE Manual deleted. Further review of remaining text pending.
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EP7065
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Chapter 7: Underpayments and overpayments: Cessation repayments particular cases deleted. Guidance superseded by that in the PAYE Manual.
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EP7080
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Chapter 7: Underpayments and overpayments: Cessation repayments procedure - all guidance superseded by that in PAYE Manual deleted. Further review of remaining text pending.
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EP7100
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Chapter 7: Underpayments and overpayments: Repayment supplement deleted. Guidance superseded by that in the PAYE Manual.
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EP7140
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Chapter 7: Underpayments and overpayments: Function RS guidance on authorising repayments deleted. Guidance deleted superseded by that in the PAYE Manual.
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EP7200
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Chapter 7: Underpayments and overpayments: Function PO guidance on authorising repayments deleted. Guidance deleted superseded by that in the PAYE Manual.
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EP7250
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Chapter 7: Underpayments and overpayments: Authorising repayments deleted. Guidance superseded by that in the PAYE Manual.
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EP7350
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Chapter 7: Underpayments and overpayments: Function RL guidance on the Release list deleted. Guidance deleted superseded by that in the PAYE Manual.
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EP Manual - Recent changes to this guidance
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