PAYE Manual - Recent changes to this guidance
Below are details of the amendments that were published on 22
February 2008 (see the
update index for all updates).
| Section | Details of update |
| Forms Index | Forms added:
P11 (2008-09) P14/P60 (Manual) (2007-08) P14 Insert (2007-08) P32 (2008) P35 (2008) P38A (2008) P38(S) (2008) P60 (2007-08) Forms replaced / updated: P14 Cover sheet (updated version) P17 (2007) replaced with P17 (2008) version P63 replaced with P63 (2008) |
| PAYE12051 | ‘Non-PAYE income (Action Guide)’ – Step 9 removed as the RTNSUB is no longer used to keep the records in SA. Remaining steps renumbered accordingly. |
| PAYE25045 | 'Employer records: employer mailings: employer orderline' - amendments to Orderline phone number format, background and responsibility |
| PAYE30015 | 'Employer records: movement of an employer record: movement of employer record - general' - change to Employer & Taxpayer Records stencil |
| PAYE47020 | 'Employer returns: employer return - overpayments: completion of form P565 request stencil' - When to use form P565 in CIS and 'struck off' disposing of an overpayment cases |
| PAYE47021 | 'Employer returns: employer return - overpayments: completion of form P565 request stencil(Action Guide)' - Employer returns: employer return - overpayments: completion of form P565 request stencil (Action Guide) |
| PAYE47025 | 'Employer returns: employer return - overpayments: form P565' - When to use form P565 in CIS and 'struck off' disposing of an overpayment cases |
| PAYE47045 | 'Employer returns: employer return - overpayments: form P565' - When to use form P565 in CIS and 'struck off' overpayment cases |
| PAYE47061 | 'Employer returns: employer return - overpayments: overpayment notification (Action Guide)' – Step 17 Changes on noting overpayments on CIS cases |
| PAYE47070 | 'Employer returns: employer return - overpayments: overpayments and limited companies' - Repayments where company 'struck off' or preparing to be 'struck off' |
| PAYE47080 | 'Employer returns: employer return - overpayments: overpayments and repayment supplement' - Changes on calculating RPI and dealing with overpayments |
| PAYE47096 | 'Employer returns: employer return - overpayments: overpayments that include a tax free payment (Action Guide)' - Repayment to ceased employer - notifying Banking Operations |
| PAYE53011 | 'When to use form P565 in CIS and 'struck off' disposing of an overpayment cases' - Change '0' to 'nil' |
| PAYE53056 | 'Employer returns: employer return work list: post capture (Action Guide)' - change to actions dealing with nil CIS and new link to related Action Guide |
| PAYE60025 | ‘Receipt of form P46: no statement ticked, multiple statements ticked and / or form not signed (Action Guide)’ - new subheading ‘Date of leaving on GCD record’ and corresponding steps 9 – 13 added. Step 3 updated. |
| PAYE64015 | ‘Receipt of form P91 (Action Guide)’ – Steps 20 + 21 amended to link to the correct guidance. |
| PAYE68072 | ‘Review code (Action Guide)’ – new subheading ‘Code on the P46 is not the expected code’ and corresponding steps 17 – 20 added. |
| PAYE93020 | ‘CY-6 PAYE underpayments’ – text updated for clarification. |
