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.
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Background |
Access to records |
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Frameworks |
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PAYE Service roles |
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Appeals and reviews |
Decision makers and reviewers |
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Coding |
Coding allowances and reliefs |
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Codes: How they are calculated and used |
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Coding deductions and expenses |
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Coding: General principles |
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Adjustments to collect tax |
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Employer records |
Set up employer record |
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Maintain employer record |
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Employer types |
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Employer mailings |
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Maintain schemes |
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Modified PAYE schemes |
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Movement of an employer record |
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Employer record work lists |
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Employer returns |
Employer return - quality checks |
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Record receipt of employer return |
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Capture employer return - up to 2004 |
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Capture employer return - 2005 onwards |
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Electronic employer returns |
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Employer return exceptions |
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Employer return post capture |
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Employer return - overpayments |
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View / maintain BROCS |
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Issue / cancel employer returns |
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Employer payments |
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Employer starter and leaver forms: employer e-file in-year penalties |
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Employer EOY penalties |
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Employer return forms |
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Employer return work lists |
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Regulation 80 determinations |
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P11D processing |
Logging forms P11D |
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Processing forms P11D |
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Management of workflow management tool |
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QA/QC for captured forms P11D |
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Reminders for outstanding forms P11D |
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ECS / NPS inhibition signal |
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P11D(b) penalty appeals |
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Employment maintenance |
In-year forms and data capture |
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Create employment |
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Cease employment |
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Filing online: employers |
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Maintain employment |
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Employment agencies |
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Employer part scheme transfers |
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Jobseekers allowance |
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PAYE operation |
Aspects of PAYE operation - employer |
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Specific employments |
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Aspects of PAYE operation - employee |
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Payments for PAYE purposes |
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Simplified deduction scheme |
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Lump sum termination payments |
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PAYE direct payment |
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Pensioners |
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Incapacity benefit |
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Employment and support allowance |
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Taxation of jobseekers allowance |
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Targeted review forms |
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Review of claims and deductions |
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Double taxation claims submitted by non resident individuals |
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International employments |
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Reconcile individual |
Underpayments |
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Overpayments |
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Posting P14 to individual record |
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End of year reconciliation |
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In-year reconciliation |
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HMRC Delay: ESC A19 |
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Un-reconciled cases |
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Reconciling CY-6 to CY-2 |
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Accounting |
End of year |
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Individual records |
PAYE records |
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Finding a claims / CODA taxpayer record |
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Maintain individual details |
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Merge individual records |
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Contact history |
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BF policy |
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Re-issue correspondence |
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Work management |
PAYE work management system |
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PAYE Service trace employer / individual |
Trace and match |
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PAYE Service income, allowances, benefits and deductions |
IABD |
