PAYE Manual - Recent changes to this guidance
Below are details of the amendments that were published on 28
March 2008 (see the
update index for all updates).
| Section | Details of update |
| New links in Left Bar to Human Rights, Freedom of Information and Data Protection websites | |
| Business Calendar | Jan 2008 – Dec 2008 |
| Forms Index | The following have been
updated:
FOT 1 Tax Tables G Tax Table – Manual Method Tax Table – Calculator Method |
| Function MR | Text updated to remove the reference to the Employment Procedures (EP) Manual and to direct where to go for further information |
| Function Prime Format | ‘Prime format’ – Text updated to remove out of date reference to the Employment Procedures (EP) Manual. |
| PAYE10056 | ‘Maintenance payments (Action Guide)’ – Action Guide updated. |
| PAYE11040 | ‘P2 standard notes’ – Noted against ‘LRA’ (Allowances) and ‘ELR’ (Deductions) to say in use up to 5 April 2008, not used from 6 April 2008 |
| PAYE12050 | ‘Non-PAYE
income’ – Under subheading ‘Where the amount
notified is greater than £1000 but less than
£2500’, guidance leaflet updated.
Text updated relating to Box 23.1A on the 2006-2007 SA – for the 2007-2008 year onwards this will be shown on SA returns on page TR5 box 3. |
| PAYE12053 | ‘Notification of new source of non-PAYE income received by customer contact PAYE (Action Guide)’ - Text updated relating to Box 23.1A on the 2006-2007 SA – for the 2007-2008 year onwards this will be shown on SA returns on page TR5 box 3. |
| PAYE14015 | ‘Function CD: allowances’ – Note against ‘Lower Rate Adjustment’ to say in use up to 5 April 2008, not used from 6 April 2008. |
| PAYE14030 | ‘Function CD: deductions’ - Note against ‘Excessive Lower Rate Adjustment’ to say in use up to 5 April 2008, not used from 6 April 2008. |
| PAYE14075 | ‘Function CD: signals’ – ‘BF (date)’ signal - text updated to remove the reference to the Employment Procedures (EP) Manual and to direct where to go for further information |
| PAYE21000 | 'Employer records: maintain employer record: contents' - new section added |
| PAYE21015 | 'Employer records: maintain employer record: cancellation of an employer record' - Clarification on year action for CIS applies |
| PAYE21016 | 'Employer records: maintain employer record: cancellation of an employer record (Action Guide)' - Clarification on year action for CIS applies |
| PAYE21020 | 'Employer records: maintain employer record: cancelled one year only (COYO)' - Action for PSC schemes for years up to 2007 and 2008 onwards |
| PAYE21021 | 'Employer records: maintain employer record: cancelled one year only (COYO) up to 2007 (Action Guide)' - Action for years up to 2007 |
| PAYE21022 | 'Employer records: maintain employer record: cancelled one year only (COYO) 2008 onwards (Action Guide)' - Action for 2008 onwards |
| PAYE21031 | 'Employer records: maintain employer record: cessation of an employer record (Action Guide)' - Clarification on year action for CIS applies |
| PAYE21135 | 'Employer records: maintain employer record: limited company & director details' - Clarification on year action for CIS applies |
| PAYE21240 | 'Employer records: maintain employer record: verification of deductions under CIS - up to 2007' - Action to take on CIS cases form April 2007 |
| PAYE21241 | 'Employer records: maintain employer record: verification of deductions under CIS - up to 2007 (Action Guide)' - Action to take on CIS cases form April 2007 |
| PAYE27034 | 'Employer records: maintain schemes: change scheme type - PSC to P (Action Guide)' - Removal of step for scheme changed during previous year |
| PAYE31020 | 'Employer records: employer record work lists: new employer' - Clarification on year action for CIS applies |
| PAYE40001 | 'Employer returns: employer return – quality checks: introduction' - Clarification of when an Employer Annual Return is needed |
| PAYE40024 | ' Employer returns: employer return – quality checks: form CIS36 only - 2005 onwards (Action Guide)' - Clarification of the year to which action applies |
| PAYE40025 | 'Employer returns: employer return – quality checks: form P14 only - 2005 onwards (Action Guide)' - recording reason for failure of Employer Annual Return and issue failure letter |
| PAYE40029 | 'Employer returns: employer return – quality checks: form P35 and forms P14 - 2005 onwards (Action Guide)' - recording reason for failure of Employer Annual Return and issue failure letter |
| PAYE40055 | 'Employer returns: employer return – quality checks: record failure' - recording reason for failure of Employer Annual Return and issue failure letter |
| PAYE40056 | 'Employer returns: employer return – quality checks: record failure (Action Guide)' - recording reason for failure of Employer Annual Return and issue failure letter |
| PAYE41040 | 'Employer returns: record receipt of employer return: recording receipt of employer return' - New return types for 2008 - recording receipt |
| PAYE41041 | 'Employer returns: record receipt of employer return: recording receipt of employer return (Action Guide)' - New return types for 2008 - recording receipt |
| PAYE41050 | 'Employer returns: record receipt of employer return: viewing employer return information' - Clarification on year information on CIS is shown |
| PAYE43010 | 'Employer returns: capture employer return – 2005 onwards: capturing annual returns - 2005 onwards' - Clarification on year information on CIS is captured |
| PAYE43012 | 'Employer returns: capture employer return – 2005 onwards: capturing return - 2005 onwards (Action Guide)' - Clarification on year information on CIS is captured and revised links |
| PAYE43013 | 'Employer returns: capture employer return – 2005 onwards: capture correction returns - 2005 onwards (Action Guide)' - Deletion of note on return filed online |
| PAYE43014 | 'Employer returns: capture employer return – 2005 onwards: capture multiple returns - 2005 onwards (Action Guide)' - Clarification on when to use this guide |
| PAYE43020 | 'Employer returns: capture employer return – 2005 onwards: checklist and declaration on P35 - 2005 onwards' - Note linking to new information and guidance on question 6 |
| PAYE43021 | 'Employer returns: capture employer return – 2005 onwards: checklist and declaration on P35 - 2005 onwards Action Guide)' - Note linking to new information and guidance on question 6 |
| PAYE43025 | 'Employer returns: capture employer return – 2005 onwards: linking employer returns - 2005 onwards' - new information for 2008 onwards |
| PAYE43030 | 'Employer returns: capture employer return – 2005 onwards: NIL returns - 2005 onwards (Action Guide)- new information for 2008 onwards |
| PAYE43031 | 'Employer returns: capture employer return – 2005 onwards: NIL returns - 2005 onwards (Action Guide)- new action for 2008 onwards |
| PAYE44000 | 'Employer returns: electronic employer returns: contents' - Action guides PAYE44011 and PAYE44031 deleted |
| PAYE44010 | 'Employer returns: electronic employer returns: electronic data interchange (EDI)' - EDI handling restricted to 2007 and earlier |
| PAYE44030 | 'Employer returns: electronic employer returns: PAYE online for employers - internet' - Change of process from 2008 onwards |
| PAYE46015 | 'Employer returns: employer return post capture: changes to return receipt details post capture' - Removal of deletion P228 |
| PAYE46016 | 'Employer returns: employer return post capture: changes to return receipt details post capture (Action Guide)' - Removal of deletion P228 |
| PAYE47001 | 'Employer returns: employer return - overpayments: introduction' - Change to reporting CIS returns monthly from April 2007 |
| PAYE47021 | 'Employer returns: employer return - overpayments: completion of form P565 request stencil (Action Guide)' - change to wording in step 1 |
| PAYE47050 | 'Employer returns: employer return - overpayments: net overpayments' - Change to reporting CIS returns monthly, notification to BROCS |
| PAYE47061 | 'Employer returns: employer return - overpayments: overpayment notification (Action Guide)' - Action for PSC and XP schemes |
| PAYE47105 | 'Employer returns: employer return - overpayments: provisional repayments' - Change to reporting CIS returns monthly, notification to BROCS |
| PAYE47106 | 'Employer returns: employer return - overpayments: provisional repayments (Action Guide)' - New step for action where company is to be 'struck off' |
| PAYE48001 | 'Employer returns: view / maintain BROCS: introduction' - BROCS record showing monthly CIS returns |
| PAYE48045 | 'Employer returns: view / maintain BROCS: capturing employer returns - effect on BROCS' - Capturing CIS data on BROCS |
| PAYE48070 | 'Employer returns: view / maintain BROCS: function view BROCS: format 2 - employer data year summary' - BROCS record showing CIS data |
| PAYE48085 | 'Employer returns: view / maintain BROCS: function view BROCS: format 4 - posting details' - BROCS record showing CIS data |
| PAYE48110 | 'Employer returns: view / maintain BROCS: function view BROCS: format 9 – designatory data for ASN' - BROCS record showing CIS data |
| PAYE48130 | 'Employer returns: view / maintain BROCS: reminding actions for returns' - Clarification on year for which information on CIS is shown |
| PAYE48135 | 'Employer returns: view / maintain BROCS: types of posting on BROCS' - BROCS record showing CIS data |
| PAYE52060 | 'Employer returns: employer return forms: scheme types and return forms' - Change to reporting CIS returns |
| PAYE53000 | 'Employer returns: employer return work lists: contents' - addition of new sections PAYE53005 and PAYE53006 |
| PAYE53005 | 'Employer returns: employer return work lists: P35 Questions & Declarations – 2008 onwards' - new information |
| PAYE53006 | 'Employer returns: employer return work lists: P35 Questions & Declarations – 2008 onwards (Action Guide)' - new action guide |
| PAYE53036 | 'Employer returns: employer return work lists: filed online capture exception (Action Guide)' - Note on email requests |
| PAYE53046 | 'Employer returns; employer return work lists: filed online return exceptions (Action Guide)' - Clarification on year information on CIS is shown |
| PAYE53056 | 'Employer returns: employer return work list: post capture (Action Guide)' - Email instructions for Movement of Employer Funding request |
| PAYE60025 | ‘Receipt of form P46: no statement ticked, multiple statements ticked and / or form not signed (Action Guide) – Step 12 amended. |
| PAYE60047 | ‘Further action after using function MS (Action Guide)’ – Step 8 updated to remove the reference to the Employment Procedures (EP) Manual and to direct where to go for further information |
| PAYE62026 | ‘Receipt of form P45(3) and P46 statement B (Action Guide)’ – Step 24 updated. |
| PAYE62057 | ‘Acceptance printouts (Action Guide)’ – Under sub heading ‘This is a P46 Case – Review’ new steps 13 + 14 + 15 added and remaining steps re-numbered accordingly. |
| PAYE65010 | ‘Agency schemes – general’ – Text updated. |
| PAYE71035 | ‘Taxpayer: function TT’ – Under sub heading ‘Prime Format Error Messages’ text updated to remove the reference to the Employment Procedures (EP) Manual and to direct where to go for further information |
| PAYE76010 | ‘Arranging interviews’ – Text updated to remove reference to Employment Procedures manual. |
| PAYE76071 | ‘P46(DWP) (Action Guide)’ – Steps 5 and 8 updated and new steps 9 and 10 added. |
| PAYE77042 | ‘Form P46(IB): receipt of (Action Guide)’ – Step 5 updated and new step 9 added relating to ‘Employment ceases after IB has been coded’. |
| PAYE79095 | ‘Review form suggests SA case required’ – 2nd bullet under ‘Issue an SA return where’ updated. |
| PAYE90026 | ‘PAYE underpayments of £2,000 and over (Action Guide)’ – New step 3 added and remaining steps re-numbered accordingly. Step 6 (prev step 5) updated. |
| PAYE91031 | ‘Form P45 review (Action Guide)’ – New step 42 added. |
| PAYE91035 | ‘In-year cessation repayments’ – Under sub heading ‘Occupational pensioner and ceased sub source employments’, 2nd action updated. |
| PAYE91051 | ‘Making a repayment (Action Guide)’ – Step 14 updated to include about repaying multiple years. |
| PAYE93070 | ‘Open cases and review procedures – good practice’ – Text updated for clarification under sub heading ‘Form P92 / Form P91’. |
| PAYE93073 | ‘Form P92 and BF period (Action Guide)’ – Step 2 updated for clarification. |
| PAYE93074 | ‘No DC details posted – 5/4 empref unchanged (Action Guide)’ – Step 1 updated. |
| PAYE93075 | ‘No DC details posted; no 5/4 employment (Action Guide)’ – Step 4 updated for clarification. |
| PAYE95000 | ‘HMRC Delay: ESC A19’ – New section – transferred from EP6600 – EP6626 |
| PAYE100020 | ‘Prime format’ – Text updated to remove out of date reference to the Employment Procedures (EP) Manual. |
| PAYE100045 | ‘Signals on COP’ – Reference to ‘Schedule D’ removed from explanation for ‘SUB’ signal. |
| PAYE104105 | ‘Taxpayer contact details’ – Text added at the end about making sure that each time you are in contact with a customer you have the latest contact number. |
