Recent updates to the PAYE Manual
Below are details of the amendments that were published on 27 July 2009 (see the update index for all updates).
|
Section |
Details of update |
|
PAYE055 |
Glossary of terms - change to definition of 'Expat team' |
|
PAYE1005 |
Background: access to records: access rights - removal of reference to 2003 Movements Browser |
|
PAYE1010 |
Background: access to records: user roles - general - removal of reference to 2003 Movements Browser |
|
PAYE10065 |
Coding allowances and reliefs: retirement benefit schemes - Clarification on treatment of 'net pay arrangement' |
|
PAYE11125 |
Codes: how they are used and calculated: indicators - example of code D0 use |
|
PAYE12013 |
Work item 149 - BEN/EXP - primary source code NT (Action Guide) - Use of NT code and action to take on issue of NT code |
|
PAYE22001 |
Trace employer record: introduction - Use of PAYE Browser Trace and Match |
|
PAYE53012 |
Post capture - 2007-08 onwards (Action Guide) - Clarification at step 7, Note b |
|
PAYE60021 |
Capturing in-year forms (Action Guide) - new Note d: Capturing 'Works Number' where present |
|
PAYE61171 |
Work item 242 - P46 - code in use is not as expected (Action Guide) - Clarification at step 8 |
|
PAYE77230 |
PAYE operation: employment and support allowance: current rates - Clarification regarding reduction of ESA |
|
PAYE91081 |
Work item 245 - overpayment identified issue manual payment (Action Guide) - Clarification of email to Welsh Unit - step 1 |
|
PAYE93036 |
Reconcile individual: end of year reconciliation: tax calculation issues - Guidance on tax calculation for 2008-09 in National Insurance Benefit cases |
|
PAYE93045 |
Reconcile individual: end of year reconciliation: tax calculation - reasons for underpayment screen - Clarification on checks made before tax calculation issued |
|
PAYE93056 |
Reconcile individual: end of year reconciliation: work item 102 - overpayment exceeds tolerance (Action Guide) - Further guidance at step 4 |
|
PAYE93057 |
Reconcile individual: end of year reconciliation: work item 107 - underpayment exceeds tolerance (Action Guide) - Further guidance at step 7 |
|
PAYE93095 |
Reconcile individual: end of year reconciliation: migration issues - Further guidance on reconciliations from manual calculations and National Insurance Benefit first year 2008-09 |
|
PAYE94030 |
Reconcile individual: in-year reconciliation: cessation repayment calculation - Clarification of how to include payment after leaving in reconciliation |
|
PAYE94060 |
Reconcile individual: in-year reconciliation: unemployment repayments - Clarification of how to include payment after leaving in reconciliation |
|
PAYE98025 |
Accounting: end of year: migration issues - dealing with no entry in financial events summary screen, repayments made on COP, multiple overpayments and underpayment source description |
|
PAYE103016 |
Work item 21 - DOD received - review record - revised covering letter to be issued |
|
PAYE103017 |
Work item 21 - DOD received - review record (Action Guide) - Clarification for actions at steps 5, 10, 23 and 27 |
|
PAYE103065 |
Individual records: maintain individual details: indicators - not on migration setting for 'No Allowances' and 'Higher Rate' indicators |
|
PAYE103120 |
Individual records: maintain individual details: merge individual records - Referring cases to NICO Accounts Investigation |
|
PAYE130045 |
IABD: employment estimated earnings - Action where migration any figure displays as 99999 |
|
PAYE130060 |
IABD: investment income - Change to notes regarding Taxed National Savings and Savings Bonds |
|
PAYE130065 |
IABD: pensions - Coding State Pension for the first time |
|
PAYE130066 |
IABD: state pensions (Action Guide) - New Action Guide |
|
PAYE130075 |
IABD: taxable social security benefits - changes regarding estimated and actual Incapacity Benefit |
