PAYE Manual - Recent updates to the PAYE Online manual
Below are details of the amendments that were published on 25 July 2008 (see the update index for all updates).
| Section | Details of update |
| PAYE20035 | 'Employer records: set up employer record: free of tax system' - correction to link |
| PAYE20115 | 'Employer records: set up employer record: EXAM scheme – examination fees' - clarification of list contents |
| PAYE25013 | 'Employer records: employer mailings: P6 reprint (Action Guide)' - note regarding reprints |
| PAYE25014 | 'Employer records: employer mailings: P9 reprint (Action Guide)' - note regarding reprints |
| PAYE30030 | 'Employer records: movement of an employer record: payroll reorganisations' - change to helpdesk description |
| PAYE30031 | 'Employer records: movement of an employer record: payroll reorganisations (Action Guide)' - change to helpdesk description and number |
| PAYE40035 | 'Employer returns: employer return – quality checks: correction of failed returns' - Clarification over late filing penalty when return sent back to employer |
| PAYE40036 | 'Employer returns: employer return – quality checks: correction of failed returns (Action Guide)' - Clarification over late filing penalty when return sent back to employer |
| PAYE41020 | 'Employer returns: record receipt of employer return: form P228' - Changes to when P228 produced |
| PAYE47000 | 'Employer returns: employer return - overpayments: contents'- - extend guidance to cover 2006-07 |
| PAYE47030 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PAYE47061 | 'Employer returns: employer return - overpayments: overpayment notification (Action Guide)' - Additional information on overpayments where CIS deductions do not match |
| PAYE47090 | 'Employer returns: employer return - overpayments: overpayments: P35 return at RSI3 - years 2004-05, 2005-06 and 2006-07' - extend guidance to cover 2006-07 |
| PAYE47091 | 'Employer returns: employer return - overpayments: overpayments: P35 return at RSI3 - years 2004-05, and 2005-06 and 2006-07 (Action Guide)' - extend guidance to cover 2006-07 |
| PAYE47095 | 'Employer returns: employer return - overpayments: overpayments that include a tax free payment' – amount of overpayment automatically reallocated to CY increased from April 2008 |
| PAYE47096 | 'Employer returns: employer return - overpayments: overpayments that include a tax free payment (Action Guide)' - amount of overpayment automatically reallocated to CY increased from April 2008 |
| PAYE68077 | ‘Deceased cases (Action Guide)’ – Step 2 updated and new step 3 added. |
| PAYE72055 | ‘Payments to employees in accidents’ – Text updated for clarification. |
| PAYE72057 | ‘Accidents: gross advance refunded (Action Guide)’ – Action Guide updated for clarification. |
| PAYE72058 | ‘Accidents: net advance refunded (Action Guide)’ - Action Guide updated for clarification. |
| PAYE72059 | ‘Accidents: sick pay (Action Guide)’ – New Action Guide added |
| PAYE72085 | ‘Unintentional overpayments of pay / pension: PAYE and NICs’ – Text updated for clarification. |
| PAYE91041 | ‘In-year cessation repayments - certain circumstances (Action Guide)’ – Under subheading ‘Taxpayer has died’ steps 26 and 27 updated and new steps 28 – 30 added. |
