Recent updates to the PAYE Online Manual

Section

Details of update

PAYE61053

'Create employment from customer correspondence (Action Guide)' - Steps 4 and 5 updated.

PAYE61200

'Work item 76 - P14 cannot be linked to multiple employments' - Subject rewritten to cover both circumstances in which the work item is created.

PAYE61201

'Work item 76 - P14 cannot be linked to multiple employments (Action Guide)' - New steps added to cover both circumstances in which the work item is created.

PAYE64011

'Edit employment details (Action Guide)' - 'Note' added to steps 7 and 9.

PAYE64016

'Delete employment (Action Guide)' - Updated and new steps added.

PAYE64066

'Work item 246 - employer scheme ceased (Action Guide)' - Updated.

PAYE72045

'Occupational retirement benefit schemes' - Text added under sub heading 'Pension for unmarried minor child'.

PAYE72055

'Payments to employees in accidents' - Text updated.

PAYE76071

'P46(DWP) (Action Guide)' - 'Note' added to step 1.

PAYE76089

'P161: occupational pensioners (Action Guide)' - Updated and new steps added for 'Occupational pension and Incapacity Benefit / Employment and Support Allowance'.

PAYE76090

'P161: state retirement pension only (Action Guide)' - New step 4 added.

PAYE77042

'Form P46(IB): receipt of (Action Guide)' - Steps 6, 10 and 11 updated.

PAYE78100

'What the Department for Work and Pensions does' - Text added at the end.

PAYE79029

'Examining form 575(T)/575HUB/575T (Action Guide)' - Step 4 updated.

PAYE80012

'Hotel and meal expenses (Action Guide)' - Step 5 updated.

PAYE80013

'Other expenses (Action Guide)' - Step 5 updated.

PAYE80014

'Vehicle and mileage allowances (Action Guide)' - Step 5 updated.

PAYE80026

'Income from property (Action Guide)' - Steps 4, 5 and 6 updated.

PAYE91055

'Re-issue / re-instate repayment' - Text added.

PAYE93010

'Deciding if a case can be reconciled' - Text added.

PAYE94015

'Automatic in-year reconciliation checks' - Text updated under sub heading 'All claims'.

PAYE95001

'Introduction' - Text updated.

PAYE95025

'Basic tests to be applied' - Text updated and new 'ESC A19 stencil' added.

PAYE95030

'Underpayments - communication with the taxpayer' - Text updated.

PAYE95080

'Reasonable belief' - Text updated.

PAYE98005

'SA underpayments' - Text added under sub headings 'Checks made for coding' and 'Returning SA underpayments'.

PAYE103006

'Work item 56 - amend taxpayer details - further information needed' - 'Note' added to work item 56 in the table.

PAYE103055

'Capacitor details' - Text added.

PAYE103056

'Insert / amend capacitor details (Action Guide)' - Step 3 updated and 'Note' added at step 13.

PAYE120036

'Work item 77 - BEN/EXP or bulk expense changes - no trace individual (Action Guide)' - Action Guide updated.

PAYE130025

'Allowances' - Table updated and corresponding 'Note' and text added after it.

'Foreign Pension Allowance' - When Foreign Pension Allowance is calculated.

PAYE130035

'Non coded income' - Information on what should be entered in field clarified.

PAYE130050

'Expenses' - Text added.

PAYE130055

'Foreign income' - Subject rewritten to clarify what should be entered in IABD.

PAYE130080

'Trusts, settlements and estates' - 'Note' added and new sub heading 'Trusts, Settlements and Estates at Savings rate' added.