PAYE Manual - Recent changes to this guidance


Below are details of the amendments that were published on 25 January 2008 (see the update index for all updates).

SectionDetails of update
PAYE13001 ‘Introduction’ – Sub heading and text added about ‘Using Coding Assistant’
PAYE21163'Employer records: changing contact details online using Structured Action Requests (SARS)' - outlining new facility
PAYE31046'Employer records: employer record work lists: employer record (Action Guide)' - clarification of when to apply instructions.
PAYE47080‘Overpayments and repayment supplement’ – text clarified under sub heading ‘CIS deductions suffered’ as overpayments for CIS deductions suffered can now be made using Function OVERPAYMENT DISPOSAL.
PAYE53046'Employer returns; employer return work lists: filed online return exceptions (Action Guide)' - clarification of actions to take covering all work lists
PAYE71010‘Coding’ – Under sub heading ‘When to issue a form P6’, additional sentence included in final paragraph relating to security when faxing
PAYE91056‘Nominees (Action Guide)’ – Steps at top of Action Guide amended to agree steps set out in rest of guide
PAYE91075‘Repayment supplement’ – Under subheading ‘Underpayment included in code’, examples updated