Recent updates to the PAYE Online Manual

Section

Details of update

PAYE11096

'Codes: how they are used and calculated: K codes (Action Guide) - amending codes for SA individuals

PAYE11120

'Codes: how they are used and calculated: issuing and amending a tax code' - Looking at the code already issued when issuing/amending a code

PAYE12045

'Coding deductions and expenses: expenses' - including flat rate deduction for earlier year in current year coding

PAYE12075

'Coding: coding deductions and expenses: underpayment: multiple sources and not liable to tax at primary source' - change of subject title; action where you cannot collect underpayment for primary source

PAYE13115

'Coding: general principles: more than one coded source' - where a primary source record for incapacity benefit becomes a secondary source

PAYE60001

'In-year forms and data capture: introduction' - handling forms that are not 'in-year'

PAYE61161

'Work item 221 - EXPAT EMPT created (Action Guide)' - new steps 8 - 11 and other steps revised

PAYE61195

'Create employment: form P92' - new action following introduction of PAYE Service

PAYE61196

'Create employment: capture form P92 (Action Guide)' - step 7 amended and step 8 removed

PAYE64011

'Maintain employment: edit employment details (Action Guide)' - step 6 note on when to amend status of IB employment

PAYE64016

'Maintain employment: delete employment (Action Guide)' - new steps 14 -17 dealing with duplicate JSA employment created by P14

PAYE64081

'Maintain employment: work item 158 - personal allowances at multiple sources (Action Guide)' - removal of old steps 10 and 11 on incomplete employment history

PAYE72075

'Payments for PAYE purposes: statutory payments' - action where HMRC makes statutory payments

PAYE76090

'Pensioners: P161: state retirement only (Action Guide)' - new Action Guide

PAYE76125

'Pensioners: postponed retirements' - action if date of commencement is not known

PAYE77042

'Form P46(IB): receipt of (Action Guide)' - additional action at step 9, 12 and 13 on setting estimated earnings

PAYE77043

'Form P46(IB): revised award (Action Guide)' - correction at step 3

PAYE79028

'Targeted review forms: examining form R40 (Action Guide)' - tax declared on R40 does not match expected deduction

PAYE79060

'Targeted review forms: logging receipt of review forms' - changes at step 3

PAYE79081

'Targeted review forms: work item 71 - targeted review form not issued - manual correspondence' - note added on use of this in PAYE Service

PAYE90026

'Underpayments: PAYE underpayments of £2,000 or more (Action Guide)' - changes at steps 13 and 14

PAYE91015

'Overpayments: early repayments' - P92 no longer needed

PAYE91016

'Overpayments: early repayments (Action Guide)' - change at step 1

PAYE93010

'End of year reconciliation: deciding if a case can be reconciled' - note on dealing with gaps in employment

PAYE93036

' End of year reconciliation: tax calculation issues' - using savings starting rate on Chargeable Event

PAYE93085

'End of year reconciliation: P92 and gaps in employment' - note on dealing with gaps in employment

PAYE98005

'End of year: SA underpayments' - guidance on increasing and reducing SA underpayments

PAYE98020

'End of year: underpayment spreading' - guidance where a potential underpayment becomes an actual

PAYE98025

'End of year: migration issues' - reviewing earlier migrated years

PAYE103036

'Maintain individual details: RLS correspondence (Action Guide)' - steps revised and new steps 13 - 15 added

PAYE103065

'Maintain individual details: indicators' - note on File and Live SA indicator amended

PAYE105015

'Individual records: contact history: manual creation' - note on size of 'Action' and 'Other information' fields

PAYE105025

'Individual records: contact history: multiple updates' - note on size of 'Action' and 'Other information' fields

PAYE120005

'PAYE service trace and match employer / individual: trace and match: how trace and match works' - new subject

PAYE120030

'Trace and match: work item 73 - no trace EMP REF' - process where untraceable employer reference linked to several employees

PAYE120031

'Trace and match: work item 73 - no trace EMP REF (Action Guide)' - change at step 7

PAYE120035

'Trace and match: work item 77 - BEN/EXP or bulk expense changes - no trace individual' - action to b/f or where trace is found

PAYE120036

'Trace and match: work item 77 - BEN/EXP or bulk expense changes - no trace individual (Action Guide)' - change at step 1

PAYE130020

'IABD: recording and submitting information (Action Guide)' - message where tax year has already been reconciled - step 8

PAYE130045

'IABD: employment estimated earnings' - additional text added

PAYE130060

'IABD: investment income' - new section on Unit Trusts and amended information on Chargeable Event Gains

PAYE130065

'IABD: pensions' - action where State Pension is deferred

PAYE130066

'IABD: state pensions (Action Guide)' - changes at step 10

PAYE130075

'IABD: taxable social security benefits' - updated advice on Incapacity Benefit cases