PAYE Manual - Recent changes to this guidance


Below are details of the amendments that were published on 23 May 2008 (see the update index for all updates)

SectionDetails of update
PAYE25020'Employer records: employer mailings: budget employer pack' - correction of sub-heading
PAYE30030'Employer records: movement of an employer record: payroll reorganisations' - Correction to method of contact for payroll organisation request
PAYE47011'Employer returns: employer return - overpayments: authorising officer's guide (Action Guide)' - Clarification of instructions on completing P565
PAYE47021'Employer returns: employer return - overpayments: completion of form P565 request stencil (Action Guide)' - Clarification of instructions on completing P565 request stencil
PAYE47046'Employer returns: employer return - overpayments: form P565 (Action Guide)' - Clarification of instructions on completing P565
PAYE47106'Employer returns: employer return - overpayments: provisional repayments (Action Guide)' - Clarification of heading at step 3
PAYE50016‘Employer returns: employer payments: payments received in processing offices (Action Guide) – New address applicable from 16 June 2008 provided at step 3
PAYE53006'Employer returns: employer return work lists: P35 questions and declarations – 2008 onwards (Action Guide)' - clarification of actions
PAYE53011'Employer returns: employer return work lists: CIS deductions advisory and post capture – up to 2006-07 (Action Guide)' - change of address for Voucher Pursuit stencil
PAYE53012'Employer returns: employer return work lists: post capture – 2007-08 onwards (Action Guide)' - Correction to step 9
PAYE53046'Employer returns; employer return work lists: filed online return exceptions (Action Guide)' - correction of ECON number
PAYE80025‘Income from property’ –Updated to bring into line with business by telephone limits
PAYE80026‘Income from property (Action Guide)’ - Updated to bring into line with business by telephone limits
PAYE80030‘Other P810 entries’ - Updated to bring into line with business by telephone limits
PAYE80032‘Gift aid (Action Guide)’ - Updated to bring into line with business by telephone limits
PAYE80035‘PPR (Action Guide)’ - Updated to bring into line with business by telephone limits
PAYE80036‘PSUBS (Action Guide)’ - Updated to bring into line with business by telephone limits
PAYE80037‘RAR (Action Guide)’ - Updated to bring into line with business by telephone limits
PAYE90011‘Direct voluntary payments (Action Guide)’ – Steps 6 and 17 updated.
PAYE90026‘PAYE underpayments of £2,000 and over (Action Guide)’ – Step 2 updated.
PAYE90031‘Remission of tax (Action Guide)’ – Step 4 updated.
PAYE93150‘Use of estimated figures’ – Text updated under sub heading ‘JSAP estimated’.
PAYE93151‘Use of estimated figures (Action Guide)’ – Steps 3, 7 and 10 updated.