PAYE Manual - Main contents
Recent changes to this
Guidance
Background
Coding
Employer records
Employer returns
Employment maintenance
PAYE operation
Taxpayer end of year
Taxpayer records
Glossary
Background
|
|
| PAYE1000 | Access to records |
| PAYE2000 | Data Protection Act |
| PAYE3000 | Frameworks |
Coding
|
|
| PAYE10000 | Coding allowances and reliefs |
| PAYE11000 | Codes: How they are calculated and used |
| PAYE12000 | Coding deductions and expenses |
| PAYE13000 | Coding: General principles |
| PAYE14000 | Coding functions |
Employer records
|
|
| PAYE20000 | Set up employer record |
| PAYE21000 | Maintain employer record |
| PAYE22000 | Trace employer record |
| PAYE23000 | Employer types |
| PAYE24000 | Employer EMO printouts |
| PAYE25000 | Employer mailings |
| PAYE26000 | Magnetic media |
| PAYE27000 | Maintain schemes |
| PAYE28000 | Modified PAYE schemes |
| PAYE29000 | Monthly control lists |
| 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 |
| PAYE44000 | Electronic employer returns |
| PAYE45000 | Employer return exceptions |
| PAYE46000 | Employer return post capture |
| PAYE47000 | Employer return - overpayments |
| PAYE48000 | View / maintain BROCS |
| PAYE49000 | Issue / cancel employer returns |
| PAYE50000 | Employer payments |
| PAYE51000 | Employer EOY penalties |
| PAYE52000 | Employer return forms |
| PAYE53000 | Employer return work lists |
Employment maintenance
|
|
| PAYE60000 | Employment starters |
| PAYE61000 | Employment leavers |
| PAYE62000 | Employment changes |
| PAYE63000 | Filing online: employers |
| PAYE64000 | Employment history |
| PAYE65000 | Employment agencies |
| PAYE66000 | Bulk transfers |
| PAYE67000 | Jobseekers allowance |
| PAYE68000 | Movements browser |
PAYE operation
|
|
| PAYE70000 | Aspects of PAYE operation – employer |
| PAYE71000 | Aspects of PAYE operation – taxpayer |
| PAYE72000 | Payments for PAYE purposes |
| PAYE73000 | Simplified deduction scheme |
| PAYE74000 | Lump sum termination payments |
| PAYE75000 | PAYE direct payment |
| PAYE76000 | Pensioners |
| PAYE77000 | Incapacity benefit |
| PAYE78000 | Taxation of jobseekers allowance |
| PAYE79000 | Targeted review forms |
| PAYE80000 | Review of claims and deductions |
Taxpayer end of year
|
|
| PAYE90000 | Taxpayer underpayments |
| PAYE91000 | Taxpayer overpayments |
| PAYE92000 | Posting P14 to taxpayer record |
| PAYE93000 | Reviewing liability at year end |
| PAYE95000 | HMRC delay: ESC A19 |
Taxpayer records
|
|
| PAYE100000 | COP records |
| PAYE101000 | View COP record |
| PAYE102000 | Finding a taxpayer record |
| PAYE103000 | Maintain COP record |
| PAYE104000 | Citizen identification record |
