PAYE Manual - Recent changes to this guidance
Below are details of the amendments that were published on 24
August 2007 (see the
update index for all updates).
| Section | Details of update |
| PAYE11040 | ‘P2 standard notes’ – Text added about the 3 notes that can be added when someone is approaching pension age or is a man over 65 or a woman over 60. |
| PAYE11050 | ‘Rules for working out codes’ – Under sub heading ‘Deductions’ list updated. |
| PAYE12008 | ‘Automated coding of benefits and expenses from ECS’ - Text changed to reflect that most in-year changes will be auto-coded but if the case fails the ECS Printouts validation then an ECS printout will be produced instead of an EMO, where the case has passed the ECS printout validation it will be considered for automated coding. |
| PAYE12050 | ‘Non-PAYE income’ – Clarification relating to box 23.1A on SA return in first paragraph. |
| PAYE13053 | ‘Coding rules’ – Under sub heading ‘Deductions’ list updated. |
| PAYE42031 | ‘Pre-capture checks up to 2004 (Action Guide)’ – revised action on 87X and C154. |
| PAYE45010 | ‘Central exceptions processing team’ addition of new letter/stencil CA8460 |
| PAYE45011 | ‘Central exceptions processing team (Action Guide)’ addition of new steps 33 to 36 - action on receipt of form CA8460 |
| PAYE47096 | ‘Overpayments that include a tax free payment’ – Details added about not making any repayment to a Limited Company struck off the Register of Companies. |
| PAYE53031 | ‘Filed on line advisory (Action Guide) – revised step 2 ‘87X indicator set’ and step 6 ‘C154 indicator set’. |
| PAYE53056 | ‘Post Capture (Action Guide) - amendment to worklist Action Guide steps 6, 8, 11, 13 and 14’ |
| PAYE60020 | ‘Receipt of P46’ - Text clarified about creating a taxpayer record if the date of commencement is CY or CY-1. |
| PAYE60022 | ‘Receipt of form
P46: Statement A (Action Guide)’ - Text updated at step 6
where ‘Main source record elsewhere or employment traced does
not match form’.
‘Step 19’ added ‘Review clearance summary’ and other steps renumbered accordingly. |
| PAYE60023 | ‘Receipt of form
P46: Statement B (Action Guide)’ - Instructions updated from
step 13 onwards regarding ‘Code operated is / is not the
expected code for P46 Statement B’. Further steps added and
other steps re-numbered accordingly.
‘Step 21’ added ‘Review clearance summary’ and other steps renumbered accordingly. |
| PAYE60024 | ‘Receipt of form P46: Statement C (Action Guide)’ – Step 11 added ‘Review clearance summary’ and other steps renumbered accordingly. |
| PAYE60085 | ‘Taxpayer ceases self employment’ - Text updated relating to when a taxpayer ceases self employment and starts an employment. |
| PAYE60086 | ‘Taxpayer ceases self employment (Action Guide)’ - updated. |
| PAYE62026 | ‘Receipt of form P45(3) and P46 Statement B (Action Guide)’ - At step 18 deleted the reference to sending the ‘Standard Form 41A’. |
| PAYE62057 | ‘Acceptance printouts (Action Guide)’ - Additional ‘step 3’ added to ‘Initial Action’ about if there is a date of leaving held. Remaining steps re-numbered accordingly. |
| PAYE62071 | ‘Action on receipt of form P43(T) (Action Guide)’ - New ‘step 9’ added about ‘Action on receipt of form P43(T) in the issuing office if still employed’ and other steps re-numbered accordingly. |
| PAYE64020 | ‘Further action after using function MR’ - Text clarified in final paragraph regarding which code to use. |
| PAYE79035 | ‘Function RI: error messages’ - Note added against ‘SIMHR’ signal to say that where the signal is already set there is no need to remove it. |
| PAYE79045 | ‘Function RI: signals’ - Note added against ‘SIMHR’ signal to say that where the signal is already set there is no need to remove it. |
| PAYE91000 | Titles for PAYE91025 + PAYE91026 + PAYE91045 + PAYE91046 changed to include ‘trivial’ before ‘commutation’ |
| PAYE91020 | ‘Early repayments and form P11D’ – content updated |
| PAYE91025 | Title changed as per PAYE91000 entry and content updated |
| PAYE91026 | Title changed as per PAYE91000 entry and Action Guide content updated |
| PAYE91045 | Title changed as per PAYE91000 entry |
| PAYE91046 | Title changed as per PAYE91000 entry and Action Guide content updated |
| PAYE93150 | ‘Use of estimated figures’ – content relating to JSA updated. Forms P561A and P561B are no longer issued. |
| PAYE100045 | ‘Signals on COP’ – Note added against ‘SIMHR’ signal to say that where the signal is already set there is no need to remove it. |
| PAYE104055 | ‘Information passed from frameworks to COP’ – under sub heading ‘Delays in TBS updates being applied to the COP record’, note added re setting the MCOTP signal if an update does not cut across. |
| PAYE104065 | ‘Maintain taxpayer address’ – under sub heading ‘Entering or amending an address on a taxpayer record’, note added re setting the MCOTP signal if an update does not cut across. |
