PAYE Manual - Recent changes to this guidance
Below are details of the amendments that were published on 23
November 2007 (see the
update index for all updates).
| Section | Details of update |
| PAYE12050 | ‘Non-PAYE income’ – the process to include non-PAYE income in individuals’ codes has been changed – subject updated to reflect this |
| PAYE21056 | 'Employer records: maintain employer record: dormant employer records (Action Guide)' - correction of text at step 6 |
| PAYE21170 | 'Employer records: maintain employer record: maintain employer name' - rewording of text re continuing partnerships and additional example of change of ownership |
| PAYE25012 | 'Employer records: employer mailings: priority issue of coding notifications (Action Guide)' - function VIEW EMPLOYER PACK AND CODING REQUIREMENTS title corrected |
| PAYE25013 | 'Employer records: employer mailings: P6 reprint (Action Guide)' - function VIEW EMPLOYER PACK AND CODING REQUIREMENTS title corrected |
| PAYE25014 | 'Employer records: employer mailings: P9 reprint (Action Guide)' - function VIEW EMPLOYER PACK AND CODING REQUIREMENTS title corrected |
| PAYE25030 | 'Employer records: employer mailings: employer pack issue' - function VIEW EMPLOYER PACK AND CODING REQUIREMENTS title corrected |
| PAYE25036 | 'Employer records: employer mailings: employer packs not required (Action Guide)' - function AMEND EMPLOYER PACK AND CODING REQUIREMENTS title corrected |
| PAYE25040 | 'Employer records: employer mailings: employer bulletin' - function VIEW EMPLOYER PACK AND CODING REQUIREMENTS title corrected |
| PAYE31000 | 'Employer records: maintain employer record: contents' - addition of new pages |
| PAYE31040 | 'Employer records: employer record work lists: scheme type review' - new page describing work list item |
| PAYE31041 | 'Employer records: employer record work lists: scheme type review (Action Guide) - action to take on new work list item |
| PAYE31045 | 'Employer records: employer record work lists: employer record review ' - new page describing work list item |
| PAYE31046 | 'Employer records: employer record work lists: employer record review (Action Guide) - action to take on new work list item |
| PAYE47021 | 'Employer returns: employer return - overpayments: completion of form P565 request stencil (Action Guide)' - Additional text re NORPICAL cases in note 1 |
| PAYE47045 | 'Employer returns: employer return - overpayments: form P565' - clarification of companies 'struck off' |
| PAYE47070 | 'Employer returns: employer return - overpayments: overpayments and limited companies' - clarification of companies 'struck off' |
| PAYE53046 | 'Employer returns; employer return work lists: filed online return exceptions (Action Guide)' - clarification at steps 108 and 109 regarding returns filed online |
| PAYE62057 | ‘Acceptance printouts’ – Steps 12 and 17 updated |
| PAYE65021 | ‘Agency schemes - initial meeting (Action Guide)’ – Step 6 updated |
| PAYE68072 | ‘Review code (Action Guide)’ – Step 8 updated |
| PAYE73001 | 'PAYE operation: simplified deduction schemes: introduction' - clarification where employer receives funds from Direct Payment Scheme and Independent Living Fund |
| PAYE77042 | ‘Form P46(IB): receipt of (Action Guide)’ – Steps 6 and 7 clarified |
| PAYE80014 | ‘Vehicles and mileage allowances (Action Guide)’ – Steps 6 and 10 clarified relating to allowable expenses |
