PAYE Manual - Main contents
Updates to this guidance | Search this Manual
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 |
