PAYE Manual - Recent changes to this guidance
Below are details of the amendments that were published on 26 September 2008 (see the update index for all updates).
| Section | Details of update |
| PAYE001 | Business Calendar – August 2009 added |
| PAYE12050 | ‘Non-PAYE income’ – against entry in table for ‘INT’ – ‘Untaxed interest’ clarified. |
| PAYE30011 | 'Employer records: movement of an employer record: mergers (Action Guide)' - change to draft segmentation letters |
| PAYE30020 | 'Employer records: movement of an employer record: movement of an employer record: scheme transfer-in (Action Guide)' - change to draft segmentation letters |
| PAYE31015 | 'Employer records: employer record work lists: employer address RLS' - Date amended when work list produced |
| PAYE40036 | 'Employer returns: employer return – quality checks: correction of failed returns (Action Guide)' - new step 18 on post arrangements for sending back return |
| PAYE40055 | 'Employer returns: employer return – quality checks: record failure' - post arrangements for sending back return |
| PAYE40056 | 'Employer returns: employer return – quality checks: record failure (Action Guide)' - post arrangements for sending back return |
| PAYE43031 | Employer returns: capture employer return – 2005 onwards: NIL returns - 2005 onwards (Action Guide) - change to step 10 |
| PAYE46022 | 'Employer returns: employer return post capture: correcting P35 questions and declarations' new subject |
| PAYE46023 | 'Employer returns: employer return post capture: correcting P35 questions and declarations 2005 onward (Action Guide)' - new action guide |
| PAYE47061 | ‘Overpayment notification (Action Guide)’ – bullets updated at step 7 under sub heading ‘ For PSC and XP Schemes for years 2008 onwards’. |
| PAYE60023 | ‘Receipt of form P46: statement B (Action Guide)’ – note 3 removed relating to not issuing P91 for SA cases and remaining notes renumbered accordingly. |
| PAYE60080 | ‘Taxpayer continues to be self employed’ – last line relating to not issuing a P91 removed. |
| PAYE62026 | ‘Receipt of form P45(3) and P46 Statement B (Action Guide)’ - note 4 removed relating to not issuing P91 for SA cases. |
| PAYE62036 | ‘Receipt of form P45(3) LDS (Action Guide)’ - note 1 removed relating to not issuing P91 for SA cases and remaining notes renumbered accordingly. |
| PAYE64016 | ‘Entries to be made following issue of form P91 (Action Guide)’ - note 2 removed relating to not issuing P91 for SA cases and remaining notes renumbered accordingly. |
| PAYE68072 | ‘Review code (Action Guide)’ – ‘Note’ removed relating to not issuing P91 for SA cases. |
| PAYE93035 | ‘Informal tax calculations’ – under sub heading ‘Informal calculations and income type’ text added about income type ‘M – Marginal Rate Income’. |
| PAYE103031 | ‘Two or more jobs at the same employer (Action Guide)’ – text at third bullet of step 8 updated. |
