Below are details of the amendments that were published on 28 July 2008 (see the update index for all updates)
| Section | Details of update |
| SPM20850 | Title changed to - Part of wages paid as childcare or nursery vouchers |
| SPM20851 | New page added -Salary Sacrifice |
| SPM70000 | Changes made throughout
section to remove procedural text, now added to SPD17000.
Removed: SPM70210, SPM70215, SPM70225, SPM70230, SPM70235 and SPM70255 now included in SPD17000 |
| SPM70000 | Accounting and Payments Services (A&PS) amended to Accounts Office (AO) throughout section |
| SPM70205 | Title changed to ‘HM Revenue & Customs responsibility to pay Statutory Payments’ |
| SPM70120 | Added reference to new Employer help book E19 from April 2009. Also added e-mail facility. |
| SPM70315 | Minor amendment to text |
| SPM90140 | Title changed to- ‘Boards Orders’ authorising an Officer in HMRC to make a penalty determination. Also, copy of ‘Boards Orders’ attached. |
| SPM90150 | Title changed to ‘Board Orders’ authorising an Officer to commence penalty proceedings before Commissioners. Also, copy of ‘Boards Orders’ attached. |
