PAYE Manual - Recent changes to this guidance
Below are details of the amendments that were published on 28
December 2007 (see the
update index for all updates).
| Section | Details of update |
| Forms Index | ‘P35’ entry updated to remove obsolete versions. |
| PAYE20050 | 'Employer records: set up employer record: names' - clarification of entry at Employer Name. |
| PAYE21170 | 'Employer records: maintain employer record: maintain employer name'- clarification of entry at Employer Name. |
| PAYE24015 | ‘Cess’n / canc’n date rejection / mag media set’ – ‘P35 (2004)’ amended to read ‘P35’. |
| PAYE24031 | 'Employer records: employer EMO printouts: employer address amendment notification (Action Guide)' - additional note on foreign addresses. |
| PAYE24036 | ‘Employer address RLS amendment notification (Action Guide)’ – ‘P35 (2004)’ amended to read ‘P35’. |
| PAYE27035 | ‘Change scheme type – PSC to XP (Action Guide)’ – first paragraph and sub headings updated for clarification. |
| PAYE31030 | ‘Scheme history exceptions’ – removed as work list is no longer populated |
| PAYE31031 | ‘Scheme history exceptions (Action Guide)’ - removed as work list is no longer populated |
| PAYE31035 | ‘Scheme type exceptions’ - removed as work list is no longer populated |
| PAYE31036 | ‘Scheme type exceptions (Action Guide)’ - removed as work list is no longer populated |
| PAYE42031 | 'Employer returns: capture employer return – up to 2004: pre capture checks - up to 2004 (Action Guide)' - update step 42 for RECPRO cases |
| PAYE45010 | 'Employer returns: employer return exceptions: central exception processing team (CEPT)' - change on handling return type failures and reconciliation checks |
| PAYE45011 | 'Employer returns: employer return exceptions: central exception processing team (CEPT) (Action Guide) - new instructions for handling forms CA8412 and CA8413 |
| PAYE47095 | 'Employer returns: employer return - overpayments: overpayments that include a tax free payment' - clarification of overpayment limits. |
| PAYE47096 | 'Employer returns: employer return - overpayments: overpayments that include a tax free payment (Action Guide)' - additional steps in dealing with repayments connected to incentive payment. |
| PAYE53011 | 'Employer returns: employer return work lists: CIS deductions advisory (Action Guide)' - revised instructions where CIS figure and return disagree |
| PAYE53031 | 'Employer returns: employer return work lists: filed online advisory (Action Guide)' - amended actions where P229 indicator set |
| PAYE53056 | 'Employer returns: employer return work list: post capture (Action Guide)' - additional steps dealing with CIS deductions |
| PAYE64015 | ‘Receipt of form P91 (Action Guide)’ – Step 20 updated to remove reference to the form 48A |
| PAYE76071 | ‘P46(DWP) (Action Guide)’ – Step 5 ‘If the record is held in your area’ clarified. |
| PAYE76085 | ‘P161’ – text clarified relating to giving age related allowances. |
| PAYE90037 | ‘Stranded underpayments list - check address (Action Guide)’ – Step 9 updated as it is not necessary to make the ENOTE ‘Underpayment Exceeds £2000’ and reference to this removed. |
