Recent updates to the Employment Procedures Manual


Below are details of the amendments that were published on 15 December 2008 (see the update index for all updates)

SectionDetails of update
EP3750+Chapter 5: End of year: Company directors: PAYE failure – deleted. Guidance superseded by that in the PAYE Manual.
EP4020+Chapter 5: End of year: Assessing district – deleted. Guidance superseded by that in the PAYE and SA Manuals.
EP4250+Chapter 6: Assessing: Cases left open – deleted. Guidance superseded by that in the PAYE Manual.
EP4294+Chapter 6: Assessing: Reviewing week 1/month 1 cases – deleted. Guidance superseded by that in the PAYE Manual.
EP6650+Chapter 7: Underpayments and overpayments: Underpayments – direct payment – deleted. Guidance superseded by that in the PAYE Manual.
EP6900+Chapter 7: Underpayments and overpayments: Overpayments – deleted. Guidance superseded by that in the PAYE Manual.
EP6950+Chapter 7: Underpayments and overpayments: Unemployment repayments. Guidance superseded by that in PAYE Manual deleted. Further review pending of remaining text.
EP7050+Chapter 7: Underpayments and overpayments: Cessation repayments – deleted. Guidance superseded by that in the PAYE Manual.
EP7080+Chapter 7: Underpayments and overpayments: Cessation repayments – procedure - deleted. Guidance superseded by that in the PAYE Manual.
EP8600+Chapter 8: Special cases: Students employed during vacation – deleted. Guidance superseded by that in the PAYE Manual.
EP9050+Chapter 9: Management and supervision: Management statistics – deleted. Guidance obsolete.
EPAPP2Substitute forms P14/P60 – deleted. Guidance superseded by that in the PAYE Manual.
EPAPP3Classes of National Insurance Contributions – updated.