Recent updates to the PAYE Manual
Below are details of the amendments that were published on 1 September 2009 (see the update index for all updates).
|
Section |
Details of update |
|
PAYE11121 |
‘Multiple tax codes on the same day’ - New subject. |
|
PAYE13063 |
‘Bankruptcy: details of a bankruptcy order are received (Action Guide)’ - Step 1 updated. |
|
PAYE47015 |
‘Basic principles - reviewing pot overpayments’ - Text updated under sub heading ‘Repayment claims’. |
|
PAYE47061 |
‘Overpayment notification (Action Guide)’ - Steps 20, 23 and 24 updated. |
|
PAYE60036 |
‘Work item 49 - temporary record created - trace / maintain / merge (Action Guide)’ - Updated to show OCA08 rather than P238. |
|
PAYE61053 |
‘Create employment from customer correspondence (Action Guide)’ - Step 5 updated. |
|
PAYE61170 |
‘Work item 242 -P46 - code in use is not as expected’ - Text updated. |
|
PAYE61171 |
‘Work item 242 -P46 - code in use is not as expected (Action Guide)’ - Action Guide updated. |
|
PAYE62031 |
‘Capture cessation details (Action Guide)’ - New step 8 added and remaining steps renumbered accordingly. |
|
PAYE66010 |
‘Part scheme transfer lists’ - ‘Note’ added at the end. |
|
PAYE66011 |
‘Part scheme transfer lists (Action Guide)’ - New step 7 added and remaining steps re-numbered accordingly. |
|
PAYE76071 |
‘P46(DWP) (Action Guide)’ - Step 10 updated. |
|
PAYE91020 |
‘End of year reconciliation: early repayments and form P11D’ - Text updated. |
|
PAYE91041 |
‘Nominees (Action Guide)’ - Step 6 updated. |
|
PAYE91062 |
‘Repayment to be issued manually (Action Guide)’ - Action Guide updated. |
|
PAYE91081 |
‘Work item 245 - overpayment identified issue manual payment (Action Guide)’ - Step 1 updated. |
|
PAYE93010 |
‘Deciding if a case can be reconciled’ - Text updated. |
|
PAYE93036 |
‘Tax calculation issues’ - New sub heading added ‘Issuing calculations where both an Agent and Capacitor are acting’. |
|
PAYE110011 |
‘Creation of a work item - duplicate, merge and update’ - Table updated. |
|
PAYE110020 |
‘Work lists’ - New sub headings created ‘Special output indicators’ and ‘Conflict of interest’. |
|
PAYE120020 |
‘Trace and match - employer’ - Text updated. |
|
PAYE130020 |
‘Recording and submitting information (Action Guide)’ - Step 9 updated. |
|
PAYE130075 |
‘Taxable social security benefits’ - Text updated. |
