PAYE Manual - Recent changes to this guidance
Below are details of the amendments that were published on 03 September 2008 (see the update index for all updates).
| Section | Details of update |
| PAYE001 | Business Calendar: July 2009 added |
| PAYE27034 | 'Employer records: maintain schemes: change scheme type - PSC to P (Action Guide)' - clarification of when not to amend scheme type. |
| PAYE41000 | 'Employer returns: record receipt of employer return: contents' - addition of new page ‘PAYE41036 – ‘Insolvency cases (Action Guide)’ |
| PAYE41035 | 'Employer returns: record receipt of employer return: insolvency cases' - when to use new Action Guide |
| PAYE41036 | 'Employer returns: record receipt of employer return: insolvency cases (Action Guide)' - new Action Guide |
| PAYE41045 | 'Employer returns: record receipt of employer return: tracking tool' - remove first bullet under 'What is the Tracing Tool' |
| PAYE43010 | 'Employer returns: capture employer return – 2005 onwards: capturing annual returns - 2005 onwards' - Link to appropriate Action Guide |
| PAYE43012 | 'Employer returns: capture employer return – 2005 onwards: capturing return - 2005 onwards (Action Guide)' - correction to step numbering |
| PAYE43015 | 'Employer returns: capture employer return – 2005 onwards: capture pro forma returns - 2005 onwards (Action Guide)' - Action Guide re-written |
| PAYE47001 | 'Employer returns: employer return - clarified action on CIS deductions suffered and tax credits funding |
| PAYE47015 | 'Employer returns: employer return - overpayments: basic principles - reviewing pot overpayments' - additional reason for overpayment |
| PAYE47021 | 'Employer returns: employer return - overpayments: completion of form P565 request stencil (Action Guide)' – step 1 - dealing with address on P565 request stencil |
| PAYE47046 | 'Employer returns: employer return - overpayments: form P565 (Action Guide)' – step 3 – dealing with address on P565 request stencil |
| PAYE47060 | ‘Employer returns: employer return – overpayments: overpayment notification’ – additional reason for overpayment |
| PAYE47061 | ‘Employer returns: employer return – overpayments: overpayment notification (Action Guide)’ – correction at step 7 |
| PAYE53010 | ‘Employer returns: employer return work lists: CIS deductions advisory and post capture’ – dealing with CIS Deductions Advisory and Post Capture worklists |
| PAYE53035 | ‘Employer returns: employer return work lists: filed online capture exception’ – Remove RETURN TYPE INVALID |
| PAYE53036 | ‘Employer returns: employer return work lists: filed online capture exception (Action Guide)’ – revised actions over whole guide and removal of RETURN TYPE INVALID |
| PAYE53045 | ‘Employer returns: employer return work lists: filed online return exceptions’ – clarification dealing with Nil return |
| PAYE53046 | ‘Employer returns: employer return work lists: filed online return exceptions (Action Guide)’ – revised actions over whole guide and clarification dealing with Nil return |
| PAYE54000 | New section. Guidance on Regulation 80 (previously Regulation 49) Determinations withdrawn from EP Manual, rewritten and published in the PAYE Manual at PAYE54000 onwards |
| PAYE76080 | ‘P160’ – Text updated. |
| PAYE79026 | ‘Examining review forms (Action Guide)’ – sub heading ‘Examining form R40’ – step 18 – final bullet updated for clarification. |
| PAYE95100 | ‘Procedure for giving up tax’ – in first bullet ‘note’ changed to read ‘E Note’. |
