PAYE Manual - Recent changes to this guidance
Below are details of the amendments that were published on
27 June 2008 (see the
update index for all updates).
| Section | Details of update |
| PAYE10035 | ‘Death and superannuation benefit’ – Text updated. |
| PAYE10036 | ‘Death and superannuation benefit’ (Action Guide) – Action Guide removed as all necessary information is at PAYE10035 (see above). |
| PAYE11030 | ‘P2 notice of coding’ – Opening text updated and new paragraph added. |
| PAYE23010 | 'Employer records: employer types: care workers / direct payments' - clarification on responsibility for NICs where person needing care is not able to operate PAYE. |
| PAYE27032 | ‘Change scheme type - P to PSC’ (Action Guide) – new step 2. |
| PAYE27033 | ‘Change scheme type - P to XP’ (Action Guide) – new step 2. |
| PAYE27034 | ‘Change scheme type - PSC to P’ (Action Guide) – new step 2. |
| PAYE27036 | ‘Change scheme type - XP to P’ (Action Guide) – new step 2. |
| PAYE47061 | 'Employer returns: employer return - overpayments: overpayment notification (Action Guide)' - correction to step numbering. |
| PAYE50016 | 'Employer returns: employer payments: payments received in processing offices (Action Guide)' – revert to original address details for VAT Controller. |
| PAYE53011 | 'Employer returns: employer return work lists: CIS deductions advisory and post capture – up to 2006-07 (Action Guide)' - (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PAYE53012 | 'Employer returns: employer return work lists: post capture – 2007-08 onwards (Action Guide)' - amendment to roles, step numbering (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PAYE53031 | 'Employer returns: employer return work lists: filed online advisory (Action Guide)' - new step 35 added and change in link to Online Customer Services Team. |
| PAYE53036 | 'Employer returns: employer return work lists: filed online capture exception (Action Guide)' – guide rewritten. |
| PAYE76100 | ‘P173’ – In table text added on ‘How to complete’ ‘Check brick’ for clarification. |
| PAYE79026 | ‘Examining review forms (Action Guide)’ – Under sub heading ‘Examining form R40’ new step 18 added and remaining steps re-numbered accordingly. |
| PAYE91051 | ‘Making a repayment (Action Guide)’ – Step 13 added under sub heading ‘Making the repayment’. |
| PAYE91056 | ‘Nominees (Action Guide)’ – Additional text added to step 4 relating to ‘Repayment due is to be paid to nominee’s nominee’ and ‘Repayment to a nominee or agent abroad’. |
| PAYE93130 | ‘Payments made in tax weeks 53 / 54 / 56’ – Text in final paragraph updated. |
