Recent updates to the PAYE Manual

Section

Details of update

PAYE10010

‘Age-related allowances’ - Text updated.

PAYE28010

‘Employees seconded abroad’ - Text updated as all Expat work is now centralised into Manchester Expat Team.

PAYE28015

‘Expatriate employees (tax equalisation)’ - Text updated as all Expat work is now centralised into Manchester Expat Team.

PAYE40046

‘Opening employer return (Action Guide)’ - Step 5 updated.

PAYE47061

‘Overpayment notification (Action Guide)’ - Step 8 updated.

PAYE62056

‘Work item 42 - P45 part 1 - tax table discrepancy (Action Guide)’ - ‘Note’ added at step 5.

PAYE76085

‘P161’ - Text updated.

PAYE76086

‘Coding of state pension / benefits in the first year’ - Text updated.

PAYE79028

‘Examining form R40 (Action Guide)’ - Step 7 updated.

PAYE91090

‘PAYE Service overpayment to be set against self assessment (SA)’ - Text updated.

PAYE94021

‘Special circumstances (Action Guide)’ - Steps 21, 22, 25 and 26 updated.

PAYE98005

‘SA underpayments’ - Text updated.

PAYE98025

‘Migration issues’ - Sub heading ‘SA underpayments carried forward’ renamed as ‘SA underpayments’ and text updated. New sub heading added ‘Incorrect underpayments originating in migrated years’.

PAYE103016

‘Work item 21 - DOD received - review record’ - Text updated.

PAYE103065

‘Indicators’ - In the table, the ‘Description’ for ‘Manual correspondence’ updated.

PAYE103075

‘Deceased indicator’ - Text updated.

PAYE105035

‘COP essential and historical notes summary’ - Text updated.

PAYE110010

‘Creation of a work item’ - Text updated.

PAYE110011

‘Creation of a work item - duplicate, merge and update’ - New subject.

PAYE130020

‘Recording and submitting information (Action Guide)’ - Text updated under ‘P53A / B’ at step 5.

PAYE130060

‘Investment income’ - Under sub heading ‘Bank Building Society Interest, UK Dividend’s, Unit Trust’s, Stock Dividend and Purchased Life Annuities’ - Text updated.