Recent updates to the PAYE Manual

Section

Details of update

PAYE11050

'Rules for working out codes' - Text updated under the sub heading 'Long tax codes'.

PAYE12071

'Work item 93 - unable to code u/p - insufficient income live SA (Action Guide)' - Step 16 updated.

PAYE13013

'Work item 182 - annual coding - code NT carried forward (Action Guide)' - Under sub heading 'Update the record', step 3 updated.

PAYE13032

'Work item 244 - automatic coding update - manual code indicator set reason '52 week BA' (Action Guide)' - Step 3 updated.

PAYE21091

'Employer segmentation (Action Guide)' - At step 5 segmentation band letters added for 2010 for large and small employers. No letters were issued this year for medium employers.

PAYE51040

'Responsibilities for handling EOY interim penalty enquiries' - New subject.

PAYE61091

'Work item 11 - P46 box A - no live primary - secondary at same EMP REF (Action Guide)' - New steps 4 and 5 added about if the employments have been updated and a primary source now exists. Remaining steps re-numbered accordingly.

PAYE61201

'Work item 76 - P14 cannot be linked to multiple employments (Action Guide)' - Steps 11, 13, 14, 16 and 27 updated.

PAYE64016

'Delete employment (Action Guide)' - Step 4 under sub heading 'Employment created from P14' updated.

PAYE67026

'Joint claims to jobseekers allowance (Action Guide)' - 'Note' added at step 12 under sub heading 'Action on receipt of form P180(MAN) for P14U amendment'.

PAYE76071

'P46(DWP) (Action Guide)' - Step 2 updated with new payment frequency periods.

PAYE76075

'P46(DWP) details' - Entries updated for 'Category A pension', 'Category B pension' 'Widow's benefit' and 'Date of entitlement' (previously called 'date of first payment').

PAYE76087

'Work item 136 - first year NIB (Action Guide)' - Under sub heading 'Update record', steps 2 and 6 updated and 'Note' added at step 5.

PAYE76089

'P161 (Action Guide)' - Steps 5 and 6 changed places and step 6 updated.

PAYE76090

'Pensioners work item 136 deletion (Action Guide)' - Under sub heading 'Initial action in all cases', 'Note' added at step 1.

PAYE76125

'Deferred state pension' - Subject updated.

PAYE90026

'PAYE underpayments of 2,000 or more (Action Guide)' -Step 9 updated to add instruction to change the SA start date.

PAYE91063

'Prepare and issue a manual repayment (action Guide)' - Steps 2, 7 and 10 updated to add a check that the case is appropriate for a manual payable order.

PAYE93001

'End of year reconciliation: introduction' - New sub heading added 'Interaction with Self Assessment'.

PAYE93015

'Reconciliation summary screen' - New sub headings added for 'SA Year field' and 'SA Start Year action link'.

PAYE93032

'SA start year' - New subject.

PAYE93033

'SA Start Year screen' - New subject

PAYE93034

'Existing SA case - changing / setting an SA start year (Action Guide)' - New Action Guide.

PAYE93035

'New SA case - changing an SA start year (Action Guide)' - New Action Guide. This reference was previously for 'Tax calculation screen' which is now at PAYE93037.

PAYE93037

'Tax calculation screen' - this subject was previously at PAYE93035.

PAYE93060

'Work item 104 - tax calculation - manual issue (Action Guide)' - Action Guide re-written.

PAYE98005

'SA underpayments' - Text re-written under sub heading 'Reducing SA underpayments'.

PAYE103025

'Maintain individual details: address' - Text above the table updated about regional country codes.

PAYE103026

'Maintain individual details: insert / edit address (Action Guide)' - Step 8 updated about selecting the address to be recorded and 'Note' added.

PAYE103047

'Non CESA: insert agent details (Action Guide)' - 'Note' at step 3 updated about the country field default.

PAYE103056

'Insert / amend capacitor details (Action Guide)' - 'Note d' at step 3 updated about the country field default.

PAYE104026

'Manual merge: referring cases (Action Guide)' - Step 11 under 'For TRN to NINO and TRN to TRN cases' updated in respect of deceased cases.

PAYE106012

'Work item 215 - RLS updated - review automated outputs (Action Guide)' - Under sub heading 'Initial action', contact details at step 1 updated.

PAYE120020

'Trace and match - employer' - Text added at the end of the subject about, if the employer reference has been traced, the checks to make before you issue automatic or manual correspondence to the employer.

PAYE120046

'Work item 79 - information from SA - no trace individual (Action Guide)' - Step 9 changed to refer you to the Self Assessment Manual (SAM101106) for guidance in a 'mixed case' scenario.

PAYE130066

'IABD: state pensions (Action Guide)' - Under sub heading 'Commenced in CY' steps 7 and 8 updated with the new payment frequency periods.