Recent updates to the PAYE Manual

Section

Details of update

PAYE7006

'Decision maker (Action Guide)' - At step 10 letter amended to read SA636 (previously read SA635).

PAYE12025

'Automated coding of P11D benefits and expenses from ECS' - Text updated under sub heading 'Expenses claimed under S336 ITEPA 2003'.

PAYE12035

'Benefits in kind' - Text updated under sub heading 'Coding benefits on form P11D that are subject to an expenses claim'.

PAYE12045

'Expenses' - Under sub heading 'Locally agreed expenses' new paragraph and heading added for 'FRE for police officers'. Under sub heading 'Flat rate expenses (FRE)' a 'Note' has been added about reviewing the EBS record when deciding if FRE is due.

PAYE21026

'Cessation and dormancy (Action Guide)' - Action Guide updated.

PAYE21031

'Cessation of an employer record (Action Guide)' - Text added to steps 11 and 18.

PAYE21056

'Dormant employer records (Action Guide)' - Text added to steps 6, 9, 11 and 15.

PAYE21206

'Reopening an employer record (Action Guide)' - Text added to step 2.

PAYE40030

'Form P35 only - 2005 onwards (Action Guide)' - Step 2 updated.

PAYE50001

'Employer payments - introduction' - Details updated as to where fact sheets that describe payment methods can be obtained.

PAYE50010

'Payments in euro' - Subject updated.

PAYE50015

'Payments received in processing offices' - Under sub heading 'Payments general' text updated relating to where to obtain payment advice.

PAYE50016

'Payments received in processing offices (Action Guide)' -Steps 20 and 21 updated about where to obtain payment advice.

PAYE81700

'Modified NICs: employer required to deduct UK NICs from employees' pay, but not UK tax' - Subject updated and link added to the 'NIC Settlement Return (NSR)'.

PAYE81740

'Tax equalisation arrangements' - Under sub heading 'Tax equalised arrangements under EP Appendix 6: Modified NICs' link added to the 'NIC Settlement Return (NSR)'.

PAYE93001

'End of year reconciliation: introduction' - 'Note' added at the beginning.

PAYE93016

'Multiple years reconciliation summary screen' - Text added at the beginning.

PAYE93040

'Tax calculation - reasons for overpayment screen' - Final 'Note' in the subject updated.

PAYE93045

'Tax calculation - reasons for underpayment screen' - Final 'Note' in the subject updated.

PAYE96235

'Reconciling multiple years - cancelling tax calculations' - Text added to subject.

PAYE96280

'Reconciling multiple years - years to 2007-08 inclusive' - Text updated at beginning of subject. Text updated and 'Note' added under sub heading 'P11D benefits'.

PAYE104025

'Manual merge individual' - Text updated under sub heading 'Merge Individual Trigger screen'.

PAYE104026

'Manual merge individual (Action Guide)' -'Notes' updated at step 9.

PAYE130040

'Employment benefits' - New sub heading and corresponding text added for 'Section 336'.

PAYE130050

'Expenses' - New subheading and corresponding text added for 'Other Expenses'.