Below are details of the amendments that were published on 24
April 2009 (see the
update index for all updates).
Most updates in respect of Tribunal Reform have been made,
however some changes are outstanding. A further update will be made
for May 2009.
| Section | Details of update |
| PAYE001 | Business Calendar - new entries for May and July 2009. Mar 2010 added |
| PAYE7000 | New guidance for appeals decision makers and reviewers |
| PAYE12001 | Coding deductions and expenses - New Tribunals guidance |
| PAYE12035 | ‘Expenses’ - New Tribunals guidance |
| PAYE13040 | ‘Coding and self assessment’ - New Tribunals guidance plus clarification of what is and what is not an enquiry |
| PAYE13050 | ‘Coding objections’ - New Tribunals guidance |
| PAYE20026 | ‘Election for separate schemes’ - Step 7 updated to remove obsolete material and step 17 with new appeals guidance |
| PAYE21206 | ‘Re-opening an employer record’ - NESI replaced with New Employer helpline |
| PAYE21260 | ‘Working post and BF review’ - Reminder to comply with data security rules |
| PAYE25012 | ‘Priority issue of coding notifications’ - References to the use of Magnetic Media deleted |
| PAYE25013 | ‘P6 reprint’ - Steps 1 and 3 updated |
| PAYE25014 | ‘P9 reprint’ - References to the use of Magnetic Media deleted |
| PAYE25050 | ‘New employer starter pack’ - Reference to NESI deleted |
| PAYE25055 | New subject ‘Prospective employer pack issue’ |
| PAYE25056 | New Action Guide ‘Prospective employer pack issue’ |
| PAYE27027 | ‘Change scheme type DOME to P’ - New step 8 |
| PAYE27029 | Change scheme type NI to P’ - New step 2 |
| PAYE27030 | ‘Change scheme type P to DOME’ - New step 8 |
| PAYE27031 | ‘Change scheme type P to NI’ - New steps 12 and 13 |
| PAYE27032 | ‘Change scheme type P to PSC’ - New step 3 |
| PAYE27033 | ‘Change scheme type P to XP’ - New steps 4, 9 and 15 |
| PAYE27036 | Change scheme type XP to P - New steps 4 and 17 |
| PAYE27037 | ‘Change scheme type XP to PSC’ - New step 3 |
| PAYE28035 | ‘Reserve and auxiliary forces’ - Amended to reflect that the MoD are no longer able to operate a modified PAYE arrangement for reservists and auxiliary forces |
| PAYE28040 | ‘Types of modified PAYE scheme’ - Amended to reflect that the MoD are no longer able to operate a modified PAYE arrangement for reservists and auxiliary forces |
| PAYE29011 | ‘All addresses RLS’ - References to Magnetic Media employers deleted |
| PAYE31046 | ‘Employer record’ - Step 1, additional systems to use to check forms P14 submitted |
| PAYE44020 | ‘Incentive payment’ -Cross reference to ARTG |
| PAYE44025 | ‘Maintain incentive appeal’ - Cross reference to ARTG |
| PAYE44026 | ‘Maintain incentive appeal’ - New Tribunals guidance |
| PAYE53050 | ‘Incentive – open appeal’ - Cross reference to ARTG |
| PAYE54010 | ‘Regulation 80 determinations – tax excluded’ - Directions under Regulation 72F included |
| PAYE54025 | ‘Regulation 80 determinations – making a determination’ - Bullet point clarified |
| PAYE54035 | ‘Regulation 80 determinations – types of case’ - Indicators that a direction is appropriate expanded |
| PAYE54050 | ‘Preparing the ground – dispute cases’ - Guidance clarified |
| PAYE54055 | ‘PAYE failure extends beyond one year’ - Guidance clarified |
| PAYE54060 | ‘PAYE failure spans several years’ - New Tribunals guidance |
| PAYE54065 | ‘PAYE failure spans several years – what you might do instead’ - New Tribunals guidance |
| PAYE54095 | ‘Completing P380’ - NIC screen entries amended |
| PAYE54130 | ‘Appeals against determinations’ - New Tribunals guidance |
| PAYE54135 | ‘Care with code disputes’ - New Tribunals guidance |
| PAYE54140 | Amended to reflect that from 1 April 2009 TMA70/S55 applies to Regulation 80 appeals |
| PAYE54145 | ‘Requests for equitable treatment’ – New arrangements for Regulation 80 payments on account |
| PAYE54160 | ‘Evidence’ - New Tribunals guidance |
| PAYE54165 | ‘Employer claims remuneration not paid’ - New Tribunals guidance |
| PAYE54280 | ‘Test for accuracy prior to a direction under Regulation 81(4) condition A or B and 72(5) condition B’ - New Tribunals guidance |
| PAYE54290 | ‘Direction under Regulation 81(4) condition A or B and 72(5) condition B’ - New Tribunals guidance |
| PAYE76025 | ‘Deciding who should be the main office’ - Points 2 and 4 updated |
| PAYE91045 | ‘In-year repayments and trivial commutation payments’ - SA in-year repayments can be made from 6 April 2009 |
| PAYE91046 | ‘In-year repayments and trivial commutation payments’ - Guidance clarified |
