Recent updates the PAYE Online manual
Below are details of the amendments that were published on 21
August 2007 (see the
update index for all updates)
| Section | Details of update |
| Business Calendar | Issue date of AR1 changed from 7 May 2007 to 30 March 2007 and the AR2 from 28 May 2007 to around 6 November 2007. |
| Glossary | IRO – text replaced with updated information. |
| Index of Forms | Details of the content of the Free of Tax scheme employer pack added. |
| PAYE10075 | Venture capital trust - Text replaced under sub headings ‘Rate of relief’ and ‘Issue of P2’. |
| PAYE12008 | Automatic coding of benefits and expenses from ECS - Under sub heading ‘Expenses claimed under S336 ITEPA 2003’ text added about if the customer requests excess expenses in the CY code. |
| PAYE12050 | Non-PAYE income - Under sub heading ‘SA cases and no deduction in the CY code for non-PAYE income’ text / sample letters added relating to issuing a letter where the amount is being coded for the first time in CY and is above the limit for SA. |
| PAYE12065 | Underpayment: main source within PAYE - Text clarified to state that ‘The Coding Assistant must be used to calculate the UPR in all cases’. |
| PAYE14035 | Function CD: error messages - P2 table message ‘TOO LATE FOR COMPUTER PRINTED P2 OR P6’ – action to correct updated to include leaving the P6 PAY and P2 TAX fields blank. |
| PAYE20170 | NESI – IRCC helpline now to use Function EMPLOYER NOTES to record details for future actions where for a limited company, partnership or domestic (DOME) scheme is set up |
| PAYE21075 | Employer indicators – do not set AMSO for years 2007-08 onwards |
| PAYE21090 | Employer segmentation – change of telephone number for electronic payment enquiries |
| PAYE21100 | Details added about the information to be recorded in the ‘Employer Making Mistakes on EOY Returns’ employer-related electronic file |
| PAYE25030 | Employer pack issue – details added about issue dates and label ordering |
| PAYE25031 | Employer pack issue – details added about issue dates and label ordering |
| PAYE27010 | Maintain DOME schemes - changes made to the way P12 and P37 forms submitted online are handled. New information added about requesting copies. |
| PAYE42031 | Pre capture checks - up to 2004 – when ENFORCE signal is set no further action is required |
| PAYE43021 | Checklist and declaration on P35 - 2005 onwards - note added about AMSO indicator only been applicable for years up to 2006-07 |
| PAYE46025 | Collection of Student
Loans - Revised version of enquiry Stencil C added
Details added about dealing with employer enquiries when they receive an inappropriate start notice |
| PAYE46026 | Collection of Student Loans - Revised version of enquiry Stencil C added |
| PAYE47021 | Completion of form P565 request stencil – detail added about checking ERIC tracking tool |
| PAYE47045 | Form P535 – detail added to treat an overpayment as a Permanent Overpayment where a limited company ceases to trade and / or has been ‘struck off’ the companies register |
| PAYE47060 | Overpayment notification - detail added about checking ERIC tracking tool |
| PAYE47061 | Overpayment notification - detail added about checking ERIC tracking tool and including a copy of the screen print with the P565 request stencil |
| PAYE47090 | The information is now also applicable to year 2005-06 P35 returns |
| PAYE47091 | The guidance is now also applicable to year 2005-06 P35 returns |
| PAYE53031 | Filed online advisory
worklist - note added about AMSO indicator only been applicable for
years up to 2006-07
When ENFROCE signal set no further is required |
| PAYE53036 | Filed online capture exception - details added about ways of obtaining prints of the P37 for different years |
| PAYE53056 | Post Capture worklist - procedures added about to deal with cases where tax credits paid are correct but the scheme does not support tax credits |
| PAYE60024 | Receipt of form P46: Statement C - Step 10 amended to only relate to employers operating a code other than BR. |
| PAYE61046 | Receipt of P45(1) - Action Guide updated to clarify when to destroy / retain the P45(1) form |
| PAYE62057 | Acceptance printouts
Step 8 relating to using Function TT expanded for clarification and text added re using ‘CA Lite’. Step 10 – text added for clarification. |
| PAYE68072 | Review code - Step 5 relating to using Function TT expanded for clarification |
| PAYE76030 | DWP uprating service of state pensions - Text added under sub heading ‘Amount by which record updated’ to expand on when pensioners are paid. |
| PAYE76071 | P46(DWP) - step added about coding out NIB for CY+1 |
| PAYE76089 | P161: occupational pensioner - Step 1 updated as ‘SDOB’ only needs to be recorded where it is earlier than 06/04/35. |
| PAYE76090 | Action Guide updated as the old one referred to guidance that has been withdrawn. |
| PAYE76091 | P161: State retirement pension only - Step 4 removed as it made reference to the subject ‘Future Liability Unlikely’ which has already been removed. Other steps renumbered accordingly. |
| PAYE76106 | Pensioner recommences work after period of retirement - Step 3 amended to refer to the POM guidance as oppose to the Employment Procedures (EP) Manual for details on transferring surplus allowances. |
| PAYE76131 | Public service, national boards and forces pensions - Step 2 updated to include coding CY+1 with PSP or FP. |
| PAYE79025 | Examining review forms - Text added about setting the R40 signal if annual repayment is likely. |
| PAYE79026 | Examining review forms
Step 16 – text clarified relating to setting the R40 signal. Step 17 – text changed to clarify what should be done where there is a continuing source of income. |
| Function RI: signals – note added to indicate that RTNSUB signal should no longer be set. | |
| PAYE90011 | Slight changes to text to clarify action to take when you agree with how a DVP has been credited |
| PAYE91010 | New guidance on authorising repayments when using either Wider Access or Trusted Access |
| PAYE91035 | Guidance on occupational pensioners and ceased sub source employments |
| PAYE91045 | Advice that BF does not need to be set when P53 is issued. What to do when P53 is requested after the end of the tax year |
| PAYE91050 | Guidance on using
Function UR.
Information about temporary references. Guidance on the use of claim forms when repayment is to a foreign worker. To advise that if Expat signal case should be referred to Expat team |
| PAYE91070 | Guidance on reconciliation printouts previously in SC060/06 |
| PAYE91075 | New examples on repayment supplement when underpayment is included in the code |
| PAYE93035 | Guidance on requests for informal tax calculation when there is a small underpayment |
| PAYE93073 | Text amended to advise that P92 should be issued if a gap exceeds 10 consecutive weeks |
| PAYE104035 | Duplicate records – details added handling urgent cases such as in the case of a complaint |
