Recent updates to the PAYE Manual
Below are details of the amendments that were published on 25 August 2009 (see the update index for all updates).
|
Section |
Details of update |
|
PAYE11100 |
‘Potential underpayments’ - Text added under sub heading ‘Calculation by system’. |
|
PAYE12060 |
‘Non-PAYE income’ - Under sub heading ‘Examples of deductions and adjustments you can include in a code’ text added about where foreign dividends received are more than £300 gross per tax year. |
|
PAYE13063 |
‘Bankruptcy: details of a bankruptcy order are received (Action Guide)’ - Step 8 updated. |
|
PAYE60030 |
‘Create individual record: overview’ - New final paragraph added. |
|
PAYE61140 |
‘Work item 35 - P45 part 3 code in use does not match EMPT record’ - Text added. |
|
PAYE61141 |
‘Work item 35 - P45 part 3 code in use does not match EMPT record (Action Guide)’ - Step 4 updated. |
|
PAYE62056 |
‘Work item 42 - P45 part 1 - tax table discrepancy (Action Guide)’ - Steps 4 and 5 updated to include codes NT and D0. |
|
PAYE80012 |
‘Hotel and meal expenses (Action Guide)’ - Step 5 updated. |
|
PAYE80013 |
‘Other expenses (Action Guide)’ - Step 5 updated. |
|
PAYE80014 |
‘Vehicle and mileage allowances (Action Guide)’ - Step 5 updated. |
|
PAYE91016 |
‘Early repayments (Action Guide)’ - Step 16 updated. |
|
PAYE91036 |
‘Making a repayment (Action Guide)’ - Action Guide updated. |
|
PAYE91062 |
‘Repayment to be issued manually (Action Guide)’ - Text deleted from step 9. |
|
PAYE94015 |
‘Automatic in-year reconciliation checks’ - Updated. |
