PAYE Manual - Recent changes to this guidance
Below are details of the amendments that were published on 25
April 2008 (see the
update index for all updates)
| Section | Details of update |
| PAYE28013 | 'Employer records: modified PAYE schemes: employees seconded abroad - EP appendix 7B arrangements from April 2006 (Action Guide)' - change to date for interest calculation |
| PAYE28018 | 'Employer records: modified PAYE schemes: expatriate employees EP appendix 6 arrangements from April 2006 (Action Guide)' - change to date for interest calculation |
| PAYE30045 | 'Employer records: movement of an employer record: successions' - changes to guidance on successions |
| PAYE41035 | 'Employer returns: employer return - overpayments: introduction' - correction to link |
| PAYE45000 | 'Employer returns: employer return exceptions: contents' - change of content |
| PAYE45015 | 'Employer returns: employer return exceptions: CIS deductions advisory and post capture work lists’ - new CIS related work lists |
| PAYE47001 | 'Employer returns: employer return - overpayments: introduction' - New paragraph on investigation and verification of an overpayment and correction of links |
| PAYE53000 | 'Employer returns: employer return work lists: contents' - Contents reorganised re CIS work lists |
| PAYE53010 | ‘Employer returns: employer return work lists: CIS deductions advisory and post capture’ – Subject rewritten |
| PAYE53011 | ‘Employer returns: employer return work lists: CIS deductions advisory and post capture – up to 2006-07 (Action Guide)’ – Rewritten |
| PAYE53012 | ‘Employer returns: employer return work lists: post capture – 2007-08 onwards (Action Guide)’ – New |
| PAYE61046 | ‘Receipt of form P45(1) (Action Guide)’ – New step 13 added and remaining steps re-numbered accordingly |
| PAYE76089 | ‘P161: occupational pensioners (Action Guide)’ – Text added to the first sentence about making an E note |
| PAYE90020 | ‘PAYE directions’ – Text updated to reflect that the PAYE Errors Unit is now at Shipley and not Leeds |
| PAYE90037 | ‘Stranded underpayments list – check address (Action Guide)’ – Step 2 updated. |
| PAYE91075 | ‘Repayment supplement’ – Under ‘Underpayment included in the code’ - ‘Example 1’, ‘2004-2005’ figures updated for clarification |
| PAYE92035 | ‘Overview of responsibilities at the end of the tax year’ - Sub heading updated to show ‘PAYE Errors Unit, Shipley (PEU)’ following the move from Leeds |
| PAYE92040 | ‘P14 information’ – New sub heading added ‘e-Services Filestore P14 search’ |
| PAYE92050 | ‘PAYE errors unit (PEU)’ – Text updated |
| PAYE92066 | ‘Under-deductions – action required in service teams (Action Guide)’ – Step 8 updated following the move of the PAYE Errors Unit from Leeds to Shipley |
