EP - Recent changes to this manual
Below are details of the amendments that were published on 28 March 2008 (see the update index for all updates).
| Section | Title and details of update |
| EP6600+ | Revenue delay - Deleted |
| EP6600 to EP6626 | Guidance on HMRC delay deleted and transferred to PAYE Manual PAYE95000 |
| EP8135 | International
employments: Part 2: Departures from UK: Overview
Deleted |
| EP8136 | International
employments: Part 2: Departures from UK: Employees going to work
abroad
Updated |
| EP8137 | International
employments: Part 2: Departures from UK: District responsibilities
when employee goes abroad
Deleted |
| EP8138 | International
employments: Part 2: Departures from UK: Repayments
Deleted |
| EP8139 | International
employments: Part 2: Departures from UK: Keep personal records as
file cases
Deleted |
| EP8140 | International
employments: Part 2: Departures from UK: Issuing form P85 or P85(S)
Updated |
| EP8141 | International
employments: Part 2: Departures from UK: Action when completed
P85/P85(S) received
Deleted |
| EP8145 | International
employments: Part 2: Departures from UK: Action on receipt of
completed form P85/P85(S)
Updated |
| EP8146 | International
employments: Part 2: Departures from UK: Repayments
Updated |
| EP8147 | International
employments: Part 2: Departures from UK: Additional action on
receipt of P85/P85(S)
Deleted |
| EP8148 | International
employments: Part 2: Departures from UK: UK property likely to be
let during absence abroad
Deleted |
| EP8149 | International
employments: Part 2: Departures from UK: Employee ceases employment
in UK to go abroad with spouse
Deleted |
| EP8150 | International
employments: Part 2: Departures from UK: Employee stays in UK when
spouse goes abroad
Deleted |
| EP8152 | International
employments: Part 2: Departures from UK: Transfer of surplus
allowances - one or both spouses non resident
Deleted |
| EP8153 | International
employments: Part 2: Departures from UK: Employee makes claim for
personal reliefs for tax year after year of departure
Deleted |
| EP8155 | International
employments: Part 2: Departures from UK: Seafarers’ Earnings
Deduction (‘SED’)
Updated |
| EP8156 | International
employments: Part 2: Departures from UK: Employee treated as not
resident and not ordinarily resident in the UK
Updated |
| EP8157 | International
employments: Part 2: Departures from UK: What the district must do
on receipt of a Schedule 12 claim
Deleted |
| EP8158 | International
employments: Part 2: Departures from UK: How provisional relief
given
Deleted |
| EP8160 | International
employments: Part 2: Departures from UK: Effect of operating code
NT
Updated |
| EP8161 | International
employments: Part 2: Departures from UK: Issuing code NT to
employee
Updated |
| EP8162 | International
employments: Part 2: Departures from UK: Issuing code NT to
employer
Updated |
| EP8163 | International
employments: Part 2: Departures from UK: Other action to take when
issuing code NT
Deleted |
| EP8164 | International
employments: Part 2: Departures from UK: Employee returns early
from abroad - effect on Schedule 12 relief
Deleted |
| EP8166 | International
employments: Part 2: Departures from UK: Action when employee
returns to UK early
Updated |
| EP8167 | International
employments: Part 2: Departures from UK: Collusion between
employer/employee
Deleted |
| EP8169 | International
employments: Part 2: Departures from UK: Employer claims operation
of PAYE not practicable
Updated |
| EP8170 | International
employments: Part 2: Departures from UK: Employer required to
deduct overseas tax on overseas payroll
Updated |
| EP8171 | International
employments: Part 2: Departures from UK: Modified NICs: Employer
required to deduct UK NICs from employees' pay, but not UK tax
Updated |
