Updates: PAYE Manual
2024
Coding: coding allowances and reliefs: introduction
Final sentence - change of manual from Relief Instructions (RE) Manual to Employment Income Manual
Reconcile individual: end of year reconciliation: interaction with self assessment
Updated under subheading 'SA years reconciled on NPS'
Business Calendar - (internal use only)
February 2025 business calendar added
Business Calendar - (internal use only)
February 2025 calendar added and January 2024 removed
Employer records: maintain employer record: insolvency of employer
Added paragraph for where an employer enters a formal insolvency procedure and a payment to an employee covers both pre and post appointment periods
Republish manual
Updating under the subheading 'Portugal'
PAYE Operation: payments for PAYE purposes: how to gross-up
Figures amended under subheading 'How to Gross-up' and in 'Example 1' under subheading 'Direct Provision of Travel and Subsistence'. And the Notes amended at the bottom of the page
2023
Bahrain and Hong Kong added to the list
Reconcile individual: end of year reconciliation: interaction with self assessment
Final paragraph and new paragraph added after it under subheading 'Incorrect SA Start Year set on NPS'
Individual records: PAYE records: requests for information
New third and fourth bullet points added and the fifth bullet point amended
Re-publish pages
Employer records: maintain schemes: change scheme type - DOME to P (Action Guide)
Page archived - guidance moved to the Ocelot platform
Employer records: maintain schemes: contents
Page PAYE27027 archived
Employment maintenance: create employment: personal and domestic employees
Page archived
Employment maintenance: create employment: contents
Page PAYE61060 archived
PAYE operation: simplified deduction schemes: introduction
Page archived
PAYE operation: simplified deduction schemes: after the year end
Page archived
PAYE operation: simplified deduction schemes: code change
Page archived
PAYE operation: simplified deduction schemes: employee leaves
Page archived
PAYE operation: simplified deduction schemes: increase in pay above PAYE threshold
Page archived
PAYE operation: simplified deduction schemes: increase in pay above PAYE threshold (Action Guide)
Page archived
PAYE operation: simplified deduction schemes: K code appropriate
Page archived
PAYE operation: simplified deduction schemes: new employee
Page archived
PAYE operation: simplified deduction schemes: new employee (Action Guide)
Page archived
PAYE operation: simplified deduction schemes: repayment during year on cumulative basis
Page archived
PAYE operation: simplified deduction schemes: contents
Section archived
Page re-published because the bottom half of the section and page entries are missing on the GOV.UK version of the main contents page
Forms index (internal use only)
P242 2023 published
Background: access to records: contents
Page PAYE1095 archived
Individual records: PAYE records: contents
New page added - PAYE100040
Coding: coding allowances and reliefs: introduction
Updated to include Welsh rates of income tax
Individual records: PAYE records: marriage allowance
Amended throughout
Coding: coding allowances and reliefs: allowances
Fifth paragraph amended
Coding: coding allowances and reliefs: gift aid
Second paragraph amended
Coding: coding allowances and reliefs: community investment tax relief (CITR)
Updated to include Welsh rates of income tax
Coding: coding allowances and reliefs: death and superannuation benefit
Guidance amended throughout
Coding: coding allowances and reliefs: double taxation relief
Scottish rates updated
Coding: coding allowances and reliefs: enterprise investment scheme
Guidance amended under subheading 'How to calculate coding allowance for Enterprise Investment Relief'
Coding: coding allowances and reliefs: seed enterprise investment scheme
Scottish rates updated
Coding: coding allowances and reliefs: social investment tax relief
Scottish rates updated
Coding: coding allowances and reliefs: registered pension schemes
First Note updated
Coding: coding allowances and reliefs: venture capital trust
Scottish rates updated
Individual records: maintain individual details: date of birth
Link in second bullet pointed updated
Individual records: maintain individual details: indicators
The guidance under subheading 'Individual Summary screen' amended
Individual records: merge individual records: introduction
Updated to include Welsh rates of income tax
Individual records: merge individual records: automated merge
Updated to include Simple Assessment
Individual records: merge individual records: post automated merge
Updated to include Simple Assessment
Individual records: merge individual records: manual merge
Guidance amended
Individual records: merge individual records: manual merge: post merge processing
Updated to include Simple Assessment and action guide links updated
Updated to include Simple Assessment and action guide links updated
Individual records: contact history: introduction
Guidance amended under subheading 'How to access Contact History'
Individual records: contact history: telephone and correspondence - core principles
New Note added after 2nd bullet list
Individual records: contact history: COP essential and historical notes summary
Guidance amended
Coding: codes: how they are used and calculated: introduction
Updated to include Welsh rates of income tax
Coding: codes: how they are used and calculated: P2 automatic notes
Updated
Coding: codes: how they are used and calculated: P2 notes for codes with no allowances or deductions
Scottish rates updated
Coding: codes: how they are used and calculated: special codes for secondary sources
Guidance added under two new subheadings - 'Allocation of allowances' and 'Ceased secondary sources'
Coding: codes: how they are used and calculated: ways an employer can apply a tax code
Updated to include Welsh rates of income tax
Coding: codes: how they are used and calculated: multiple tax codes on the same day
Updated
Coding: coding deductions and expenses: introduction
Updated to include Welsh rates of income tax
Coding: coding deductions and expenses: benefits in kind
Updated
Coding: coding deductions and expenses: jobseeker’s allowance
Updated to include Welsh rates of income tax
Coding: coding deductions and expenses: underpayments
Fourth paragraph amended under subheading 'Coding in'
Coding: coding: general principles: contents
New page added - PAYE13112
PAYE service income, allowances, benefits and deductions: IABD: contents
New pages PAYE130062 and PAYE130063 added
Coding: coding: general principles: introduction
Updated to include Welsh rates of income tax
Coding: coding: general principles: form suffixes
Guidance updated
PAYE service income, allowances, benefits and deductions: IABD: foreign income
Guidance amended
Reformatted
Guidance amended
PAYE Service income, allowances, benefits and deductions: IABD: MTDB landing
Subject updated
Coding: coding: general principles: estimated pay
Guidance amended under subheadings 'For a mid year start with a start date' and 'For a continuous pension - this is a pension which commenced in CY'
Coding: coding: general principles: intermediate and higher rate individuals
Updated to include Welsh rates of income tax
Reformatted only
Coding: coding: general principles: potential cases for SA
Guidance updated
Coding: coding: general principles: S810 and S811 ITA 2007 (formerly S128 FA 1995) cases
Updated to include Welsh rates of income tax
Coding: adjustments to collect tax: high income child benefit charge (HICBC)
Updated to include Welsh rates of income tax
Employer records: set up employer record: contents
Page PAYE20031 archived
Employer records: set up employer record: introduction
Guidance amended under subheadings 'The employer record' and 'Responsibilities'. And subheading 'PAYE Employer Office' and its accompanying guidance removed
Employer records: set up employer record: checks prior to setting up
Guidance amended throughout
Employer records: set up employer record: election for separate schemes
Updated under subheading 'Formal election'
Employer records: set up employer record: pseudo employer records
Reference to BROCS removed
Employer records: set up employer record: DPNI scheme - direct payment (tax and NIC)
Guidance updated
Employer records: set up employer record: NI scheme - National Insurance only (Action Guide)
Reference to BROCS removed
Employer records: set up employer record: TAS scheme - taxed award scheme
Updated with the address
Employer records: set up employer record: TAS scheme - taxed award scheme (Action Guide)
Notes 1 and 2 updated
Employer records: maintain employer record: contents
Page PAYE21025 archived
Employer records: maintain employer record: introduction
Subject updated
Employer records: maintain employer record: construction industry scheme (CIS) - up to 2007
Reference to BROCS removed
Employer records: maintain employer record: insolvency of employer
Guidance amended throughout
Employer records: maintain employer record: maintain employer address
Reference to BROCS removed
Employer records: maintain employer record: maintain payroll and correspondence details
Reference to BROCS removed
Reference to BROCS removed
Employer records: maintain employer record: RLS correspondence
Reference to BROCS removed. And update made under the subheading 'Amending an address or RLS indicator'
Employer records: maintain employer record: SAP / SPP / OSPP / ASPP / ShPP
Updated to include postgraduate student loans
Employer records: maintain employer record: view employer record
First bullet point updated
Employer records: employer types: care workers / direct payments
Updated to include Statutory Parental Bereavement Pay
Employer records: employer mailings: annual code issue
Guidance amended
Employer records: employer mailings: employer bulletin
Second paragraph amended and final two paragraphs deleted
Employer records: maintain schemes: maintain DOME schemes
BROCS now BROCS InfoArchive
Employer records: maintain schemes: maintain DPGEN, DPNI and DCNI schemes
Reference to BROCS removed
Employer records: maintain schemes: maintain scheme start date
New first Note added and the now second Note updated
Employer records: maintain schemes: maintain TAS schemes
Subject updated
Employer records: modified PAYE schemes: contents
Pages PAYE28012 and PAYE28017 archived
Employer records: modified PAYE schemes: introduction
Guidance amended to remove 'Market research interviewers'
Employer records: modified PAYE schemes: employees seconded abroad
Updated to include COVID-19 note
Employer records: employer record work lists: contents
Page PAYE31046 archived
Employer returns: employer return - quality checks: contents
Pages PAYE40025 to PAYE40031 archived
Employer returns: employer return - quality checks: date stamping employer returns
Reference to BROCS removed
Employer returns: capture employer return - 2005 onwards: introduction
Updated to include postgraduate student loans
Employer returns: capture employer return - 2005 onwards: capturing annual returns - 2005 onwards
Reference to BROCS removed
Employer returns: capture P35 employer return on ETMP - 2013 onwards: introduction
BROCS now BROCS InfoArchive
Employer returns: ECS additional processing action: contents
Pages PAYE43530, PAYE43540, PAYE43545 and PAYE43550 archived
Employer returns: ECS additional processing action: P11D(b) screen - pro-forma
Reference to BROCS removed
Employer returns: electronic employer returns: contents
Page PAYE44035 archived
Employer returns: electronic employer returns: introduction
Reference to BROCS removed
Employer returns: electronic employer returns: incentive payments
Reference to BROCS removed
Reference to BROCS removed
Employer returns: employer return exceptions: filed online capture exception work list
Reference to BROCS removed
Employer returns: employer return exceptions: filed online return exceptions work list
Reference to BROCS removed
Employer returns: employer return post capture: collection of student and postgraduate loans (CSL)
Amended under subheading 'Student Loan (SLD) and Postgraduate Loan (PGL) deductions'
Employer returns: employer return post capture: form P38(S)
Form withdrawn from 6 April 2013
Employer returns: employer return - overpayments: contents
Page PAYE47091 archived
Employer returns: employer return - overpayments: introduction
Guidance amended throughout
Employer returns: employer return - overpayments: form P35D
Updated to include Statutory Parental Bereavement Pay and Postgraduate student loans.
Employer returns: RTI employer overpayments: introduction
Subject updated
Employer returns: RTI employer overpayments: unallocated payments work list
Subject updated
Employer returns: BROCS: contents
Page title amended
Employer returns: BROCS: introduction
Guidance entirely re-written
Address change under subheading 'CISR Final EPS compare'
Employer returns: issue / cancel employer returns: contents
Pages PAYE49015 and PAYE49016 archived
Employer returns: issue / cancel employer returns: end of year forms returned DLO and RLS
Reference to BROCS removed
Background: Real Time Information (RTI): contents
Page PAYE5045 archived
Background: real time information (RTI): new employers joining RTI from November 2012
Final paragraph removed
Background: real time information (RTI): submission types
Guidance amended under subheading 'Earlier Year Update (EYU / EYU(I))'
Background: real time information (RTI): penalties
Guidance amended
Background: real time information (RTI): penalty and appeals service (PAS)
Amended throughout
Employer returns: employer EOY penalties: introduction
TAA now TALA
Employer returns: employer EOY penalties: issuing an employer penalty screen
Guidance amended
Employer returns: employer EOY penalties: exceptions to EOY penalties
Employer EOY penalties: exceptions to EOY penalties – Subject updated.
Employer returns: employer EOY penalties: duty geared penalties
Third paragraph amended
Employer returns: employer return forms: form CIS36
Reference to BROCS removed
Employer returns: employer return forms: form P35
Reference to BROCS removed
Employer returns: employer return forms: form P35(EP)
Reference to BROCS removed
Employer returns: employer return forms: form P35(PS)
Reference to BROCS removed
Employer returns: employer return forms: form SC35
Updated following BROCS decommission
Employer returns: employer return work lists: filed online capture exception
Reference to BROCS removed
Employer returns: employer return work lists: filed online return deletions (Action Guide)
Telephone number for EBS helpdesk removed now only contact by email
Employer returns: employer return work lists: filed online return exceptions
Reference to BROCS removed or updated to BROCS InfoArchive
Employer returns: regulation 80 determinations: contents
Page PAYE54110 archived
Employer returns: regulation 80 determinations: introduction
Guidance amended
First paragraph amended
Guidance updated
Guidance updated
Employer returns: regulation 80 determinations: onus of proof
Guidance updated
Employer returns: regulation 80 determinations: including tax in personal assessment
First paragraph removed
Employer returns: regulation 80 determinations: interest: Interest on tax overdue
Guidance amended
Employer returns: RTI submissions: contents
Page PAYE55025 archived
Employer returns: NICs employment allowance: introduction
Second paragraph amended
Employer returns: NICs employment allowance: claiming the employment allowance
Guidance updated
Employer returns: NICs employment allowance: employers with multiple PAYE schemes
Second paragraph amended
Employer returns: NICs employment allowance: employment allowance claim ends
Guidance updated
Employer returns: NICs employment allowance: effect on PAYE payments
Guidance amended
Second paragraph amended
P11D processing: processing and retrieving forms P11D: contents
Pages archived
P11D processing: tax on expenses and benefits through payroll: contents
Menu published following new page added PAYE58705
P11D processing: tax on expenses and benefits through payroll: introduction
Tax on expenses and benefits through payroll: introduction - updated
Employment maintenance: create employment: P45 part 3 employer responsibilities
Updated to include postgraduate student loans
Employment maintenance: create employment: form P60
Updated to include postgraduate student loans
Employment maintenance: filing online: employers: automatic entry of leaving details
Updated to include Welsh rates of income tax
Employment maintenance: filing online: employers: automatic setting up of records
Updated to include Welsh rates of income tax
Employment maintenance: filing online: employers: automatic record update for new pensioners
Guidance amended under subheading 'Automatic issue of tax code calculation - RTI and non RTI employer'
Employment maintenance: maintain employment: introduction
Guidance amended
Employment maintenance: maintain employment: create NT period of employment
Updated to include Welsh rates of income tax
Employment maintenance: jobseeker’s allowance: what happens when a JSA claim is made
Updated to include Welsh rates of income tax
PAYE operation: aspects of PAYE operation - employer: payment of arrears of pay for closed tax years
Action guide links updated
PAYE operation: aspects of PAYE operation - employer: tax tables
Updated to include Welsh rates of income tax
PAYE operation: specific employments: contents
Page PAYE70280 archived
PAYE operation: aspects of PAYE operation - employee: tax tables
Updated to include Welsh rates of income tax
PAYE operation: payments for PAYE purposes: contents
New page PAYE72028 added
PAYE operation: payments for PAYE purposes: free of tax payments
Updated to include Welsh rates of income tax
PAYE operation: payments for PAYE purposes: holiday pay
Updated to include Welsh rates of income tax
PAYE operation: payments for PAYE purposes: non-cash remuneration
Updated to include Welsh rates of income tax
PAYE operation: lump sum termination payments: how employers operate PAYE on termination payments
First paragraph under subheading 'Termination payment is made wholly or partly in kind. For example, a house or car is transferred' amended
PAYE operation: lump sum termination payments: termination payment notification received
Second bullet point amended
PAYE operation: pensioners: changes to rate of benefit after record uprated
Guidance amended
PAYE operation: pensioners: K codes and state pensions
Updated to include Welsh rates of income tax
PAYE operation: pensioners: P173
Guidance amended
PAYE operation: pensioners: pension paid to dependant of former employee
Updated throughout
PAYE operation: pensioners: rejection of form P46(DWP)(Slip)
Guidance amended
PAYE operation: pensioners: small occupational pensions
Updated to include Welsh rates of income tax
Guidance amended under subheading 'New claimants'
PAYE operation: employment and support allowance: coding
Updated to include Welsh rates of income tax
PAYE operation: employment and support allowance: important points to note
Updated to include Welsh rates of income tax
PAYE operation: taxation of jobseeker’s allowance: temporary short time working compensation scheme
Updated to include Welsh rates of income tax
PAYE operation: taxation of jobseeker’s allowance: temporary stop claimants and strikers
Updated to include Welsh rates of income tax
PAYE operation: taxation of jobseeker’s allowance: two schemes in operation for JSA
Updated to include Welsh rates of income tax
PAYE operation: taxation of jobseeker’s allowance: what the department for work and pensions does
Updated to include Welsh rates of income tax
PAYE operation: targeted review forms: business by telephone
Guidance amended
PAYE operation: double taxation claims submitted by non resident individuals: responsible offices
Second row in the table amended
Removed reference to the International Manual at INTM345600 from the Sweden section as the page has been archived and refers you to the Double Taxation manual.
Updated
PAYE operation: international employments: contents
New pages added - PAYE81949 and PAYE82008
International employments: PAYE directions for individuals who are treaty non resident in the UK – Updated under subheading ‘Treaty relief employer’.
PAYE operation: international employments: employees who work for foreign diplomatic missions in UK
Guidance amended under subheading 'Embassy Unit'
PAYE operation: international employments: offshore employment intermediaries
Guidance updated
Guidance updated
Updated
Deadline date updated
Updated
Reconcile individual: underpayments: voluntary direct payments
Guidance updated
Reconcile individual: overpayments: repayments
Overpayments: repayments - updated
Reconcile individual: overpayments: repayment claim forms and requests
Overpayments: repayment claim forms and requests – Subject updated.
Reconcile individual: posting EOY information to individual records: P14 / RTI end of year records
Guidance amended under subheading 'RTI created end of year records'
Reconcile individual: posting EOY information to individual records: revision of employer’s returns
Guidance amended
Reconcile individual: posting EOY information to individual records: under-deductions
Updated to include Welsh rates of income tax
Reconcile individual: end of year reconciliation: reconciliation summary screen
Updated to include Simple Assessment
Reconcile individual: end of year reconciliation: multiple years reconciliation summary screen
Updated to include Simple Assessment
Reconcile individual: end of year reconciliation: tax calculation screen
Guidance updated under subheading 'Issue Copy of Tax Calculation action link'
Reconcile individual: end of year reconciliation: tax calculation - reasons for underpayment screen
Updated to include Simple Assessment
Updated to include Simple Assessment
Reconcile individual: end of year reconciliation: arrears of pay or pension
Updated
Reconcile individual: in-year reconciliation: special circumstances
Updated to include Welsh rates of income tax
Reconcile individual: in-year reconciliation: cessation repayment calculation
Updated to include Welsh rates of income tax
Reconcile individual: in-year reconciliation: Lump sum death benefits
Updated
Reconcile individual: in-year reconciliation: unemployment repayments
In-year reconciliation: unemployment repayments – Subject updated.
Reconcile individual: in-year reconciliation: unemployment repayments calculation: overpaid
Guidance updated
Reconcile individual: in-year reconciliation: state pension deferral lump sum payments
Updated to include Welsh rates of income tax
Reconcile individual: un-reconciled cases: cases that will be output for clerical clearance
Guidance amended
Reconcile individual: reconciling CY-4 to CY-2: introduction
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Reconcile individual: reconciling CY-6 to CY-2: reconciling multiple years - re reconciling years
Guidance amended
Updated to include Simple Assessment
Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - final results
Updated to include Simple Assessment
Reconcile individual: simple assessment: contents
New pages added from PAYE96305 to PAYE96360
Reconcile individual: simple assessment: introduction and overview
Guidance amended throughout
Reconcile individual: simple assessment: voluntary payments
Guidance amended
Guidance amended
Reconcile individual: simple assessment: merging a record with Simple Assessment years
Guidance and page title amended
Reconcile individual: simple assessment: financial events summary
Guidance amended
Accounting: end of year: introduction
New third bullet point added to the third paragraph
PAYE operation: double taxation claims submitted by non resident individuals: responsible offices
Second row in the table amended
Coding: coding allowances and reliefs: death and superannuation benefit
Guidance amended throughout
Employer returns: regulation 80 determinations: making a determination
Updated
Updated
PAYE operation: double taxation claims submitted by non resident individuals: responsible offices
Table updated
Employer returns: employer return post capture: regulation 80 determinations (Action Guide)
Page archived
Employer returns: employer return post capture: contents
Pages PAYE46090 and PAYE46091 archived
Employer returns: regulation 80 determinations: action to take after determination made
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Employer returns: regulation 80 determinations: contents
Page PAYE54110 archived
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Pages PAYE27029, PAYE27030 and PAYE27031 archived
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Pages PAYE54055, PAYE54075, PAYE54120, PAYE54185, PAYE54195, PAYE54240 and PAYE54260 archived
Section PAYE73000 archived
Amended last paragraph 'If a decision still cannot be made after a referral to Band O or HO support.
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Pages PAYE27011, PAYE27012 and PAYE27013 archived
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Pages PAYE54020 and PAYE54040 archived
First paragraph removed
First paragraph amended
Removed reference to the International Manual at INTM345600 from the Sweden section as the page has been archived and refers you to the Double Taxation manual.
Fifth paragraph amended
Second paragraph amended
Fourth paragraph amended under subheading 'Coding in'
First paragraph under subheading 'Termination payment is made wholly or partly in kind. For example, a house or car is transferred' amended
Second bullet point amended
Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform
Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform
Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform
Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform
Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform
Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform
Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform
Pages PAYE40025 to PAYE40031 archived
P242 2023 published
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Pages PAYE20085, PAYE20105, PAYE20106, PAYE20115, PAYE20116, PAYE20150 and PAYE20151 archived
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Page PAYE21260 archived
Banner message added to advise users that, following a court decision in 2021 HMRC are in the process of reviewing this page. Any comments or feedback, can be sent to the manuals team inbox hmrcmanualsteam@hmrc.gov.uk
Guidance added under two new subheadings - 'Allocation of allowances' and 'Ceased secondary sources'
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Guidance amended under subheadings 'The employer record' and 'Responsibilities'. And subheading 'PAYE Employer Office' and its accompanying guidance removed
Guidance amended throughout
Third paragraph amended
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Page title amended
Guidance entirely re-written
Scottish rates updated
Scottish rates updated
Scottish rates updated
Scottish rates updated
Scottish rates updated
Guidance amended throughout
Amended throughout
Updated
Paragraph under subheading 'Responsibilities' updated
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Final paragraph removed
Guidance amended throughout
The guidance under subheading 'Portugal' has been entirely amended
2022
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Pages PAYE49015 and PAYE49016 archived
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Content updated to add EMP40049 link
Updated
Guidance updated
Guidance updated
Guidance updated
Guidance updated
Guidance updated
Guidance updated
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Action guide links updated
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Pages PAYE42011 to PAYE42016, and pages PAYE42021 and PAYE42031 archived
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Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Pages PAYE46011, PAYE46021, PAYE46071, PAYE46081 and PAYE46096 archived
Page archived - guidance moved to the Ocelot platform
Page PAYE47091 archived
Telephone number for EBS helpdesk removed now only contact by email
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Pages PAYE21161 and PAYE21171 archived
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Pages PAYE28012 and PAYE28017 archived
Guidance amended to remove the Years up to 2004 Action Guide entries
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Forms PAYE40017 to PAYE40023 archived
Guidance amended under subheading 'How to calculate coding allowance for Enterprise Investment Relief'
Guidance amended under subheading 'Claims for a combination of EIS, SEIS and SITR'
Two links fixed and guidance amended under subheading 'Foreign dividend income'
Guidance amended throughout
Guidance amended
Updated
Guidance amended
First paragraph amended
Guidance amended
Guidance amended
Guidance amended under subheading 'Cyprus'
Guidance for the United Arab Emirates added
Minor amendment
Guidance amended under subheadings 'Deceased' and 'Dividend Allowance from 6 April 2016'. And the guidance under subheading 'Trust, settlement and estate income - taxed at 22%' deleted
Page archived - guidance now on the Ocelot hub
Page archived - guidance now on the Ocelot hub
Page archived - guidance now on the Ocelot hub
Page archived - guidance now on the Ocelot hub
Page archived - guidance now on the Ocelot hub
Pages PAYE20136 / PAYE20141 / PAYE20161 / PAYE20166 / PAYE20171 archived
Page archived - guidance now on the Ocelot hub
Page archived - guidance now on the Ocelot hub
Pages PAYE21176 and PAYE21206 archived
Page archived - guidance now on the Ocelot hub
Page archived - guidance now on the Ocelot hub
Page archived - guidance now on the Ocelot hub
Page archived - guidance now on the Ocelot hub
Page archived - guidance now on the Ocelot hub
Page archived - guidance now on the Ocelot hub
Pages PAYE27032 / PAYE27033 / PAYE27034 / PAYE27035 / PAYE27036 / PAYE27037 archived
Guidance amended under subheading 'What is a valid assignment?'
SA cases and non-PAYE income already in code section updated to refer to TR6 box 3 on the self assessment tax return
Second paragraph amended and final two paragraphs deleted
New third bullet point added to the third paragraph
The guidance under subheading 'Individual Summary screen' amended
Page archived - guidance now transferred to Ocelot
Page archived - guidance now transferred to Ocelot
Pages PAYE20021 and PAYE20131 archived
Page archived - guidance now transferred to Ocelot
Page archived - guidance now transferred to Ocelot
Page PAYE44036 archived
Page PAYE21181 archived
Page archived - guidance now transferred to Ocelot
Page PAYE57520 archived
Page PAYE42026 archived
Updated
Updated
Updated
Final paragraph under subheading 'Washing company cars' amended
First bullet point amended
New entry 'Breathing Space previous periods' added to the table under subheading 'Individual Summary screen'
updated
P242 2022 uploaded
Second paragraph amended
Second paragraph amended
Second paragraph amended
Updated
Updated under subheading 'Formal election'
Page archived - guidance no longer applicable
Page PAYE20026 archived
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Guidance amended
New pages PAYE70223 and PAYE70285 added
Amended throughout
Guidance updated
2021
Guidance amended under subheading 'Coding descriptor to use'
Guidance amended
Guidance amended under subheading 'How to access Contact History'
Guidance amended
Guidance amended under subheadings 'Blind Person’s Allowance' and 'Venture Capital Trust'
Guidance updated under subheadings 'Bankruptcy' and 'Other workers'
The guidance in the 'Manual Code' entry in the first table has been updated
New Note added after 2nd bullet list
Guidance updated
Guidance updated under subheading 'BACS Repayment overview'
Guidance updated under subheading 'Issue Copy of Tax Calculation action link'
Guidance amended under subheading 'Embassy Unit'
Guidance updated
Guidance amended under subheading 'Business continues under the control of an IP'
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
New 'Breathing Space' added
Guidance updated
Guidance amended under subheading 'Automatic issue of tax code calculation - RTI and non RTI employer'
Guidance amended at Step 10
Breathing Space added to first table
Guidance amended under subheading 'Earlier Year Update (EYU / EYU(I))'
Guidance amended under subheading 'Late payment notices (1 and 2) GNS'
Guidance amended
Amended under subheading 'Student Loan (SLD) and Postgraduate Loan (PGL) deductions'
Guidance amended under subheading 'Determination under appeal'
First paragraph amended
First paragraph amended
New fifth paragraph added
Guidance amended
Guidance amended throughout
Guidance amended
Guidance amended
Guidance amended
New page PAYE72028 added
Guidance amended under 'British Virgin Islands'
Guidance amended at Part 12
Guidance amended at Parts 21 and 25
Guidance amended throughout
Guidance amended under subheading 'RTI created end of year records'
Guidance amended
Guidance amended under subheading 'General information'
Guidance amended under subheading 'Automatic triggers'
Guidance within the table amended
Guidance amended under subheadings 'Trustees in Bankruptcy' and 'P14 or EOY Record: incorrect pay figure'
Guidance amended
Guidance amended
Guidance amended under subheading 'Employer notification of employee address changes'
Part 445 within the table amended
Deadline date updated
Deadline date updated
Car Details part updated
Guidance updated
Guidance updated
Guidance updated
Guidance amended
2020
Guidance amended under subheading 'New claimants'
Link in second bullet pointed updated
Spelling error corrected
Guidance updated
Updated to include the return to address
Minor amendment
Updated with the address
Notes 1 and 2 updated
Guidance amended to remove 'Market research interviewers'
Page archived
Page archived
Page PAYE21085 removed
Page PAYE28025 removed
Guidance updated
Page reformatted
New '‘Arrangement in respect of Short Term Business Visitors (STBV) – Appendix 8’ document that replaces the previous version
COVID-19 update
Page re-published
Important note added
Contact team updated
Contact team updated
Guidance updated
Guidance updated
Contact team updated
Contact team updated
Contact team updated
Updated to include COVID-19 note
Updated to include COVID-19 note
Updated to include COVID-19 note
Guidance updated
Contact team updated
Contact team updated
Contact team updated
Contact team updated
Contact team updated
Guidance updated
Contact team updated
Contact team updated
Contact team updated
Contact team updated
Contact team updated
Contact team updated
Contact team updated
Contact team updated
Contact team updated
Contact team updated
SA criteria updated
Contact team updated
Contact team updated
Contact team updated
Contact team updated
Contact team updated
Contact team updated
Contact team updated
Contact team updated
Updated to include COVID-19 note
Updated to include COVID-19 note
Updated
Link fixed
Updated to include postgraduate loans
Guidance updated
Guidance updated
Guidance updated
Guidance updated
Note added to Step 4
Guidance updated
Guidance updated
Fuel types updated
Link fixed
New pages added - PAYE81949 and PAYE82008
Updated to include postgraduate loans
Updated to include Statutory Parental Bereavement Pay
Updated to include Statutory Parental Bereavement Pay and Postgraduate student loans.
Updated to include Statutory Parental Bereavement Pay
Updated to include postgraduate student loans
Updated to include postgraduate student loans
Updated to include postgraduate student loans
Updated to include postgraduate student loans
Updated to include postgraduate student loans
Updated to include postgraduate student loans
Updated to include postgraduate student loans
Updated to include postgraduate student loans
Guidance amended
Updated to include postgraduate student loans
Updated to include postgraduate student loans
Updated to include postgraduate student loans
Updated to include postgraduate student loans
Updated to include postgraduate student loans
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Amended under subheading 'Arrangement from April 2006'
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance and page title amended
Guidance amended
tax40121 link fixed
Guidance amended
Guidance amended
2019
Guidance amended throughout
New pages added from PAYE96305 to PAYE96360
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Guidance updated
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment and action guide links updated
Updated to include Simple Assessment and action guide links updated
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Guidance amended under subheadings 'For a mid year start with a start date' and 'For a continuous pension - this is a pension which commenced in CY'
First Note updated
New first Note added and the now second Note updated
Guidance updated
Updated under subheading 'Trust, Settlements and Estates income at savings rate'. And links to action guides updated
Updated to include 'Relief at Source'
Review date amended
Guidance updated
Guidance amended under the 'Penalties' subheading
Update to Scottish 2018-19 example
Updated to include Welsh tax codes
Updated with link to Scottish and Welsh rates
Updated under subheading 'P2 issue' to include Welsh income tax rates
Updated under Welsh income tax rates
Updated
Note removed
Updated to include the Welsh rate of income tax
Updated under subheading 'Tax Due fields'
Updated
Updated
Updated to include Welsh rates of income tax
Second Note updated
TAA now TALA
TAA now TALA
TAA now TALA
TAA now TALA
Page archived - guidance no longer applicable
Page PAYE5015 archived
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated under the last subheading 'EYU'
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated throughout
Updated throughout
Updated
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated
Updated
Updated to include Welsh rates of income tax
Updated
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated
Updated
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Changes to special arrangements from April 2019
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Updated to include Postgraduate Loans
Updated to include Welsh rates of income tax
Updated
New page added - PAYE100040
Guidance updated
Guidance updated
Guidance updated
Guidance updated
2018
BROCS archived and subject updated
Real time information (RTI): penalty and appeals service (PAS) – Restricted text updated.
Marriage Allowance part updated
New subject 'NT codes - Dynamic coding'
how they are used and calculated: K codes updated
Updated
Update with 2018-19 Scottish rate bands
Subject updated
Updated
Updated
Updated
Coding: general principles: introduction - updated
Subject updated
Scottish tax update
Updated.
Reference to BROCS removed
References to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Subject updated
Reference to BROCS removed
Subject updated
Reference to BROCS removed
Subject updated
Subject updated.
Address change under subheading 'CISR Final EPS compare'
Address change under subheading 'CISR/P35 compare'
Subject updated
Subject updated
Updated under subheading 'Coding'
Amended under subheading 'Employer deducts tax in the current tax year'
Scottish tax update
Subject updated
Subject updated
Minor update to Note
Minor updates referencing Scottish tax
Updated
Updated
Minor update referencing Scottish tax
Updated
Minor update referencing Scottish tax
Minor update referencing Scottish tax
Minor update referencing Scottish tax
Minor update referencing Scottish tax
Minor update referencing Scottish tax
Minor update referencing Scottish tax
Link updated
Overpayments: repayments - updated
Payable orders cannot be sent direct to a UK bank/building society
End of year reconciliation: interaction with self assessment – Subject updated.
Updated under subheading 'Cessation repayments: SA cases' to include any payment after leaving
Reformatted
Guidance updated
Page archived - replaced by Action Guide tax40006
Page PAYE31046 archived
Form withdrawn from 6 April 2013
Updated under subheading 'Cases reconciled balanced within tolerances, no PUP'
Updated
Subject updated
First bullet point amended
New pages PAYE130062 and PAYE130063 added
SLBS now SLS
Updated for Scottish customers
New page added - PAYE13112
Under subheading 'Customer contact' text in the third bullet point referring to Voluntary Payment Letter removed
Introduction updated
New page added - PAYE13097
Student loan update
Tax codes SD1 and SD2 listed
New Scottish example added
New Scottish example added
New Scottish example added
Subject updated
New Scottish example added
Subject updated
Updated under heading 'Customers with Scottish status'
New paragraph 'Scottish Starter Rate'
Subject updated
Subject updated
Minor update referencing Scottish tax
Minor update referencing Scottish tax
Minor update referencing Scottish tax
Payable orders cannot be sent direct to a UK bank/building society
Subject updated
Introduction updated
BROCS now BROCS InfoArchive
Reference to BROCS removed
Subject updated
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
BROCS now BROCS InfoArchive
Subject updated
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
BROCS now BROCS InfoArchive
BROCS now BROCS InfoArchive
BROCS now BROCS InfoArchive
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
BROCS now BROCS InfoArchive
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Updated following BROCS decommission
Reference to BROCS removed
Reference to BROCS removed or updated to BROCS InfoArchive
BROCS now BROCS InfoArchive
Updated under subheading 'Corresponding with reluctant employers'
Reference to BROCS removed
Reference to BROCS removed
References to BROCS removed
Reference to BROCS removed
References to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS reviewed and updated
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed. And update made under the subheading 'Amending an address or RLS indicator'
Reference to BROCS removed
First bullet point updated
Page archived - guidance no longer required following BROCS decommissioning
Page PAYE21210 archived
Reference to BROCS removed
Reference to BROCS removed
Reference to BROCS removed
Second bullet point updated
Updated under subheading 'How to calculate coding allowance for VCT'
Link amended under the subheading 'Student Loan deductions (SLD)'. And guidance amended under the subheadings 'Starting SLDs' and 'Reporting SLDs on returns'
Business calendar updated
Minor update
Updated under subheading 'Notification of employees included in the arrangement'
Updated under subheading 'Calculation of estimated PAYE on tax equalised earnings' - 12 inserted and subsequent points re-numbered
New points 21 and 25. And all subsequent points re-numbered
2017
Business calendar updated
Scottish tax updated
Scottish tax update
Scottish tax update
Scottish tax update
First bullet updated to replace weeks with days
Two new entries listed in the Underpayments table for simple assessment
Scottish tax updates
Business calendar updated
Subject updated
New page PAYE130090 added
Address updated
Link inserted to PAYE11010 for NT codes
Business Calendar updated
Subject updated
Updated under Personal Savings Allowance
Minor update
Updated under the subheading Portugal
Guidance updated
Business Calendar updated
Table updated
Minor updates
Subject updated
Subject updated
Updated
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Updated
Subject updated
Pages PAYE54275, PAYE54280, PAYE54285 and PAYE54290 archived
Updated
Updated
Page archived
Page archived
Page archived
Removed wording of Scottish Income Tax
Subject updated
Subject updated
Updated
Page archived
Subject updated
Subject updated
Subject updated
Taxation of jobseeker's allowance: what the department for work and pensions does - updated
Subject updated
Targeted review forms: how to process form R40 – updated under subheading ‘Trust, settlement and estate income – dividend income’
Targeted review forms: how to process form R40 – updated under subheading ‘Trust, settlement and estate income – dividend income’
Review of claims and deductions: Charitable Donation (Action Guide) - notes added regarding gift aid
Update made to change date 31 May to 2 July
New page PAYE130085 added
Updated
Updated
Updated
Reformatted only
Real time information (RTI): penalty and appeals service (PAS) - Restricted text updated.
Codes: how they are used and calculated: P2 automatic notes - new automatic notes added
Business Calendar updated
Codes: how they are used and calculated: P2 notes - Updated
Codes: how they are used and calculated: K codes - Updated
Codes: how they are used and calculated: potential underpayments - Updated
Codes: how they are used and calculated: code reductions - Updated
Codes: how they are used and calculated: multiple tax codes on the same day - Updated
Codes: how they are used and calculated: allowances and reliefs - how to calculate - Updated
Codes: how they are used and calculated: viewing tax code history – updated
Coding deductions and expenses: benefits in kind - updated
Coding deductions and expenses: underpayments - updated
Coding: general principles: coding objections - updated
Coding: general principles: estimated pay – page rewritten
Coding: general principles: potential underpayments (PUPs) and In Year Adjustments (IYAs) in SA cases – updated
Modified PAYE schemes: employees seconded abroad - updated
Modified PAYE schemes: employees seconded abroad - EP Appendix 7B arrangements from April 2006 (Action Guide) - updated
ECS additional processing action: P11D(b) receipt screen - updated
Logging forms P11D: common mistakes on forms P11D - updated
Processing and retrieving forms P11D: capture van benefit - updated
Processing and retrieving forms P11D: capture MARORS - updated
QA/QC for captured forms P11D: completing the QA/QC questions - updated
ECS / NPS inhibition signal: introduction - updated
P11D(b) penalty appeals: consideration by a higher officer - updated
Tax on expenses and benefits through payroll: introduction - updated
Targeted review forms: how to process form R40 - updated
Underpayments: PAYE underpayments - Updated
Reconciling CY-4 to CY-2: reconciling multiple years - first year result - updated
end of year: underpayment spreading - updated
Glossary - Incentive Award Unit address updated
Subject updated
Subject updated
Subject updated
Menu published following new page added PAYE58705
Business Calendar updated
Subject updated.
Subject updated.
Subject updated.
Real time information (RTI): generic notification service (GNS) – Subject updated.
Subject updated.
Coding allowances and reliefs: introduction - updated with further Scottish income tax changes.
Updated.
Coding allowances and reliefs: gift aid - Subject updated.
Updated.
Updated under subheading ' Items for which an adjustment is required in the code'.
Subject updated.
Employer return post capture: collection of student loans (CSL)
Filing online: employers: automatic setting up of records - Updated under the subheading - ‘Scottish rate of income tax’.
Business Calendar updated
Codes: how they are used and calculated: rules for working out codes – update made under subheading ‘Long tax codes’.
Underpayments: voluntary direct payments – Subject updated.
Business Calendar updated
Real time information (RTI): penalty and appeals service (PAS) - Subject updated
Employer EOY penalties: exceptions to EOY penalties – Subject updated.
Overpayments: repayments by BACS process - Update made under subheading ‘BACS Exceptions’.
2016
Updates for PAYE Manual PAYE91037
Subject updated
Updated under subheadings ‘Personal Savings Allowance’.
Subject updated.
new page added
Overpayments: Repayment by BACS process – Updated under subheading ‘No contact made – BACS repayment not claimed’ and new subheading and paragraph added ‘Extension to 45 day period – delayed Payable Order process’.
Overpayments: repayment claim forms and requests – Subject updated.
In-year reconciliation: unemployment repayments – Subject updated.
In-year reconciliation: state pension deferral lump sum payments – Subject updated.
Business Calendar updated
Codes: how they are used and calculated: allowances and reliefs – how to calculate
Coding deductions and expenses: non-PAYE income – Updated under subheadings ‘Personal Savings Allowance’ and ‘Untaxed interest’.
Coding: general principles: estimated pay – Updated under subheading ‘Employments and Pensions unable to use CY RTI information’
International employments: PAYE directions for individuals who are treaty non resident in the UK – Updated under subheading ‘Treaty relief employer’.
Targeted review forms: how to process form R40 - Updated under subheading 'UK interest and dividends'.
End of year reconciliation: interaction with self assessment - Updated under subheading 'SA years reconciled on NPS'.
Updated guidance per authors amendments.
IABD: allowances - Updated under subheading 'Personal Savings Allowance'.
IABD: investment income - Subject updated
Calendar updates made
Glossary of terms – updated to include Tax Deducted Scheme for Interest.
Coding deductions and expenses: non-PAYE income – Updated under subheadings 'Personal Savings Allowance' and 'Untaxed Interest'
Merge individual records: manual merge: post merge processing – Bullet to check indicators updated to check for ‘No ATS’ indicator on merge-from record and actions to take.
Refreshed