PAYE Manual - Recent changes to this guidance
Below are details of the amendments that were published on 26
October 2007 (see the
update index for all updates).
| Section | Details of update |
| Index of Functions | Overpayment disposal: Additional comment on ‘Repay’ types |
| PAYE11020 | ‘P2 automatic notes’ – updated to show details of a new note which will be automatically printed on the P2 where COMM, DUI, FL, IFP, HRA, INT, DEI are included in the code. |
| PAYE11035 | ‘P2 special notes’ – updated to show the new notes ‘SON’ and ‘DAUGHTER’ which indicate that we have changed a tax code following receipt of information from a son / daughter. |
| PAYE11040 | ‘P2 standard
notes’:
‘AAE’ and ‘AAH’ updated to reflect that the customer can decide where they want the allowances to be allocated ‘HRA’ amended to remove reference to employment income being taxed at Higher Rate ‘IB’ amended so that it no longer invites the customer to advise us if the claim has ceased |
| PAYE21090 | Employer segmentation – addition of October 2007 review date |
| PAYE21091 | Employer segmentation (Action Guide) – addition of links to 2007 employer segmentation letters |
| PAYE25000 | Employer mailings: contents: Correction of link to PAYE25050 |
| PAYE45010 | Central exception processing team (CEPT) – explanation of Ratio Check error codes added |
| PAYE45011 | Central exception processing team (CEPT) (Action Guide) – BF changed at step 34 to 36 days and additional guidance at step 36 |
| PAYE47011 | Authorising officer's guide (Action Guide) correction at Step 6 referring to Pre-Repayment Security List and changes made on when to record the details of overpayment disposal |
| PAYE47020 | Completion of form P565 request stencil – Changes made on when to record the details of overpayment disposal |
| PAYE47046 | Form P565 (Action Guide) – Changes made on when to record the details of overpayment disposal |
| PAYE47061 | Overpayment notification (Action Guide) correction at Step 6 of function name |
| PAYE47091 | Overpayments: P35 return at RS13 – years 2004-05 and 2005-06 (Action Guide)’ – various steps updated to include ‘2005-06’ as well as ‘2004-05’. |
| PAYE53031 | Filed online advisory (Action Guide) steps 39 and 41 amended to show no action needed. |
| PAYE53046 | Filed online return exceptions (Action Guide) new step 43 added - setting NOP35 indicator |
| PAYE64025 | Purpose and use of form P91 – under sub heading ‘Other Employments’ text relating to the P91 / gap in employment clarified. |
| PAYE76071 | P46(DWP) (Action Guide) – step 2 noted that it relates to ‘Non – Lean Offices only’. |
| PAYE91046 | In-year repayments and trivial commutation payments (Action Guide) – steps 9, 10 and 11 updated regarding setting the BF signal / the ENOTE to use. |
