Recent updates to the PAYE Manual

Section

Details of update

PAYE11120

‘Issuing and amending a tax code’ - New paragraph added relating to domestic schemes

PAYE27010

'Employer records: maintain schemes: maintain DOME schemes' - Manual issue of codes for domestic schemes

PAYE60001

'Employment maintenance: in-year forms and data capture: introduction' - Additional note for P45 part 1 / P45(1)U Man / P45(1)IB and data capture exceptions

PAYE60021

‘Capturing in-year forms (Action Guide)’ - At step 1 ‘Note e’ added

PAYE61053

'Employment maintenance: create employment: create employment from customer correspondence (Action Guide)' - Additional text at step 4

PAYE61186

‘Capture form P60 (Action Guide)’ - Action Guide updated

PAYE61211

'Employment maintenance: create employment: work item 251 - P14 creates pension/first PAYE interest (Action Guide)' - Steps 3 to 14 amended

PAYE62031

‘Capture cessation details (Action Guide)’ - New step 7 added and remaining steps re-numbered accordingly

PAYE62056

'Employment maintenance: cease employment: work item 42 - P45 part 1 - tax table discrepancy (Action Guide)' - - New steps 4 and 10 added and remaining steps re-numbered accordingly

PAYE64011

‘Edit employment details (Action Guide)’ - New sub heading ‘Employment ceased in error’ and corresponding steps 8 and 9 added - remaining steps re-numbered accordingly

PAYE70023

‘Payment of arrears of pay for closed tax years’ - New subject

PAYE73015

‘Code change’ - Text added about domestic schemes

‘P46(DWP)’ - Text updated

PAYE76085

‘P161’ - Additional text added about age related allowances

PAYE77036

‘Form P45(IB)(O) (Action Guide)’ - Steps 3, 4 and 6 updated.

PAYE79090

‘Review forms not returned’ - Text added under sub headings ‘Form R40’ and ‘Form 575(T)’

PAYE90011

‘Work item 236 - Issue request for voluntary payment requirements (Action Guide)’ - ‘Note’ added about a deceased case where work item 21 has been produced

PAYE90026

‘PAYE underpayments of £2,000 or more (Action Guide)’ - Step 13 updated

PAYE91015

'Reconcile individual: overpayments: early repayments' - Added text on Employment screen prints

PAYE91016

'Reconcile individual: overpayments: early repayments (Action Guide)' - new step 17

PAYE91021

'Reconcile individual: overpayments: end of year reconciliation: early repayments and form P11D (Action Guide)' - Additional text at steps 2 and 8

PAYE91081

'Reconcile individual: overpayments: work item 245 - overpayment identified issue manual payment (Action Guide)' - Additional text at step 5

PAYE93010

'Reconcile individual: end of year reconciliation: deciding if a case can be reconciled' - Clarification on manual trigger

PAYE93030

'Reconcile individual: end of year reconciliation: work item 116 - P60 - P14 discrepancy (Action Guide), - Additional text at step 1

PAYE93036

'Reconcile individual: end of year reconciliation: tax calculation issues' - Error connected to year corrected

PAYE93058

'Reconcile individual: end of year reconciliation: work item 117 - potential SA case (Action Guide)' - Additional text at steps 2, 4 and 5

PAYE93095

'Reconcile individual: end of year reconciliation: migration issues - Error connected to year corrected and additional text on SA underpayments

PAYE98005

‘SA underpayments’ - Text updated under sub heading ‘Transferring in SA underpayments’

PAYE98012

‘Code out outstanding amount’ - New subject

PAYE98025

‘Migration issues’ - New sub heading ‘SA underpayments carried forward’ added

PAYE103015

'Individual records: maintain individual details: date of death' - Action where verified date of death is incorrect

PAYE103017

' Individual records: maintain individual details: work item 21 - DOD received - review record (Action Guide)' - Additional text at steps 9, 12, 21, 24 and 31

PAYE103055

'Individual records: maintain individual details: capacitor details' - Action where capacitor is a company

PAYE103061

'Individual records: maintain individual details: insert / amend marriage or civil partnership (Action Guide)' - Step 21 amended

PAYE103065

'Individual records: maintain individual details: indicators' - Additional note on 'Other Reasons' entry

PAYE105016

‘Manual creation (Action Guide)’ - Step 4 added

PAYE105035

‘COP essential and historical notes summary’ - Text added

PAYE130020

‘Recording and submitting information (Action Guide)’ - Step 5 updated

PAYE130025

‘Allowances’ - Text updated under sub headings ‘Blind Person’s Allowance’ and ‘Married Allowance’

PAYE130060

‘Investment income’ - New sub heading added ‘Calculate Option’

PAYE130066

‘State pensions (Action Guide)’ - Step 3 updated