PAYE Manual - Main contents

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Background
Appeals and reviews
Coding
Employer records
Employer returns
P11D processing
Employment maintenance
PAYE operation
Reconcile individual
Accounting
Individual records
Work management
PAYE Service trace employer / individual
PAYE Service income, allowances, benefits and deductions
PAYE055 - Glossary.

 

Background

PAYE1000 Access to records
PAYE3000 Frameworks
PAYE4000 PAYE Service roles
PAYE5000 Real time information (RTI)
   
 

Appeals and reviews

PAYE7000 Decision makers and reviewers
PAYE7500 End of year penalty appeals
   
 

Coding

PAYE10000 Coding allowances and reliefs
PAYE11000 Codes: How they are calculated and used
PAYE12000 Coding deductions and expenses
PAYE13000 Coding: General principles
PAYE14000 Adjustments to collect tax
   
 

Employer records

PAYE20000 Set up employer record
PAYE21000 Maintain employer record
PAYE23000 Employer types
PAYE25000 Employer mailings
PAYE27000 Maintain schemes
PAYE28000 Modified PAYE schemes
PAYE30000 Movement of an employer record
PAYE31000 Employer record work lists
   
 

Employer returns

PAYE40000 Employer return - quality checks
PAYE41000 Record receipt of employer return
PAYE42000 Capture employer return - up to 2004
PAYE43000 Capture employer return - 2005 onwards
PAYE43500 ECS additional processing action
PAYE44000 Electronic employer returns
PAYE45000 Employer return exceptions
PAYE46000 Employer return post capture
PAYE47000 Employer return - overpayments
PAYE47200 RTI employer overpayments
PAYE48000 View / maintain BROCS
PAYE48200 Enterprise tax management platform (ETMP)
PAYE49000 Issue / cancel employer returns
PAYE50000 Employer payments
PAYE50900 Employer starter and leaver forms: employer e-file in-year penalties
PAYE51000 Employer EOY penalties
PAYE52000 Employer return forms
PAYE53000 Employer return work lists
PAYE54000 Regulation 80 determinations
PAYE55000 RTI submissions
   
 

P11D processing

PAYE57000 Logging forms P11D
PAYE57200 Processing and retrieving forms P11D
PAYE57500 Management of workflow management tool
PAYE57800 QA/QC for captured forms P11D
PAYE57900 Reminders for outstanding forms P11D
PAYE58000 ECS / NPS inhibition signal
PAYE58400 P11D(b) penalty appeals
PAYE58600 ECS first user guide (FUG)
   
 

Employment maintenance

PAYE60000 In-year forms and data capture
PAYE61000 Create employment
PAYE62000 Cease employment
PAYE63000 Filing online: employers
PAYE64000 Maintain employment
PAYE65000 Employment agencies
PAYE66000 Employer part scheme transfers
PAYE67000 Jobseeker’s allowance
   
 

PAYE operation

PAYE70000 Aspects of PAYE operation - employer
PAYE70200 Specific employments
PAYE71000 Aspects of PAYE operation - employee
PAYE72000 Payments for PAYE purposes
PAYE73000 Simplified deduction scheme
PAYE74000 Lump sum termination payments
PAYE75000 PAYE direct payment
PAYE76000 Pensioners
PAYE77000 Incapacity benefit
PAYE77200 Employment and support allowance
PAYE78000 Taxation of jobseeker’s allowance
PAYE79000 Targeted review forms
PAYE80000 Review of claims and deductions
PAYE81000 Double taxation claims submitted by non resident individuals
PAYE81500 International employments
   
 

Reconcile individual

PAYE90000 Underpayments
PAYE91000 Overpayments
PAYE92000 Posting EOY information to individual records
PAYE93000 End of year reconciliation
PAYE94000 In-year reconciliation
PAYE95000 HMRC Delay: ESC A19
PAYE96000 Un-reconciled cases
PAYE96200 Reconciling CY-6 to CY-2
   
 

Accounting

PAYE98000 End of year
   
 

Individual records

PAYE100000 PAYE records
PAYE102000 Finding a claims / CODA taxpayer record
PAYE103000 Maintain individual details
PAYE104000 Merge individual records
PAYE105000 Contact history
PAYE105500 BF policy
PAYE106000 Re-issue correspondence
   
 

Work management

PAYE110000 PAYE work management system
   
 

PAYE Service trace employer / individual

PAYE120000 Trace and match
   
 

PAYE Service income, allowances, benefits and deductions

PAYE130000 IABD