Updates: PAYE Manual
2024
Minor typo corrections and first sentence removed referring to widows parents allowance and bereavement allowance
Coding: coding allowances and reliefs: introduction
Final sentence - change of manual from Relief Instructions (RE) Manual to Employment Income Manual
Reconcile individual: end of year reconciliation: interaction with self assessment
Updated under subheading 'SA years reconciled on NPS'
Business Calendar - (internal use only)
February 2025 business calendar added
Business Calendar - (internal use only)
February 2025 calendar added and January 2024 removed
Employer records: maintain employer record: insolvency of employer
Added paragraph for where an employer enters a formal insolvency procedure and a payment to an employee covers both pre and post appointment periods
Republish manual
Updating under the subheading 'Portugal'
PAYE Operation: payments for PAYE purposes: how to gross-up
Figures amended under subheading 'How to Gross-up' and in 'Example 1' under subheading 'Direct Provision of Travel and Subsistence'. And the Notes amended at the bottom of the page
2023
Bahrain and Hong Kong added to the list
Reconcile individual: end of year reconciliation: interaction with self assessment
Final paragraph and new paragraph added after it under subheading 'Incorrect SA Start Year set on NPS'
Individual records: PAYE records: requests for information
New third and fourth bullet points added and the fifth bullet point amended
Re-publish pages
Employer records: maintain schemes: change scheme type - DOME to P (Action Guide)
Page archived - guidance moved to the Ocelot platform
Employer records: maintain schemes: contents
Page PAYE27027 archived
Employment maintenance: create employment: personal and domestic employees
Page archived
Employment maintenance: create employment: contents
Page PAYE61060 archived
PAYE operation: simplified deduction schemes: introduction
Page archived
PAYE operation: simplified deduction schemes: after the year end
Page archived
PAYE operation: simplified deduction schemes: code change
Page archived
PAYE operation: simplified deduction schemes: employee leaves
Page archived
PAYE operation: simplified deduction schemes: increase in pay above PAYE threshold
Page archived
PAYE operation: simplified deduction schemes: increase in pay above PAYE threshold (Action Guide)
Page archived
PAYE operation: simplified deduction schemes: K code appropriate
Page archived
PAYE operation: simplified deduction schemes: new employee
Page archived
PAYE operation: simplified deduction schemes: new employee (Action Guide)
Page archived
PAYE operation: simplified deduction schemes: repayment during year on cumulative basis
Page archived
PAYE operation: simplified deduction schemes: contents
Section archived
Page re-published because the bottom half of the section and page entries are missing on the GOV.UK version of the main contents page
Forms index (internal use only)
P242 2023 published
Background: access to records: contents
Page PAYE1095 archived
Individual records: PAYE records: contents
New page added - PAYE100040
Coding: coding allowances and reliefs: introduction
Updated to include Welsh rates of income tax
Individual records: PAYE records: marriage allowance
Amended throughout
Coding: coding allowances and reliefs: allowances
Fifth paragraph amended
Coding: coding allowances and reliefs: gift aid
Second paragraph amended
Coding: coding allowances and reliefs: community investment tax relief (CITR)
Updated to include Welsh rates of income tax
Coding: coding allowances and reliefs: death and superannuation benefit
Guidance amended throughout
Coding: coding allowances and reliefs: double taxation relief
Scottish rates updated
Coding: coding allowances and reliefs: enterprise investment scheme
Guidance amended under subheading 'How to calculate coding allowance for Enterprise Investment Relief'
Coding: coding allowances and reliefs: seed enterprise investment scheme
Scottish rates updated
Coding: coding allowances and reliefs: social investment tax relief
Scottish rates updated
Coding: coding allowances and reliefs: registered pension schemes
First Note updated
Coding: coding allowances and reliefs: venture capital trust
Scottish rates updated
Individual records: maintain individual details: date of birth
Link in second bullet pointed updated
Individual records: maintain individual details: indicators
The guidance under subheading 'Individual Summary screen' amended
Individual records: merge individual records: introduction
Updated to include Welsh rates of income tax
Individual records: merge individual records: automated merge
Updated to include Simple Assessment
Individual records: merge individual records: post automated merge
Updated to include Simple Assessment
Individual records: merge individual records: manual merge
Guidance amended
Individual records: merge individual records: manual merge: post merge processing
Updated to include Simple Assessment and action guide links updated
Updated to include Simple Assessment and action guide links updated
Individual records: contact history: introduction
Guidance amended under subheading 'How to access Contact History'
Individual records: contact history: telephone and correspondence - core principles
New Note added after 2nd bullet list
Individual records: contact history: COP essential and historical notes summary
Guidance amended
Coding: codes: how they are used and calculated: introduction
Updated to include Welsh rates of income tax
Coding: codes: how they are used and calculated: P2 automatic notes
Updated
Coding: codes: how they are used and calculated: P2 notes for codes with no allowances or deductions
Scottish rates updated
Coding: codes: how they are used and calculated: special codes for secondary sources
Guidance added under two new subheadings - 'Allocation of allowances' and 'Ceased secondary sources'
Coding: codes: how they are used and calculated: ways an employer can apply a tax code
Updated to include Welsh rates of income tax
Coding: codes: how they are used and calculated: multiple tax codes on the same day
Updated
Coding: coding deductions and expenses: introduction
Updated to include Welsh rates of income tax
Coding: coding deductions and expenses: benefits in kind
Updated
Coding: coding deductions and expenses: jobseeker’s allowance
Updated to include Welsh rates of income tax
Coding: coding deductions and expenses: underpayments
Fourth paragraph amended under subheading 'Coding in'
Coding: coding: general principles: contents
New page added - PAYE13112
PAYE service income, allowances, benefits and deductions: IABD: contents
New pages PAYE130062 and PAYE130063 added
Coding: coding: general principles: introduction
Updated to include Welsh rates of income tax
Coding: coding: general principles: form suffixes
Guidance updated
PAYE service income, allowances, benefits and deductions: IABD: foreign income
Guidance amended
Reformatted
Guidance amended
PAYE Service income, allowances, benefits and deductions: IABD: MTDB landing
Subject updated
Coding: coding: general principles: estimated pay
Guidance amended under subheadings 'For a mid year start with a start date' and 'For a continuous pension - this is a pension which commenced in CY'
Coding: coding: general principles: intermediate and higher rate individuals
Updated to include Welsh rates of income tax
Reformatted only
Coding: coding: general principles: potential cases for SA
Guidance updated
Coding: coding: general principles: S810 and S811 ITA 2007 (formerly S128 FA 1995) cases
Updated to include Welsh rates of income tax
Coding: adjustments to collect tax: high income child benefit charge (HICBC)
Updated to include Welsh rates of income tax
Employer records: set up employer record: contents
Page PAYE20031 archived
Employer records: set up employer record: introduction
Guidance amended under subheadings 'The employer record' and 'Responsibilities'. And subheading 'PAYE Employer Office' and its accompanying guidance removed
Employer records: set up employer record: checks prior to setting up
Guidance amended throughout
Employer records: set up employer record: election for separate schemes
Updated under subheading 'Formal election'
Employer records: set up employer record: pseudo employer records
Reference to BROCS removed
Employer records: set up employer record: DPNI scheme - direct payment (tax and NIC)
Guidance updated
Employer records: set up employer record: NI scheme - National Insurance only (Action Guide)
Reference to BROCS removed
Employer records: set up employer record: TAS scheme - taxed award scheme
Updated with the address
Employer records: set up employer record: TAS scheme - taxed award scheme (Action Guide)
Notes 1 and 2 updated
Employer records: maintain employer record: contents
Page PAYE21025 archived
Employer records: maintain employer record: introduction
Subject updated
Employer records: maintain employer record: construction industry scheme (CIS) - up to 2007
Reference to BROCS removed
Employer records: maintain employer record: insolvency of employer
Guidance amended throughout
Employer records: maintain employer record: maintain employer address
Reference to BROCS removed
Employer records: maintain employer record: maintain payroll and correspondence details
Reference to BROCS removed
Reference to BROCS removed
Employer records: maintain employer record: RLS correspondence
Reference to BROCS removed. And update made under the subheading 'Amending an address or RLS indicator'
Employer records: maintain employer record: SAP / SPP / OSPP / ASPP / ShPP
Updated to include postgraduate student loans
Employer records: maintain employer record: view employer record
First bullet point updated
Employer records: employer types: care workers / direct payments
Updated to include Statutory Parental Bereavement Pay
Employer records: employer mailings: annual code issue
Guidance amended
Employer records: employer mailings: employer bulletin
Second paragraph amended and final two paragraphs deleted
Employer records: maintain schemes: maintain DOME schemes
BROCS now BROCS InfoArchive
Employer records: maintain schemes: maintain DPGEN, DPNI and DCNI schemes
Reference to BROCS removed
Employer records: maintain schemes: maintain scheme start date
New first Note added and the now second Note updated
Employer records: maintain schemes: maintain TAS schemes
Subject updated
Employer records: modified PAYE schemes: contents
Pages PAYE28012 and PAYE28017 archived
Employer records: modified PAYE schemes: introduction
Guidance amended to remove 'Market research interviewers'
Employer records: modified PAYE schemes: employees seconded abroad
Updated to include COVID-19 note
Employer records: employer record work lists: contents
Page PAYE31046 archived
Employer returns: employer return - quality checks: contents
Pages PAYE40025 to PAYE40031 archived
Employer returns: employer return - quality checks: date stamping employer returns
Reference to BROCS removed
Employer returns: capture employer return - 2005 onwards: introduction
Updated to include postgraduate student loans
Employer returns: capture employer return - 2005 onwards: capturing annual returns - 2005 onwards
Reference to BROCS removed
Employer returns: capture P35 employer return on ETMP - 2013 onwards: introduction
BROCS now BROCS InfoArchive
Employer returns: ECS additional processing action: contents
Pages PAYE43530, PAYE43540, PAYE43545 and PAYE43550 archived
Employer returns: ECS additional processing action: P11D(b) screen - pro-forma
Reference to BROCS removed
Employer returns: electronic employer returns: contents
Page PAYE44035 archived
Employer returns: electronic employer returns: introduction
Reference to BROCS removed
Employer returns: electronic employer returns: incentive payments
Reference to BROCS removed
Reference to BROCS removed
Employer returns: employer return exceptions: filed online capture exception work list
Reference to BROCS removed
Employer returns: employer return exceptions: filed online return exceptions work list
Reference to BROCS removed
Employer returns: employer return post capture: collection of student and postgraduate loans (CSL)
Amended under subheading 'Student Loan (SLD) and Postgraduate Loan (PGL) deductions'
Employer returns: employer return post capture: form P38(S)
Form withdrawn from 6 April 2013
Employer returns: employer return - overpayments: contents
Page PAYE47091 archived
Employer returns: employer return - overpayments: introduction
Guidance amended throughout
Employer returns: employer return - overpayments: form P35D
Updated to include Statutory Parental Bereavement Pay and Postgraduate student loans.
Employer returns: RTI employer overpayments: introduction
Subject updated
Employer returns: RTI employer overpayments: unallocated payments work list
Subject updated
Employer returns: BROCS: contents
Page title amended
Employer returns: BROCS: introduction
Guidance entirely re-written
Address change under subheading 'CISR Final EPS compare'
Employer returns: issue / cancel employer returns: contents
Pages PAYE49015 and PAYE49016 archived
Employer returns: issue / cancel employer returns: end of year forms returned DLO and RLS
Reference to BROCS removed
Background: Real Time Information (RTI): contents
Page PAYE5045 archived
Background: real time information (RTI): new employers joining RTI from November 2012
Final paragraph removed
Background: real time information (RTI): submission types
Guidance amended under subheading 'Earlier Year Update (EYU / EYU(I))'
Background: real time information (RTI): penalties
Guidance amended
Background: real time information (RTI): penalty and appeals service (PAS)
Amended throughout
Employer returns: employer EOY penalties: introduction
TAA now TALA
Employer returns: employer EOY penalties: issuing an employer penalty screen
Guidance amended
Employer returns: employer EOY penalties: exceptions to EOY penalties
Employer EOY penalties: exceptions to EOY penalties – Subject updated.
Employer returns: employer EOY penalties: duty geared penalties
Third paragraph amended
Employer returns: employer return forms: form CIS36
Reference to BROCS removed
Employer returns: employer return forms: form P35
Reference to BROCS removed
Employer returns: employer return forms: form P35(EP)
Reference to BROCS removed
Employer returns: employer return forms: form P35(PS)
Reference to BROCS removed
Employer returns: employer return forms: form SC35
Updated following BROCS decommission
Employer returns: employer return work lists: filed online capture exception
Reference to BROCS removed
Employer returns: employer return work lists: filed online return deletions (Action Guide)
Telephone number for EBS helpdesk removed now only contact by email
Employer returns: employer return work lists: filed online return exceptions
Reference to BROCS removed or updated to BROCS InfoArchive
Employer returns: regulation 80 determinations: contents
Page PAYE54110 archived
Employer returns: regulation 80 determinations: introduction
Guidance amended
First paragraph amended
Guidance updated
Guidance updated
Employer returns: regulation 80 determinations: onus of proof
Guidance updated
Employer returns: regulation 80 determinations: including tax in personal assessment
First paragraph removed
Employer returns: regulation 80 determinations: interest: Interest on tax overdue
Guidance amended
Employer returns: RTI submissions: contents
Page PAYE55025 archived
Employer returns: NICs employment allowance: introduction
Second paragraph amended
Employer returns: NICs employment allowance: claiming the employment allowance
Guidance updated
Employer returns: NICs employment allowance: employers with multiple PAYE schemes
Second paragraph amended
Employer returns: NICs employment allowance: employment allowance claim ends
Guidance updated
Employer returns: NICs employment allowance: effect on PAYE payments
Guidance amended
Second paragraph amended
P11D processing: processing and retrieving forms P11D: contents
Pages archived
P11D processing: tax on expenses and benefits through payroll: contents
Menu published following new page added PAYE58705
P11D processing: tax on expenses and benefits through payroll: introduction
Tax on expenses and benefits through payroll: introduction - updated
Employment maintenance: create employment: P45 part 3 employer responsibilities
Updated to include postgraduate student loans
Employment maintenance: create employment: form P60
Updated to include postgraduate student loans
Employment maintenance: filing online: employers: automatic entry of leaving details
Updated to include Welsh rates of income tax
Employment maintenance: filing online: employers: automatic setting up of records
Updated to include Welsh rates of income tax
Employment maintenance: filing online: employers: automatic record update for new pensioners
Guidance amended under subheading 'Automatic issue of tax code calculation - RTI and non RTI employer'
Employment maintenance: maintain employment: introduction
Guidance amended
Employment maintenance: maintain employment: create NT period of employment
Updated to include Welsh rates of income tax
Employment maintenance: jobseeker’s allowance: what happens when a JSA claim is made
Updated to include Welsh rates of income tax
PAYE operation: aspects of PAYE operation - employer: payment of arrears of pay for closed tax years
Action guide links updated
PAYE operation: aspects of PAYE operation - employer: tax tables
Updated to include Welsh rates of income tax
PAYE operation: specific employments: contents
Page PAYE70280 archived
PAYE operation: aspects of PAYE operation - employee: tax tables
Updated to include Welsh rates of income tax
PAYE operation: payments for PAYE purposes: contents
New page PAYE72028 added
PAYE operation: payments for PAYE purposes: free of tax payments
Updated to include Welsh rates of income tax
PAYE operation: payments for PAYE purposes: holiday pay
Updated to include Welsh rates of income tax
PAYE operation: payments for PAYE purposes: non-cash remuneration
Updated to include Welsh rates of income tax
PAYE operation: lump sum termination payments: how employers operate PAYE on termination payments
First paragraph under subheading 'Termination payment is made wholly or partly in kind. For example, a house or car is transferred' amended
PAYE operation: lump sum termination payments: termination payment notification received
Second bullet point amended
PAYE operation: pensioners: changes to rate of benefit after record uprated
Guidance amended
PAYE operation: pensioners: K codes and state pensions
Updated to include Welsh rates of income tax
PAYE operation: pensioners: P173
Guidance amended
PAYE operation: pensioners: pension paid to dependant of former employee
Updated throughout
PAYE operation: pensioners: rejection of form P46(DWP)(Slip)
Guidance amended
PAYE operation: pensioners: small occupational pensions
Updated to include Welsh rates of income tax
Guidance amended under subheading 'New claimants'
PAYE operation: employment and support allowance: coding
Updated to include Welsh rates of income tax
PAYE operation: employment and support allowance: important points to note
Updated to include Welsh rates of income tax
PAYE operation: taxation of jobseeker’s allowance: temporary short time working compensation scheme
Updated to include Welsh rates of income tax
PAYE operation: taxation of jobseeker’s allowance: temporary stop claimants and strikers
Updated to include Welsh rates of income tax
PAYE operation: taxation of jobseeker’s allowance: two schemes in operation for JSA
Updated to include Welsh rates of income tax
PAYE operation: taxation of jobseeker’s allowance: what the department for work and pensions does
Updated to include Welsh rates of income tax
PAYE operation: targeted review forms: business by telephone
Guidance amended
PAYE operation: double taxation claims submitted by non resident individuals: responsible offices
Second row in the table amended
Removed reference to the International Manual at INTM345600 from the Sweden section as the page has been archived and refers you to the Double Taxation manual.
Updated
PAYE operation: international employments: contents
New pages added - PAYE81949 and PAYE82008
International employments: PAYE directions for individuals who are treaty non resident in the UK – Updated under subheading ‘Treaty relief employer’.
PAYE operation: international employments: employees who work for foreign diplomatic missions in UK
Guidance amended under subheading 'Embassy Unit'
PAYE operation: international employments: offshore employment intermediaries
Guidance updated
Guidance updated
Updated
Deadline date updated
Updated
Reconcile individual: underpayments: voluntary direct payments
Guidance updated
Reconcile individual: overpayments: repayments
Overpayments: repayments - updated
Reconcile individual: overpayments: repayment claim forms and requests
Overpayments: repayment claim forms and requests – Subject updated.
Reconcile individual: posting EOY information to individual records: P14 / RTI end of year records
Guidance amended under subheading 'RTI created end of year records'
Reconcile individual: posting EOY information to individual records: revision of employer’s returns
Guidance amended
Reconcile individual: posting EOY information to individual records: under-deductions
Updated to include Welsh rates of income tax
Reconcile individual: end of year reconciliation: reconciliation summary screen
Updated to include Simple Assessment
Reconcile individual: end of year reconciliation: multiple years reconciliation summary screen
Updated to include Simple Assessment
Reconcile individual: end of year reconciliation: tax calculation screen
Guidance updated under subheading 'Issue Copy of Tax Calculation action link'
Reconcile individual: end of year reconciliation: tax calculation - reasons for underpayment screen
Updated to include Simple Assessment
Updated to include Simple Assessment
Reconcile individual: end of year reconciliation: arrears of pay or pension
Updated
Reconcile individual: in-year reconciliation: special circumstances
Updated to include Welsh rates of income tax
Reconcile individual: in-year reconciliation: cessation repayment calculation
Updated to include Welsh rates of income tax
Reconcile individual: in-year reconciliation: Lump sum death benefits
Updated
Reconcile individual: in-year reconciliation: unemployment repayments
In-year reconciliation: unemployment repayments – Subject updated.
Reconcile individual: in-year reconciliation: unemployment repayments calculation: overpaid
Guidance updated
Reconcile individual: in-year reconciliation: state pension deferral lump sum payments
Updated to include Welsh rates of income tax
Reconcile individual: un-reconciled cases: cases that will be output for clerical clearance
Guidance amended
Reconcile individual: reconciling CY-4 to CY-2: introduction
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Reconcile individual: reconciling CY-6 to CY-2: reconciling multiple years - re reconciling years
Guidance amended
Updated to include Simple Assessment
Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - final results
Updated to include Simple Assessment
Reconcile individual: simple assessment: contents
New pages added from PAYE96305 to PAYE96360
Reconcile individual: simple assessment: introduction and overview
Guidance amended throughout
Reconcile individual: simple assessment: voluntary payments
Guidance amended
Guidance amended
Reconcile individual: simple assessment: merging a record with Simple Assessment years
Guidance and page title amended
Reconcile individual: simple assessment: financial events summary
Guidance amended
Accounting: end of year: introduction
New third bullet point added to the third paragraph
PAYE operation: double taxation claims submitted by non resident individuals: responsible offices
Second row in the table amended
Coding: coding allowances and reliefs: death and superannuation benefit
Guidance amended throughout
Employer returns: regulation 80 determinations: making a determination
Updated
Updated
PAYE operation: double taxation claims submitted by non resident individuals: responsible offices
Table updated
Employer returns: employer return post capture: regulation 80 determinations (Action Guide)
Page archived
Employer returns: employer return post capture: contents
Pages PAYE46090 and PAYE46091 archived
Employer returns: regulation 80 determinations: action to take after determination made
Page archived
Employer returns: regulation 80 determinations: contents
Page PAYE54110 archived
Employer records: maintain schemes: change scheme type - NI to P (Action Guide)
Page archived - guidance now moved to the Ocelot platform
Employer records: maintain schemes: change scheme type - P to DOME (Action Guide)
Page archived - guidance now moved to the Ocelot platform
Employer records: maintain schemes: change scheme type - P to NI (Action Guide)
Page archived - guidance now moved to the Ocelot platform
Employer records: maintain schemes: contents
Pages PAYE27029, PAYE27030 and PAYE27031 archived
Employer returns: regulation 80 determinations: PAYE failure extends beyond one year
Page archived - guidance no longer applicable
Employer returns: regulation 80 determinations: outline of procedure
Page archived
Employer returns: regulation 80 determinations: notices not delivered
Page archived
Employer returns: regulation 80 determinations: breaking up P382
Page archived
Employer returns: regulation 80 determinations: tax to be released
Page archived
Employer returns: regulation 80 determinations: personal assessments - officer action
Page archived
Page archived
Employer returns: regulation 80 determinations: contents
Pages PAYE54055, PAYE54075, PAYE54120, PAYE54185, PAYE54195, PAYE54240 and PAYE54260 archived
Section PAYE73000 archived
Amended last paragraph 'If a decision still cannot be made after a referral to Band O or HO support.
Employer records: set up employer record: election for separate schemes - appeals (Action Guide)
Page archived
Employer records: set up employer record: contents
Page PAYE20031 archived
Employer records: maintain employer record: cessation where the employer record is dormant
Page archived
Employer records: maintain employer record: contents
Page PAYE21025 archived
Employer records: maintain schemes: DOME - P12 deduction card received in year (Action Guide)
Page archived
Employer records: maintain schemes: DOME - cessation of DOME schemes (Action Guide)
Page archived
Employer records: maintain schemes: maintain DOME schemes (Action Guide menu)
Page archived
Employer records: maintain schemes: contents
Pages PAYE27011, PAYE27012 and PAYE27013 archived
Employer returns: regulation 80 determinations: who does this work?
Page archived
Employer returns: regulation 80 determinations: preparing the ground
Page archived
Employer returns: regulation 80 determinations: contents
Pages PAYE54020 and PAYE54040 archived
Employer returns: regulation 80 determinations: including tax in personal assessment
First paragraph removed
Employer returns: regulation 80 determinations: including tax in personal assessment
First paragraph amended
Removed reference to the International Manual at INTM345600 from the Sweden section as the page has been archived and refers you to the Double Taxation manual.
Coding: coding allowances and reliefs: allowances
Fifth paragraph amended
Coding: coding allowances and reliefs: gift aid
Second paragraph amended
Coding: coding deductions and expenses: underpayments
Fourth paragraph amended under subheading 'Coding in'
PAYE operation: lump sum termination payments: how employers operate PAYE on termination payments
First paragraph under subheading 'Termination payment is made wholly or partly in kind. For example, a house or car is transferred' amended
PAYE operation: lump sum termination payments: termination payment notification received
Second bullet point amended
Employer returns: employer return - quality checks: form P14 only - 2005 onwards (Action Guide)
Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform
Employer returns: employer return - quality checks: form P35(EP) - 2005 onwards (Action Guide)
Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform
Employer returns: employer return - quality checks: form P35(PS) - 2005 onwards (Action Guide)
Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform
Employer returns: employer return - quality checks: form P35(TAS) - 2005 onwards (Action Guide)
Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform
Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform
Employer returns: employer return - quality checks: form P35 only - 2005 onwards (Action Guide)
Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform
Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform
Employer returns: employer return - quality checks: contents
Pages PAYE40025 to PAYE40031 archived
Forms index (internal use only)
P242 2023 published
Employer records: set up employer record: DOME scheme - domestic (simplified deduction scheme)
Page archived
Employer records: set up employer record: ELECT scheme - electoral payments
Page archived
Employer records: set up employer record: ELECT scheme - electoral payments (Action Guide)
Page archived
Employer records: set up employer record: EXAM scheme - examination fees
Page archived
Employer records: set up employer record: EXAM scheme - examination fees (Action Guide)
Page archived
Employer records: set up employer record: SICK pay scheme
Page archived
Employer records: set up employer record: SICK pay scheme (Action Guide)
Page archived
Employer records: set up employer record: contents
Pages PAYE20085, PAYE20105, PAYE20106, PAYE20115, PAYE20116, PAYE20150 and PAYE20151 archived
Employer records: maintain employer record: working post and BF review
Page archived
Employer records: maintain employer record: contents
Page PAYE21260 archived
Employer returns: regulation 80 determinations: including tax in personal assessment
Banner message added to advise users that, following a court decision in 2021 HMRC are in the process of reviewing this page. Any comments or feedback, can be sent to the manuals team inbox hmrcmanualsteam@hmrc.gov.uk
Coding: codes: how they are used and calculated: special codes for secondary sources
Guidance added under two new subheadings - 'Allocation of allowances' and 'Ceased secondary sources'
Employer returns: ECS additional processing action: capture P11D(b) - error messages
Page archived
Page archived
Employer returns: ECS additional processing action: P11D(b) screen - information wrongly captured
Page archived
Page archived
Employer returns: ECS additional processing action: contents
Pages PAYE43530, PAYE43540, PAYE43545 and PAYE43550 archived
P11D processing: logging forms P11D: introduction
Page archived
P11D processing: logging forms P11D: P11D quality standard
Page archived
P11D processing: logging forms P11D: common mistakes on forms P11D
Page archived
P11D processing: logging forms P11D: quality standard 1 (QS1) checks
Page archived
P11D processing: logging forms P11D: other logging messages
Page archived
P11D processing: logging forms P11D: NI only schemes
Page archived
P11D processing: logging forms P11D: contents
Section archived
P11D processing: processing and retrieving forms P11D: introduction
Page archived
P11D processing: processing and retrieving forms P11D: free fuel withdrawn
Page archived
P11D processing: processing and retrieving forms P11D: capture van benefit
Page archived
P11D processing: processing and retrieving forms P11D: capture MARORS
Page archived
P11D processing: processing and retrieving forms P11D: capture mileage allowance payments
Page archived
P11D processing: processing and retrieving forms P11D: capture in-year benefits
Page archived
Page archived
P11D processing: processing and retrieving forms P11D: accept in-year benefits as final
Page archived
P11D processing: processing and retrieving forms P11D: employer capture notes
Page archived
P11D processing: processing and retrieving forms P11D: adding an employer note
Page archived
P11D processing: processing and retrieving forms P11D: viewing an employer note
Page archived
P11D processing: processing and retrieving forms P11D: amending an employer note
Page archived
P11D processing: processing and retrieving forms P11D: deleting an employer note
Page archived
P11D processing: processing and retrieving forms P11D: P11D extract
Page archived
P11D processing: processing and retrieving forms P11D: P11D extract (Action Guide)
Page archived
P11D processing: processing and retrieving forms P11D: capture statistics
Page archived
P11D processing: management of workflow management tool: introduction
Page archived
P11D processing: management of workflow management tool: log forms P11D
Page archived
P11D processing: management of workflow management tool: close batch
Page archived
P11D processing: management of workflow management tool: batch details
Page archived
P11D processing: management of workflow management tool: batch history
Page archived
P11D processing: management of workflow management tool: reviewing notes
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P11D processing: management of workflow management tool: receiving the batch
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P11D processing: management of workflow management tool: setting up capture teams in P11D (WMT)
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P11D processing: management of workflow management tool: allocate users to the team
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P11D processing: management of workflow management tool: deleting users from a team
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P11D processing: management of workflow management tool: deleting a team
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P11D processing: management of workflow management tool: contents
Section archived
P11D processing: processing and retrieving forms P11D: contents
Pages archived
Employer records: set up employer record: introduction
Guidance amended under subheadings 'The employer record' and 'Responsibilities'. And subheading 'PAYE Employer Office' and its accompanying guidance removed
Employer records: set up employer record: checks prior to setting up
Guidance amended throughout
Employer returns: employer EOY penalties: duty geared penalties
Third paragraph amended
Employer returns: view / maintain BROCS: Accounts Office references
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: banking operations - updating employer records
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: BROCS and Class 1A NIC
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: BROCS and collection of student loans
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: BROCS and employer discounts
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: BROCS and incentive payments
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: BROCS record
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: capturing employer returns - effect on BROCS
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: cessation or cancellation rejected by banking operations
Page archived - guidance no longer applicable
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: dormancy rejected by banking operations
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: dormancy rejected by banking operations (Action Guide)
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: employer data exception unit (EDEU)
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Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: function view BROCS: format 2 - employer data year summary
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: function view BROCS: format 3 - postings summary
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: function view BROCS: format 3A - SL postings summary
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: function view BROCS: format 4 - posting details
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: function view BROCS: format 5 - actions
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: function view BROCS: format 6 - prime designatory data
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: function view BROCS: format 7 - agent designatory data
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: function view BROCS: format 8 - general designatory data
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: function view BROCS: format 9 - designatory data for ASN
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: memo from banking operations - new or cancelled sub account
Page archived - guidance no longer applicable
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Employer returns: view / maintain BROCS: next action codes
Page archived - guidance no longer applicable
Employer returns: view / maintain BROCS: reminding actions for returns
Page archived - guidance no longer applicable
Employer returns: BROCS: contents
Page title amended
Employer returns: BROCS: introduction
Guidance entirely re-written
Coding: coding allowances and reliefs: double taxation relief
Scottish rates updated
Coding: coding allowances and reliefs: seed enterprise investment scheme
Scottish rates updated
Coding: coding allowances and reliefs: social investment tax relief
Scottish rates updated
Coding: coding allowances and reliefs: venture capital trust
Scottish rates updated
Coding: codes: how they are used and calculated: P2 notes for codes with no allowances or deductions
Scottish rates updated
Employer records: maintain employer record: insolvency of employer
Guidance amended throughout
Individual records: PAYE records: marriage allowance
Amended throughout
Employer records: set up employer record: checks prior to setting up
Paragraph under subheading 'Responsibilities' updated
Employer returns: employer return - quality checks: acknowledging employer returns
Page archived
Employer returns: employer return - quality checks: contents
Page PAYE40010 archived
Background: real time information (RTI): new employers joining RTI from November 2012
Final paragraph removed
Employer returns: employer return - overpayments: introduction
Guidance amended throughout
The guidance under subheading 'Portugal' has been entirely amended
2022
Background: access to records: wider access update in EBS
Page archived - guidance now moved to the Ocelot platform
Background: access to records: contents
Page PAYE1095 archived
Background: real time information (RTI): P38(S): student employees
Page archived
Background: Real Time Information (RTI): contents
Page PAYE5045 archived
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Employer returns: electronic employer returns: contents
Page PAYE44035 archived
Employer returns: employer return post capture: form P228 - up to 2004
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Employer returns: employer return post capture: forms P14 rejected by NICO - up to 2004
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Employer returns: employer return post capture: forwarding end of year papers to NICO - up to 2004
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Employer returns: employer return post capture: NICO invoices - up to 2004
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Employer returns: employer return post capture: recovery of excess tax credit funding - up to 2002
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Employer returns: employer return post capture: contents
Pages PAYE46055, PAYE46060, PAYE46065, PAYE46070 and PAYE46080 archived
Employer returns: RTI submissions: view IDMS charge
Page archived - this functionality is no longer live
Employer returns: RTI submissions: contents
Page PAYE55025 archived
P11D processing: logging forms P11D: batch logging forms P11D using the workflow management tool
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P11D processing: logging forms P11D: multiple batches
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P11D processing: logging forms P11D: complete logging of batch
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P11D processing: logging forms P11D: dispatch cover sheet
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P11D processing: logging forms P11D: contents
Pages PAYE57010, PAYE57035, PAYE57040 and PAYE57045 archived
P11D processing: processing and retrieving forms P11D: suspending a batch
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P11D processing: processing and retrieving forms P11D: updating a batch
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P11D processing: processing and retrieving forms P11D: complete capture of batch
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P11D processing: processing and retrieving forms P11D: exiting a batch
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P11D processing: processing and retrieving forms P11D: contents
Pages PAYE57260, PAYE57265, PAYE57270 and PAYE57275 archived
P11D processing: management of workflow management tool: batch manager in home office or RCU
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P11D processing: management of workflow management tool: filter batches
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P11D processing: management of workflow management tool: prioritise batches
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P11D processing: management of workflow management tool: allocate batches
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P11D processing: management of workflow management tool: suspended batches
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P11D processing: management of workflow management tool: transferring the batch
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P11D processing: management of workflow management tool: reject batch
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P11D processing: management of workflow management tool: return batch
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P11D processing: management of workflow management tool: return cover sheet
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P11D processing: management of workflow management tool: allocate workflow batches to a team
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P11D processing: management of workflow management tool: contents
Pages PAYE57510, PAYE57515, PAYE57570, PAYE57575, PAYE57580, PAYE57585, PAYE57590, PAYE57600, PAYE57605 and PAYE57640 archived
Employer returns: capture employer return - up to 2004: introduction
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Employer returns: capture employer return - up to 2004: capturing annual return - up to 2004
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Employer returns: capture employer return - up to 2004: cards SC11 and SC15
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Employer returns: capture employer return - up to 2004: pre capture checks - up to 2004
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Employer returns: capture employer return - up to 2004: contents
Page archived
Page archived - the guidance can now be found on the Ocelot platform
Employer records: maintain employer record: re-starting an employer record (Action Guide)
Page archived - the guidance can now be found on the Ocelot platform
Employer records: maintain employer record: verification of deductions under CIS - up to 2007
Page archived - the guidance can now be found on the Ocelot platform
Page archived - the guidance can now be found on the Ocelot platform
Employer records: maintain employer record: contents
Pages PAYE21021, PAYE21216, PAYE21240 and PAYE21241 archived
Employer returns: capture employer return - up to 2004: NIL returns - up to 2004
Page archived - the guidance can now be found on the Ocelot platform
Employer returns: capture employer return - up to 2004: contents
Page PAYE42025 archived
Page archived - the guidance can now be found on the Ocelot platform
Employer returns: employer return post capture: contents
Page PAYE46016 archived
Employer returns: view / maintain BROCS: reminding actions for returns (Action Guide)
Page archived - the guidance can now be found on the Ocelot platform
Employer returns: BROCS: contents
Page PAYE48131 archived
Employer returns: issue / cancel employer returns: issuing and cancelling employer return
Page archived - the guidance can now be found on the Ocelot platform
Page archived - the guidance can now be found on the Ocelot platform
Employer returns: issue / cancel employer returns: contents
Pages PAYE49015 and PAYE49016 archived
PAYE operation: specific employments: returning officers
Page archived - the guidance can now be found on the Ocelot platform
PAYE operation: specific employments: contents
Page PAYE70280 archived
Content updated to add EMP40049 link
Updated
Guidance updated
Employer returns: regulation 80 determinations: making a determination
Guidance updated
Employer returns: regulation 80 determinations: PAYE failure extends beyond one year
Guidance updated
Guidance updated
Employer returns: regulation 80 determinations: onus of proof
Guidance updated
Employer returns: regulation 80 determinations: amendments on appeal
Guidance updated
Employer returns: regulation 80 determinations: summary - the conditions
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Employer returns: regulation 80 determinations: when to make regulation 80 determinations
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Employer returns: regulation 80 determinations: extended time limits
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Employer returns: regulation 80 determinations: contents
Pages PAYE54030, PAYE54080 and PAYE54300 archived
PAYE operation: aspects of PAYE operation - employer: payment of arrears of pay for closed tax years
Action guide links updated
Page archived - guidance moved to the Ocelot platform
Employer returns: capture employer return - up to 2004: capturing return - up to 2004 (Action Guide)
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Employer returns: capture employer return - up to 2004: cards SC11 and SC15 (Action Guide)
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Employer returns: capture employer return - up to 2004: contents
Pages PAYE42011 to PAYE42016, and pages PAYE42021 and PAYE42031 archived
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Employer returns: employer return post capture: NICO invoices - up to 2004 (Action Guide)
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Employer returns: employer return post capture: contents
Pages PAYE46011, PAYE46021, PAYE46071, PAYE46081 and PAYE46096 archived
Page archived - guidance moved to the Ocelot platform
Employer returns: employer return - overpayments: contents
Page PAYE47091 archived
Employer returns: employer return work lists: filed online return deletions (Action Guide)
Telephone number for EBS helpdesk removed now only contact by email
Employer records: maintain employer record: maintain employer address (Action Guide)
Page archived - guidance moved to the Ocelot platform
Employer records: maintain employer record: maintain employer name (Action Guide)
Page archived - guidance moved to the Ocelot platform
Employer records: maintain employer record: contents
Pages PAYE21161 and PAYE21171 archived
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Employer records: modified PAYE schemes: contents
Pages PAYE28012 and PAYE28017 archived
Guidance amended to remove the Years up to 2004 Action Guide entries
Employer returns: employer return - quality checks: form CIS36 only - up to 2004 (Action Guide)
Page archived - guidance moved to the Ocelot platform
Employer returns: employer return - quality checks: form P14 only - up to 2004 (Action Guide)
Page archived - guidance moved to the Ocelot platform
Employer returns: employer return - quality checks: form P35(EP) - up to 2004 (Action Guide)
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Employer returns: employer return - quality checks: form P35 only - up to 2004 (Action Guide)
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Page archived - guidance moved to the Ocelot platform
Employer returns: employer return - quality checks: contents
Forms PAYE40017 to PAYE40023 archived
Coding: coding allowances and reliefs: enterprise investment scheme
Guidance amended under subheading 'How to calculate coding allowance for Enterprise Investment Relief'
Coding: coding allowances and reliefs: seed enterprise investment scheme
Guidance amended under subheading 'Claims for a combination of EIS, SEIS and SITR'
Coding: coding deductions and expenses: non-PAYE income
Two links fixed and guidance amended under subheading 'Foreign dividend income'
PAYE service income, allowances, benefits and deductions: IABD: allowances
Guidance amended throughout
PAYE service income, allowances, benefits and deductions: IABD: foreign income
Guidance amended
Updated
Employer returns: view / maintain BROCS: Accounts Office references
Guidance amended
First paragraph amended
Employer returns: regulation 80 determinations: summary - the conditions
Guidance amended
Employer returns: regulation 80 determinations: interest: Interest on tax overdue
Guidance amended
Guidance amended under subheading 'Cyprus'
Guidance for the United Arab Emirates added
Individual records: maintain individual details: capacitor details
Minor amendment
PAYE operation: targeted review forms: how to process form R40
Guidance amended under subheadings 'Deceased' and 'Dividend Allowance from 6 April 2016'. And the guidance under subheading 'Trust, settlement and estate income - taxed at 22%' deleted
Employer records: set up employer record: P scheme - PAYE employees only (Action Guide)
Page archived - guidance now on the Ocelot hub
Employer records: set up employer record: PSC scheme - employees and subcontractors (Action Guide)
Page archived - guidance now on the Ocelot hub
Page archived - guidance now on the Ocelot hub
Employer records: set up employer record: XP scheme - contractor only (no employees) (Action Guide)
Page archived - guidance now on the Ocelot hub
Employer records: set up employer record: setting up new employer records (Action Guide)
Page archived - guidance now on the Ocelot hub
Employer records: set up employer record: contents
Pages PAYE20136 / PAYE20141 / PAYE20161 / PAYE20166 / PAYE20171 archived
Page archived - guidance now on the Ocelot hub
Employer records: maintain employer record: re-opening an employer record (Action Guide)
Page archived - guidance now on the Ocelot hub
Employer records: maintain employer record: contents
Pages PAYE21176 and PAYE21206 archived
Employer records: maintain schemes: change scheme type - P to PSC (Action Guide)
Page archived - guidance now on the Ocelot hub
Employer records: maintain schemes: change scheme type - P to XP (Action Guide)
Page archived - guidance now on the Ocelot hub
Employer records: maintain schemes: change scheme type - PSC to P (Action Guide)
Page archived - guidance now on the Ocelot hub
Employer records: maintain schemes: change scheme type - PSC to XP (Action Guide)
Page archived - guidance now on the Ocelot hub
Employer records: maintain schemes: change scheme type - XP to P (Action Guide)
Page archived - guidance now on the Ocelot hub
Employer records: maintain schemes: change scheme type - XP to PSC (Action Guide)
Page archived - guidance now on the Ocelot hub
Employer records: maintain schemes: contents
Pages PAYE27032 / PAYE27033 / PAYE27034 / PAYE27035 / PAYE27036 / PAYE27037 archived
Reconcile individual: overpayments: nominees
Guidance amended under subheading 'What is a valid assignment?'
Coding: coding deductions and expenses: non-PAYE income
SA cases and non-PAYE income already in code section updated to refer to TR6 box 3 on the self assessment tax return
Employer records: employer mailings: employer bulletin
Second paragraph amended and final two paragraphs deleted
Accounting: end of year: introduction
New third bullet point added to the third paragraph
Individual records: maintain individual details: indicators
The guidance under subheading 'Individual Summary screen' amended
Employer records: set up employer record: checks prior to setting up (Action Guide)
Page archived - guidance now transferred to Ocelot
Employer records: set up employer record: OCPN scheme - occupational pension (Action Guide)
Page archived - guidance now transferred to Ocelot
Employer records: set up employer record: contents
Pages PAYE20021 and PAYE20131 archived
Employer records: maintain employer record: maintain trade name (Action Guide)
Page archived - guidance now transferred to Ocelot
Page archived - guidance now transferred to Ocelot
Employer returns: electronic employer returns: contents
Page PAYE44036 archived
Employer records: maintain employer record: contents
Page PAYE21181 archived
P11D processing: management of workflow management tool: dispatching the batch (Action Guide)
Page archived - guidance now transferred to Ocelot
P11D processing: management of workflow management tool: contents
Page PAYE57520 archived
Employer returns: capture employer return - up to 2004: contents
Page PAYE42026 archived
Coding: coding deductions and expenses: expenses
Final paragraph under subheading 'Washing company cars' amended
Employer returns: regulation 80 determinations: summary - the conditions
First bullet point amended
Individual records: maintain individual details: indicators
New entry 'Breathing Space previous periods' added to the table under subheading 'Individual Summary screen'
Forms index (internal use only)
updated
Forms index (internal use only)
P242 2022 uploaded
Employer returns: NICs employment allowance: introduction
Second paragraph amended
Employer returns: NICs employment allowance: employers with multiple PAYE schemes
Second paragraph amended
Second paragraph amended
Coding: coding allowances and reliefs: venture capital trust
Updated
Employer records: set up employer record: election for separate schemes
Updated under subheading 'Formal election'
Employer records: set up employer record: election for separate schemes (Action Guide)
Page archived - guidance no longer applicable
Employer records: set up employer record: contents
Page PAYE20026 archived
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Employer returns: regulation 80 determinations: introduction
Guidance amended
PAYE operation: specific employments: contents
New pages PAYE70223 and PAYE70285 added
Background: real time information (RTI): penalty and appeals service (PAS)
Amended throughout
Coding: coding: general principles: form suffixes
Guidance updated
2021
Coding: coding allowances and reliefs: venture capital trust
Guidance amended under subheading 'Coding descriptor to use'
Individual records: maintain individual details: indicators
Guidance amended
Individual records: contact history: introduction
Guidance amended under subheading 'How to access Contact History'
Individual records: contact history: COP essential and historical notes summary
Guidance amended
PAYE service income, allowances, benefits and deductions: IABD: allowances
Guidance amended under subheadings 'Blind Person’s Allowance' and 'Venture Capital Trust'
Coding: codes: how they are used and calculated: cases where you should use code NT
Guidance updated under subheadings 'Bankruptcy' and 'Other workers'
Individual records: maintain individual details: indicators
The guidance in the 'Manual Code' entry in the first table has been updated
Individual records: contact history: telephone and correspondence - core principles
New Note added after 2nd bullet list
Coding: adjustments to collect tax: coding out outstanding debts
Guidance updated
Reconcile individual: overpayments: repayments by BACS process
Guidance updated under subheading 'BACS Repayment overview'
Reconcile individual: end of year reconciliation: tax calculation screen
Guidance updated under subheading 'Issue Copy of Tax Calculation action link'
PAYE operation: international employments: employees who work for foreign diplomatic missions in UK
Guidance amended under subheading 'Embassy Unit'
Employer records: set up employer record: DPNI scheme - direct payment (tax and NIC)
Guidance updated
Employer records: maintain employer record: insolvency of employer
Guidance amended under subheading 'Business continues under the control of an IP'
PAYE operation: pensioners: changes to rate of benefit after record uprated
Guidance amended
PAYE operation: pensioners: rejection of form P46(DWP)(Slip)
Guidance amended
Guidance amended
Guidance amended
PAYE operation: pensioners: P173
Guidance amended
Reconcile individual: overpayments: repayments by BACS process
Guidance amended
Coding: coding deductions and expenses: underpayments
New 'Breathing Space' added
Guidance updated
Employment maintenance: filing online: employers: automatic record update for new pensioners
Guidance amended under subheading 'Automatic issue of tax code calculation - RTI and non RTI employer'
Guidance amended at Step 10
Individual records: maintain individual details: indicators
Breathing Space added to first table
Background: real time information (RTI): submission types
Guidance amended under subheading 'Earlier Year Update (EYU / EYU(I))'
Background: real time information (RTI): generic notification service (GNS)
Guidance amended under subheading 'Late payment notices (1 and 2) GNS'
Background: real time information (RTI): penalties
Guidance amended
Employer returns: employer return post capture: collection of student and postgraduate loans (CSL)
Amended under subheading 'Student Loan (SLD) and Postgraduate Loan (PGL) deductions'
Employer returns: regulation 80 determinations: form P35 received after determination made
Guidance amended under subheading 'Determination under appeal'
Employer returns: regulation 80 determinations: claims to pay reduced amount
First paragraph amended
Employer returns: regulation 80 determinations: late P35 shows more tax than the determination
First paragraph amended
Employer returns: regulation 80 determinations: interest: Interest on tax overdue
New fifth paragraph added
Employer returns: RTI submissions: introduction
Guidance amended
Employer returns: RTI submissions: information
Guidance amended throughout
Employer returns: NICs employment allowance: effect on PAYE payments
Guidance amended
Employment maintenance: maintain employment: introduction
Guidance amended
Employment maintenance: maintain employment: delete employment
Guidance amended
PAYE operation: payments for PAYE purposes: contents
New page PAYE72028 added
Guidance amended under 'British Virgin Islands'
PAYE operation: international employments: EP appendix 6: modified PAYE in tax equalisation cases
Guidance amended at Part 12
Guidance amended at Parts 21 and 25
Guidance amended throughout
Reconcile individual: posting EOY information to individual records: P14 / RTI end of year records
Guidance amended under subheading 'RTI created end of year records'
Reconcile individual: posting EOY information to individual records: revision of employer’s returns
Guidance amended
Reconcile individual: end of year reconciliation: introduction
Guidance amended under subheading 'General information'
Reconcile individual: end of year reconciliation: deciding if a case can be reconciled
Guidance amended under subheading 'Automatic triggers'
Reconcile individual: end of year reconciliation: validation
Guidance within the table amended
Reconcile individual: end of year reconciliation: tax calculation issues
Guidance amended under subheadings 'Trustees in Bankruptcy' and 'P14 or EOY Record: incorrect pay figure'
Reconcile individual: un-reconciled cases: cases that will be output for clerical clearance
Guidance amended
Reconcile individual: reconciling CY-6 to CY-2: reconciling multiple years - re reconciling years
Guidance amended
Individual records: maintain individual details: address
Guidance amended under subheading 'Employer notification of employee address changes'
Work management: PAYE work management system: creation of a work item - duplicate, merge and update
Part 445 within the table amended
P11D processing: processing and retrieving forms P11D: P11D extract
Car Details part updated
Guidance updated
Guidance updated
Reconcile individual: in-year reconciliation: unemployment repayments calculation: overpaid
Guidance updated
Guidance amended
2020
Guidance amended under subheading 'New claimants'
Individual records: maintain individual details: date of birth
Link in second bullet pointed updated
Employer returns: employer return post capture: regulation 80 determinations
Spelling error corrected
Guidance updated
PAYE operation: international employments: EP appendix 6: modified PAYE in tax equalisation cases
Updated to include the return to address
Employer records: set up employer record: TAS scheme - taxed award scheme
Updated with the address
Employer records: set up employer record: TAS scheme - taxed award scheme (Action Guide)
Notes 1 and 2 updated
Employer records: modified PAYE schemes: introduction
Guidance amended to remove 'Market research interviewers'
Employer records: maintain employer record: employer-related electronic files
Page archived
Employer records: modified PAYE schemes: market research interviewers
Page archived
Employer records: maintain employer record: contents
Page PAYE21085 removed
Employer records: modified PAYE schemes: contents
Page PAYE28025 removed
Individual records: PAYE records: marriage allowance
Guidance updated
New '‘Arrangement in respect of Short Term Business Visitors (STBV) – Appendix 8’ document that replaces the previous version
PAYE operation: international employments: UK employer's duties
COVID-19 update
Coding: coding deductions and expenses: other deductions
Contact team updated
Coding: coding: general principles: coding objections
Contact team updated
Coding: coding: general principles: potential cases for SA
Guidance updated
Employer records: set up employer record: introduction
Guidance updated
Employer records: set up employer record: free of tax system
Contact team updated
Contact team updated
Employer records: maintain employer record: employer indicators
Contact team updated
Employer records: modified PAYE schemes: employees seconded abroad
Updated to include COVID-19 note
Updated to include COVID-19 note
Updated to include COVID-19 note
Guidance updated
Employer records: modified PAYE schemes: market research interviewers
Contact team updated
Employer returns: regulation 80 determinations: action if you support a reduction
Contact team updated
Employer returns: regulation 80 determinations: late P35 shows more tax than the determination
Contact team updated
Employer returns: regulation 80 determinations: employees not named in the determination
Contact team updated
Employer returns: regulation 80 determinations: reports to IPD Technical (Earnings)
Contact team updated
P11D processing: P11D(b) penalty appeals: consideration by a higher officer
Guidance updated
PAYE operation: specific employments: casual employees: requests for PAYE special arrangements
Contact team updated
PAYE operation: specific employments: clergy and ministers of religion
Contact team updated
PAYE operation: specific employments: examining bodies - fees to examiners
Contact team updated
PAYE operation: specific employments: racehorse trainers / stud farm employees
Contact team updated
PAYE operation: payments for PAYE purposes: doubts about whether payment counts for tax purposes
Contact team updated
PAYE operation: payments for PAYE purposes: non-cash remuneration: operation of PAYE
Contact team updated
PAYE operation: payments for PAYE purposes: restrictive covenants
Contact team updated
PAYE operation: payments for PAYE purposes: tips, gratuities, service charges and troncs
Contact team updated
PAYE operation: lump sum termination payments: how employers operate PAYE on termination payments
Contact team updated
PAYE operation: taxation of jobseeker’s allowance: payment of benefit by employer
Contact team updated
PAYE operation: targeted review forms: how to process form R40
SA criteria updated
PAYE operation: international employments: UK employer's duties
Contact team updated
PAYE operation: international employments: employers ‘presence in UK’
Contact team updated
Contact team updated
PAYE operation: international employments: seafarers’ earnings deduction (SED)
Contact team updated
PAYE operation: international employments: employer claims operation of PAYE not practicable
Contact team updated
PAYE operation: international employments: overseas tax deductions from earnings taxed under PAYE
Contact team updated
PAYE operation: international employments: Denmark: offshore workers
Contact team updated
PAYE operation: international employments: Denmark: onshore workers
Contact team updated
Updated to include COVID-19 note
Updated to include COVID-19 note
Updated to include postgraduate loans
Employer returns: NICs employment allowance: introduction
Guidance updated
Employer returns: NICs employment allowance: claiming the employment allowance
Guidance updated
Employer returns: NICs employment allowance: employers with multiple PAYE schemes
Guidance updated
Employer returns: NICs employment allowance: employment allowance claim ends
Guidance updated
Note added to Step 4
P11D processing: tax on expenses and benefits through payroll: car and fuel benefit.
Guidance updated
Guidance updated
PAYE service income, allowances, benefits and deductions: IABD: employment benefits
Fuel types updated
Link fixed
PAYE operation: international employments: contents
New pages added - PAYE81949 and PAYE82008
Background: real time information (RTI): submission types
Updated to include postgraduate loans
Employer records: employer types: care workers / direct payments
Updated to include Statutory Parental Bereavement Pay
Employer returns: employer return - overpayments: form P35D
Updated to include Statutory Parental Bereavement Pay and Postgraduate student loans.
PAYE operation: payments for PAYE purposes: statutory payments
Updated to include Statutory Parental Bereavement Pay
Employer records: maintain employer record: employer compliance - employer irregularities
Updated to include postgraduate student loans
Employer records: maintain employer record: employer indicators
Updated to include postgraduate student loans
Employer records: maintain employer record: SAP / SPP / OSPP / ASPP / ShPP
Updated to include postgraduate student loans
Employer returns: employer return - quality checks: introduction
Updated to include postgraduate student loans
Employer returns: capture employer return - 2005 onwards: introduction
Updated to include postgraduate student loans
Employer returns: electronic employer returns: PAYE online for employers - internet
Updated to include postgraduate student loans
Employer returns: employer return post capture: collection of student and postgraduate loans (CSL)
Updated to include postgraduate student loans
Employer returns: employer return - overpayments: introduction
Updated to include postgraduate student loans
Employer returns: employer EOY penalties: issuing an employer penalty screen
Guidance amended
Employer returns: RTI submissions: introduction
Updated to include postgraduate student loans
Employer returns: RTI submissions: information
Updated to include postgraduate student loans
Employment maintenance: create employment: P45 part 3 employer responsibilities
Updated to include postgraduate student loans
Employment maintenance: create employment: form P60
Updated to include postgraduate student loans
Reconcile individual: posting EOY information to individual records: P14 / RTI end of year records
Updated to include postgraduate student loans
PAYE service income, allowances, benefits and deductions: IABD: allowances
Guidance amended
Individual records: merge individual records: manual merge
Guidance amended
Employer records: employer mailings: annual code issue
Guidance amended
Employer records: employer mailings: priority issue of coding notifications (Action Guide)
Guidance amended
Employer records: modified PAYE schemes: employees seconded abroad
Amended under subheading 'Arrangement from April 2006'
PAYE operation: aspects of PAYE operation - employer: payment of arrears of pay for closed tax years
Guidance amended
PAYE operation: payments for PAYE purposes: tips, gratuities, service charges and troncs
Guidance amended
PAYE operation: targeted review forms: business by telephone
Guidance amended
Reconcile individual: simple assessment: voluntary payments
Guidance amended
Guidance amended
Reconcile individual: simple assessment: merging a record with Simple Assessment years
Guidance and page title amended
Reconcile individual: simple assessment: financial events summary
Guidance amended
Reconcile individual: end of year reconciliation: arrears of pay or pension
tax40121 link fixed
2019
Reconcile individual: simple assessment: introduction and overview
Guidance amended throughout
Reconcile individual: simple assessment: contents
New pages added from PAYE96305 to PAYE96360
Updated to include Simple Assessment
Background: PAYE service roles: PAYE processing officer
Updated to include Simple Assessment
Coding: coding: general principles: annual coding
Updated to include Simple Assessment
Reconcile individual: underpayments: voluntary direct payments
Guidance updated
Reconcile individual: underpayments: PAYE underpayments
Updated to include Simple Assessment
Reconcile individual: end of year reconciliation: reconciliation summary screen
Updated to include Simple Assessment
Reconcile individual: end of year reconciliation: multiple years reconciliation summary screen
Updated to include Simple Assessment
Reconcile individual: end of year reconciliation: tax calculation screen
Updated to include Simple Assessment
Reconcile individual: end of year reconciliation: tax calculation - reasons for underpayment screen
Updated to include Simple Assessment
Reconcile individual: reconciling CY-4 to CY-2: introduction
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - final results
Updated to include Simple Assessment
Accounting: end of year: accounting status
Updated to include Simple Assessment
Individual records: merge individual records: automated merge
Updated to include Simple Assessment
Individual records: merge individual records: post automated merge
Updated to include Simple Assessment
Individual records: merge individual records: manual merge
Updated to include Simple Assessment
Individual records: merge individual records: manual merge: post merge processing
Updated to include Simple Assessment and action guide links updated
Updated to include Simple Assessment and action guide links updated
Coding: coding deductions and expenses: underpayments
Updated to include Simple Assessment
Coding: adjustments to collect tax: coding out outstanding debts
Updated to include Simple Assessment
Updated to include Simple Assessment
Reconcile individual: end of year reconciliation: tolerances
Updated to include Simple Assessment
Updated to include Simple Assessment
Updated to include Simple Assessment
Coding: coding: general principles: estimated pay
Guidance amended under subheadings 'For a mid year start with a start date' and 'For a continuous pension - this is a pension which commenced in CY'
Coding: coding allowances and reliefs: registered pension schemes
First Note updated
Employer records: maintain schemes: maintain scheme start date
New first Note added and the now second Note updated
PAYE operation: payments for PAYE purposes: occupational retirement benefit schemes
Guidance updated
Reconcile individual: end of year reconciliation: tax calculation issues
Updated under subheading 'Trust, Settlements and Estates income at savings rate'. And links to action guides updated
PAYE service income, allowances, benefits and deductions: IABD: allowances
Updated to include 'Relief at Source'
Background: real time information (RTI): penalty and appeals service (PAS)
Review date amended
Background: real time information (RTI): generic notification service (GNS)
Guidance updated
Background: real time information (RTI): penalty and appeals service (PAS)
Guidance amended under the 'Penalties' subheading
Coding: coding allowances and reliefs: venture capital trust
Update to Scottish 2018-19 example
Coding: codes: how they are used and calculated: types of code
Updated to include Welsh tax codes
Coding: codes: how they are used and calculated: allowances and reliefs - how to calculate
Updated with link to Scottish and Welsh rates
Coding: coding: general principles: manual code work item
Updated under subheading 'P2 issue' to include Welsh income tax rates
Coding: coding: general principles: coding objections
Updated under Welsh income tax rates
PAYE operation: aspects of PAYE operation - employee: coding
Updated
PAYE operation: review of claims and deductions: PPR (Action Guide)
Note removed
Reconcile individual: overpayments: introduction
Updated to include the Welsh rate of income tax
Reconcile individual: end of year reconciliation: tax calculation screen
Updated under subheading 'Tax Due fields'
Individual records: PAYE records: Scottish income tax
Updated
Individual records: merge individual records: pre automated merge
Updated
PAYE service income, allowances, benefits and deductions: IABD: allowances
Updated to include Welsh rates of income tax
PAYE service income, allowances, benefits and deductions: IABD: investment income
Second Note updated
Employer returns: employer EOY penalties: introduction
TAA now TALA
Employer returns: employer EOY penalties: issuing an employer penalty screen
TAA now TALA
Employer returns: employer EOY penalties: EOY penalty cycle
TAA now TALA
Employer returns: employer EOY penalties: duty geared penalties
TAA now TALA
Background: real time information (RTI): payroll alignment
Page archived - guidance no longer applicable
Background: Real Time Information (RTI): contents
Page PAYE5015 archived
Coding: coding allowances and reliefs: community investment tax relief (CITR)
Updated to include Welsh rates of income tax
Coding: coding allowances and reliefs: double taxation relief
Updated to include Welsh rates of income tax
Coding: codes: how they are used and calculated: cases where you should use code NT
Updated to include Welsh rates of income tax
Coding: codes: how they are used and calculated: P2 notice of coding
Updated to include Welsh rates of income tax
Coding: codes: how they are used and calculated: rules for working out codes
Updated to include Welsh rates of income tax
Coding: codes: how they are used and calculated: ways an employer can apply a tax code
Updated to include Welsh rates of income tax
Coding: codes: how they are used and calculated: K codes
Updated to include Welsh rates of income tax
Coding: codes: how they are used and calculated: potential underpayments / in year adjustments (IYA)
Updated to include Welsh rates of income tax
Coding: codes: how they are used and calculated: code reductions
Updated to include Welsh rates of income tax
Coding: codes: how they are used and calculated: allowances and reliefs - how to calculate
Updated to include Welsh rates of income tax
Coding: codes: how they are used and calculated: issuing and amending a tax code
Updated to include Welsh rates of income tax
Coding: codes: how they are used and calculated: viewing tax code history
Updated to include Welsh rates of income tax
Coding: coding deductions and expenses: jobseeker’s allowance
Updated to include Welsh rates of income tax
Coding: coding: general principles: introduction
Updated to include Welsh rates of income tax
Coding: coding: general principles: form suffixes
Updated to include Welsh rates of income tax
Coding: coding: general principles: S810 and S811 ITA 2007 (formerly S128 FA 1995) cases
Updated to include Welsh rates of income tax
Updated to include Welsh rates of income tax
Employer records: set up employer record: election for separate schemes
Updated to include Welsh rates of income tax
Employer records: set up employer record: election for separate schemes (Action Guide)
Updated to include Welsh rates of income tax
Employer returns: RTI submissions: information
Updated under the last subheading 'EYU'
Employment maintenance: filing online: employers: automatic entry of leaving details
Updated to include Welsh rates of income tax
Employment maintenance: maintain employment: introduction
Updated to include Welsh rates of income tax
Employment maintenance: jobseeker’s allowance: what happens when a JSA claim is made
Updated to include Welsh rates of income tax
PAYE operation: aspects of PAYE operation - employee: coding
Updated to include Welsh rates of income tax
PAYE operation: payments for PAYE purposes: holiday pay
Updated to include Welsh rates of income tax
PAYE operation: payments for PAYE purposes: occupational retirement benefit schemes
Updated throughout
PAYE operation: pensioners: pension paid to dependant of former employee
Updated throughout
PAYE operation: pensioners: non-cash benefits paid to former employees and pensioners
Updated
PAYE operation: employment and support allowance: important points to note
Updated to include Welsh rates of income tax
PAYE operation: taxation of jobseeker’s allowance: payment of benefit by employer
Updated to include Welsh rates of income tax
PAYE operation: targeted review forms: how to process form R40
Updated to include Welsh rates of income tax
PAYE operation: review of claims and deductions: taxed savings (Action Guide)
Updated to include Welsh rates of income tax
PAYE operation: international employments: EP appendix 6: modified PAYE in tax equalisation cases
Updated to include Welsh rates of income tax
Reconcile individual: overpayments: introduction
Updated to include Welsh rates of income tax
Reconcile individual: end of year reconciliation: reconciliation summary screen
Updated to include Welsh rates of income tax
Reconcile individual: end of year reconciliation: tax calculation screen
Updated to include Welsh rates of income tax
Reconcile individual: in-year reconciliation: special circumstances
Updated to include Welsh rates of income tax
Reconcile individual: in-year reconciliation: cessation repayment calculation
Updated to include Welsh rates of income tax
Reconcile individual: in-year reconciliation: Lump sum death benefits
Updated
Reconcile individual: in-year reconciliation: state pension deferral lump sum payments
Updated to include Welsh rates of income tax
Reconcile individual: reconciling CY-6 to CY-2: reconciling multiple years - re reconciling years
Updated to include Welsh rates of income tax
Individual records: merge individual records: introduction
Updated to include Welsh rates of income tax
Individual records: merge individual records: pre automated merge
Updated to include Welsh rates of income tax
Individual records: merge individual records: automated merge
Updated to include Welsh rates of income tax
Individual records: merge individual records: manual merge
Updated to include Welsh rates of income tax
PAYE service income, allowances, benefits and deductions: IABD: deductions
Updated to include Welsh rates of income tax
PAYE service income, allowances, benefits and deductions: IABD: expenses
Updated to include Welsh rates of income tax
PAYE service income, allowances, benefits and deductions: IABD: foreign income
Updated to include Welsh rates of income tax
Coding: coding allowances and reliefs: introduction
Updated to include Welsh rates of income tax
Coding: coding allowances and reliefs: gift aid
Updated
Coding: coding allowances and reliefs: enterprise investment scheme
Updated to include Welsh rates of income tax
Coding: coding allowances and reliefs: seed enterprise investment scheme
Updated to include Welsh rates of income tax
Coding: coding allowances and reliefs: social investment tax relief
Updated to include Welsh rates of income tax
Coding: coding allowances and reliefs: registered pension schemes
Updated
Coding: coding allowances and reliefs: venture capital trust
Updated
Coding: codes: how they are used and calculated: introduction
Updated to include Welsh rates of income tax
Coding: codes: how they are used and calculated: codes for special cases
Updated
Coding: codes: how they are used and calculated: P2 notes for codes with no allowances or deductions
Updated to include Welsh rates of income tax
Coding: coding deductions and expenses: introduction
Updated to include Welsh rates of income tax
Coding: coding deductions and expenses: non-PAYE income
Updated
Coding: coding: general principles: coding objections
Updated
Coding: coding: general principles: coding rules
Updated to include Welsh rates of income tax
Coding: coding: general principles: intermediate and higher rate individuals
Updated to include Welsh rates of income tax
Coding: coding: general principles: Scottish income tax / Welsh income tax
Updated to include Welsh rates of income tax
Coding: adjustments to collect tax: high income child benefit charge (HICBC)
Updated to include Welsh rates of income tax
Employment maintenance: filing online: employers: automatic setting up of records
Updated to include Welsh rates of income tax
Employment maintenance: maintain employment: create NT period of employment
Updated to include Welsh rates of income tax
Employment maintenance: jobseeker’s allowance: what happens when a JSA claim is made
Updated to include Welsh rates of income tax
PAYE operation: aspects of PAYE operation - employer: payment of arrears of pay for closed tax years
Updated to include Welsh rates of income tax
PAYE operation: aspects of PAYE operation - employer: tax tables
Updated to include Welsh rates of income tax
PAYE operation: specific employments: part time public appointments
Changes to special arrangements from April 2019
PAYE operation: aspects of PAYE operation - employee: tax tables
Updated to include Welsh rates of income tax
PAYE operation: payments for PAYE purposes: free of tax payments
Updated to include Welsh rates of income tax
PAYE operation: payments for PAYE purposes: non-cash remuneration
Updated to include Welsh rates of income tax
PAYE operation: payments for PAYE purposes: non-cash remuneration: operation of PAYE
Updated to include Welsh rates of income tax
PAYE operation: payments for PAYE purposes: occupational retirement benefit schemes
Updated to include Welsh rates of income tax
PAYE operation: payments for PAYE purposes: statutory payments
Updated to include Welsh rates of income tax
PAYE operation: payments for PAYE purposes: tips, gratuities, service charges and troncs
Updated to include Welsh rates of income tax
PAYE operation: lump sum termination payments: how employers operate PAYE on termination payments
Updated to include Welsh rates of income tax
PAYE operation: pensioners: K codes and state pensions
Updated to include Welsh rates of income tax
PAYE operation: pensioners: small occupational pensions
Updated to include Welsh rates of income tax
PAYE operation: employment and support allowance: coding
Updated to include Welsh rates of income tax
PAYE operation: taxation of jobseeker’s allowance: temporary short time working compensation scheme
Updated to include Welsh rates of income tax
PAYE operation: taxation of jobseeker’s allowance: temporary stop claimants and strikers
Updated to include Welsh rates of income tax
PAYE operation: taxation of jobseeker’s allowance: two schemes in operation for JSA
Updated to include Welsh rates of income tax
PAYE operation: taxation of jobseeker’s allowance: what the department for work and pensions does
Updated to include Welsh rates of income tax
PAYE operation: review of claims and deductions: income from property (Action Guide)
Updated to include Welsh rates of income tax
PAYE operation: review of claims and deductions: Charitable Donation (Action Guide)
Updated to include Welsh rates of income tax
PAYE operation: review of claims and deductions: loan (Action Guide)
Updated to include Welsh rates of income tax
PAYE operation: review of claims and deductions: PPR (Action Guide)
Updated to include Welsh rates of income tax
PAYE operation: review of claims and deductions: PSUBS (Action Guide)
Updated to include Welsh rates of income tax
PAYE operation: review of claims and deductions: RAR (Action Guide)
Updated to include Welsh rates of income tax
Reconcile individual: posting EOY information to individual records: under-deductions
Updated to include Welsh rates of income tax
Individual records: PAYE records: Scottish income tax
Updated
Individual records: maintain individual details: address
Updated to include Welsh rates of income tax
PAYE service income, allowances, benefits and deductions: IABD: investment income
Updated to include Welsh rates of income tax
Employer returns: employer return post capture: collection of student and postgraduate loans (CSL)
Updated to include Postgraduate Loans
Coding: codes: how they are used and calculated: deductions - how to calculate
Updated to include Welsh rates of income tax
Coding: codes: how they are used and calculated: indicators
Updated
Individual records: PAYE records: contents
New page added - PAYE100040
Coding: coding: general principles: estimated pay
Guidance updated
2018
BROCS archived and subject updated
Index of work items (internal use only)
Real time information (RTI): penalty and appeals service (PAS) – Restricted text updated.
Individual records: PAYE records: Scottish income tax
Marriage Allowance part updated
Coding: codes: how they are used and calculated: cases where you should use code NT
New subject 'NT codes - Dynamic coding'
Coding: codes: how they are used and calculated: K codes
how they are used and calculated: K codes updated
Coding: codes: how they are used and calculated: code reductions
Updated
Coding: codes: how they are used and calculated: allowances and reliefs - how to calculate
Update with 2018-19 Scottish rate bands
Coding: codes: how they are used and calculated: deductions - how to calculate
Subject updated
Coding: codes: how they are used and calculated: multiple tax codes on the same day
Updated
Coding: codes: how they are used and calculated: viewing tax code history
Updated
Coding: coding deductions and expenses: benefits in kind
Updated
Coding: coding: general principles: introduction
Coding: general principles: introduction - updated
Coding: coding: general principles: intermediate and higher rate individuals
Subject updated
Coding: coding: general principles: Scottish income tax / Welsh income tax
Scottish tax update
Coding: adjustments to collect tax: high income child benefit charge (HICBC)
Updated.
Employer records: set up employer record: ELECT scheme - electoral payments (Action Guide)
Reference to BROCS removed
References to BROCS removed
Employer records: set up employer record: EXAM scheme - examination fees (Action Guide)
Reference to BROCS removed
Employer records: set up employer record: NI scheme - National Insurance only (Action Guide)
Reference to BROCS removed
Employer records: set up employer record: OCPN scheme - occupational pension (Action Guide)
Reference to BROCS removed
Employer records: set up employer record: P scheme - PAYE employees only (Action Guide)
Reference to BROCS removed
Employer records: set up employer record: PSC scheme - employees and subcontractors (Action Guide)
Reference to BROCS removed
Employer records: set up employer record: SICK pay scheme (Action Guide)
Reference to BROCS removed
Employer records: set up employer record: TAS scheme - taxed award scheme (Action Guide)
Reference to BROCS removed
Reference to BROCS removed
Employer records: set up employer record: XP scheme - contractor only (no employees) (Action Guide)
Reference to BROCS removed
Employer records: maintain employer record: introduction
Subject updated
Reference to BROCS removed
Employer records: maintain employer record: re-opening an employer record (Action Guide)
Subject updated
Employer records: employer record work lists: employer business address RLS (Action Guide)
Reference to BROCS removed
Subject updated
Employer returns: employer return - overpayments: overpayment notification (Action Guide)
Subject updated.
Address change under subheading 'CISR Final EPS compare'
Employer returns: employer return work lists: post capture - 2007-08 onwards (Action Guide)
Address change under subheading 'CISR/P35 compare'
Employment maintenance: filing online: employers: automatic setting up of records
Subject updated
Employment maintenance: maintain employment: create NT period of employment
Subject updated
Employment maintenance: jobseeker’s allowance: what happens when a JSA claim is made
Updated under subheading 'Coding'
PAYE operation: aspects of PAYE operation - employer: payment of arrears of pay for closed tax years
Amended under subheading 'Employer deducts tax in the current tax year'
PAYE operation: aspects of PAYE operation - employer: tax tables
Scottish tax update
PAYE operation: payments for PAYE purposes: free of tax payments
Subject updated
PAYE operation: payments for PAYE purposes: non-cash remuneration
Subject updated
PAYE operation: payments for PAYE purposes: non-cash remuneration: operation of PAYE
Minor update to Note
PAYE operation: payments for PAYE purposes: occupational retirement benefit schemes
Minor updates referencing Scottish tax
PAYE operation: payments for PAYE purposes: statutory payments
Updated
PAYE operation: payments for PAYE purposes: tips, gratuities, service charges and troncs
Updated
PAYE operation: lump sum termination payments: how employers operate PAYE on termination payments
Minor update referencing Scottish tax
PAYE operation: pensioners: K codes and state pensions
Updated
PAYE operation: pensioners: small occupational pensions
Minor update referencing Scottish tax
PAYE operation: employment and support allowance: coding
Minor update referencing Scottish tax
PAYE operation: taxation of jobseeker’s allowance: temporary short time working compensation scheme
Minor update referencing Scottish tax
PAYE operation: taxation of jobseeker’s allowance: temporary stop claimants and strikers
Minor update referencing Scottish tax
PAYE operation: taxation of jobseeker’s allowance: two schemes in operation for JSA
Minor update referencing Scottish tax
PAYE operation: taxation of jobseeker’s allowance: what the department for work and pensions does
Minor update referencing Scottish tax
PAYE operation: targeted review forms: how to process form R40
Link updated
Reconcile individual: overpayments: repayments
Overpayments: repayments - updated
Reconcile individual: overpayments: making a repayment
Payable orders cannot be sent direct to a UK bank/building society
Reconcile individual: end of year reconciliation: interaction with self assessment
End of year reconciliation: interaction with self assessment – Subject updated.
Reconcile individual: in-year reconciliation: cessation repayments
Updated under subheading 'Cessation repayments: SA cases' to include any payment after leaving
Reformatted
Employer records: employer record work lists: employer record review
Guidance updated
Employer records: employer record work lists: employer record review (Action Guide)
Page archived - replaced by Action Guide tax40006
Employer records: employer record work lists: contents
Page PAYE31046 archived
Employer returns: employer return post capture: form P38(S)
Form withdrawn from 6 April 2013
Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - final year result
Updated under subheading 'Cases reconciled balanced within tolerances, no PUP'
PAYE operation: double taxation claims submitted by non resident individuals: responsible offices
Updated
Subject updated
First bullet point amended
PAYE service income, allowances, benefits and deductions: IABD: contents
New pages PAYE130062 and PAYE130063 added
Background: access to records: access rights
SLBS now SLS
PAYE operation: review of claims and deductions: PPR (Action Guide)
Updated for Scottish customers
Coding: coding: general principles: contents
New page added - PAYE13112
Reconcile individual: end of year reconciliation: work item 104 - tax calculation - manual issue
Under subheading 'Customer contact' text in the third bullet point referring to Voluntary Payment Letter removed
Individual records: PAYE records: marriage allowance
Introduction updated
Coding: coding: general principles: contents
New page added - PAYE13097
Background: real time information (RTI): generic notification service (GNS)
Student loan update
Coding: coding allowances and reliefs: introduction
Tax codes SD1 and SD2 listed
Coding: coding allowances and reliefs: enterprise investment scheme
New Scottish example added
Coding: coding allowances and reliefs: seed enterprise investment scheme
New Scottish example added
Coding: coding allowances and reliefs: social investment tax relief
New Scottish example added
Coding: coding allowances and reliefs: registered pension schemes
Subject updated
Coding: coding allowances and reliefs: venture capital trust
New Scottish example added
Coding: codes: how they are used and calculated: codes for special cases
Subject updated
Coding: codes: how they are used and calculated: P2 notes for codes with no allowances or deductions
Updated under heading 'Customers with Scottish status'
Coding: codes: how they are used and calculated: special codes for secondary sources
New paragraph 'Scottish Starter Rate'
Employer returns: RTI employer overpayments: introduction
Subject updated
Employer returns: RTI employer overpayments: unallocated payments work list
Subject updated
PAYE operation: review of claims and deductions: Charitable Donation (Action Guide)
Minor update referencing Scottish tax
PAYE operation: review of claims and deductions: loan (Action Guide)
Minor update referencing Scottish tax
PAYE operation: review of claims and deductions: RAR (Action Guide)
Minor update referencing Scottish tax
Reconcile individual: overpayments: nominees
Payable orders cannot be sent direct to a UK bank/building society
Individual records: PAYE records: Scottish income tax
Subject updated
Individual records: PAYE records: marriage allowance
Introduction updated
Employer records: maintain schemes: maintain DOME schemes
BROCS now BROCS InfoArchive
Employer records: maintain schemes: maintain DPGEN, DPNI and DCNI schemes
Reference to BROCS removed
Employer records: employer record work lists: all addresses RLS
Subject updated
Employer records: employer record work lists: employer deceased
Reference to BROCS removed
Employer returns: employer return - quality checks: date stamping employer returns
Reference to BROCS removed
Employer returns: record receipt of employer return: recording receipt of employer return
Reference to BROCS removed
Employer returns: capture employer return - up to 2004: capturing annual return - up to 2004
Reference to BROCS removed
Employer returns: capture employer return - up to 2004: NIL returns - up to 2004
Reference to BROCS removed
Employer returns: capture employer return - 2005 onwards: capturing annual returns - 2005 onwards
Reference to BROCS removed
Employer returns: capture P35 employer return on ETMP - 2013 onwards: introduction
BROCS now BROCS InfoArchive
Employer returns: ECS additional processing action: capture P11D(b) - error messages
Subject updated
Reference to BROCS removed
Employer returns: ECS additional processing action: P11D(b) screen - information wrongly captured
Reference to BROCS removed
Employer returns: ECS additional processing action: P11D(b) screen - pro-forma
Reference to BROCS removed
Employer returns: electronic employer returns: introduction
Reference to BROCS removed
Employer returns: electronic employer returns: incentive payments
Reference to BROCS removed
Reference to BROCS removed
Employer returns: employer return exceptions: filed online capture exception work list
Reference to BROCS removed
Employer returns: employer return exceptions: filed online return exceptions work list
Reference to BROCS removed
Employer returns: employer return post capture: collection of student and postgraduate loans (CSL)
Reference to BROCS removed
Employer returns: BROCS InfoArchive Viewer: previous action codes
BROCS now BROCS InfoArchive
Employer returns: BROCS InfoArchive Viewer: types of posting on BROCS InfoArchive
BROCS now BROCS InfoArchive
Employer returns: enterprise tax management platform (ETMP): introduction
BROCS now BROCS InfoArchive
Employer returns: Enterprise Tax Management Platform (ETMP): employer repayments
Reference to BROCS removed
Employer returns: issue / cancel employer returns: end of year forms returned DLO and RLS
Reference to BROCS removed
Employer returns: issue / cancel employer returns: issuing and cancelling employer return
Reference to BROCS removed
Employer returns: issue / cancel employer returns: non receipt of employer return
Reference to BROCS removed
Employer returns: employer EOY penalties: duty geared penalties
BROCS now BROCS InfoArchive
Employer returns: employer return forms: form CIS36
Reference to BROCS removed
Employer returns: employer return forms: form P35
Reference to BROCS removed
Employer returns: employer return forms: form P35(EP)
Reference to BROCS removed
Employer returns: employer return forms: form P35(PS)
Reference to BROCS removed
Employer returns: employer return forms: form SC35
Updated following BROCS decommission
Employer returns: employer return work lists: filed online capture exception
Reference to BROCS removed
Employer returns: employer return work lists: filed online return exceptions
Reference to BROCS removed or updated to BROCS InfoArchive
PAYE operation: specific employments: returning officers
BROCS now BROCS InfoArchive
PAYE operation: international employments: employers who refuse to operate PAYE
Updated under subheading 'Corresponding with reluctant employers'
PAYE service trace and match employer / individual: trace and match: trace and match - employer
Reference to BROCS removed
Employer records: maintain employer record: cancellation of an employer record
Reference to BROCS removed
Employer records: maintain employer record: cancelled one year only (COYO)
References to BROCS removed
Employer records: maintain employer record: cessation where the employer record is dormant
Reference to BROCS removed
Employer records: maintain employer record: cessation of an employer record
References to BROCS removed
Employer records: maintain employer record: construction industry scheme (CIS) - up to 2007
Reference to BROCS removed
Employer records: maintain employer record: employer indicators
Reference to BROCS removed
Employer records: maintain employer record: employer segmentation
Reference to BROCS reviewed and updated
Employer records: maintain employer record: maintain employer address
Reference to BROCS removed
Employer records: maintain employer record: maintain payroll and correspondence details
Reference to BROCS removed
Reference to BROCS removed
Employer records: maintain employer record: re-opening an employer record
Reference to BROCS removed
Employer records: maintain employer record: RLS correspondence
Reference to BROCS removed. And update made under the subheading 'Amending an address or RLS indicator'
Employer records: maintain employer record: system mismatches
Reference to BROCS removed
Employer records: maintain employer record: view employer record
First bullet point updated
Employer records: maintain employer record: re-opening years cancelled one year only
Page archived - guidance no longer required following BROCS decommissioning
Employer records: maintain employer record: contents
Page PAYE21210 archived
Background: access to records: access rights
Reference to BROCS removed
Employer records: set up employer record: introduction
Reference to BROCS removed
Employer records: set up employer record: pseudo employer records
Reference to BROCS removed
Individual records: maintain individual details: date of birth
Second bullet point updated
Coding: coding allowances and reliefs: venture capital trust
Updated under subheading 'How to calculate coding allowance for VCT'
Employer returns: employer return post capture: collection of student and postgraduate loans (CSL)
Link amended under the subheading 'Student Loan deductions (SLD)'. And guidance amended under the subheadings 'Starting SLDs' and 'Reporting SLDs on returns'
Business Calendar - (internal use only)
Business calendar updated
PAYE operation: international employments: overseas tax deductions from earnings taxed under PAYE
Minor update
PAYE operation: international employments: EP appendix 5: net of foreign tax credit relief
Updated under subheading 'Notification of employees included in the arrangement'
PAYE operation: international employments: EP appendix 6: modified PAYE in tax equalisation cases
Updated under subheading 'Calculation of estimated PAYE on tax equalised earnings' - 12 inserted and subsequent points re-numbered
New points 21 and 25. And all subsequent points re-numbered
2017
Business Calendar - (internal use only)
Business calendar updated
Coding: coding allowances and reliefs: introduction
Scottish tax updated
Coding: codes: how they are used and calculated: codes for special cases
Scottish tax update
Coding: codes: how they are used and calculated: deductions - how to calculate
Scottish tax update
PAYE operation: aspects of PAYE operation - employer: payment of arrears of pay for closed tax years
Scottish tax update
Reconcile individual: in-year reconciliation: cessation repayments
First bullet updated to replace weeks with days
Accounting: end of year: accounting status
Two new entries listed in the Underpayments table for simple assessment
Individual records: PAYE records: Scottish income tax
Scottish tax updates
Business Calendar - (internal use only)
Business calendar updated
PAYE Service income, allowances, benefits and deductions: IABD: MTDB landing
Subject updated
PAYE service income, allowances, benefits and deductions: IABD: contents
New page PAYE130090 added
PAYE operation: international employments: EP appendix 5: net of foreign tax credit relief
Address updated
Coding: codes: how they are used and calculated: potential underpayments / in year adjustments (IYA)
Link inserted to PAYE11010 for NT codes
Business Calendar - (internal use only)
Business Calendar updated
Coding: coding: general principles: estimated pay
Subject updated
Coding: codes: how they are used and calculated: allowances and reliefs - how to calculate
Updated under Personal Savings Allowance
PAYE operation: pensioners: coding of state pension / benefits in the first year
Minor update
Updated under the subheading Portugal
Coding: coding: general principles: estimated pay
Guidance updated
Business Calendar - (internal use only)
Business Calendar updated
PAYE operation: pensioners: notification of state pension
Table updated
Reconcile individual: underpayments: voluntary direct payments
Minor updates
Individual records: PAYE records: Scottish income tax
Subject updated
Individual records: maintain individual details: address
Subject updated
PAYE service income, allowances, benefits and deductions: IABD: investment income
Updated
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Function TI - Prime Format fields
Page archived
Function TI - Prime Format messages
Page archived
Page archived
Page archived
Function TI - Format 1 messages
Page archived
Page archived
Page archived
Function TI - Format 2 messages
Page archived
Page archived
Function Prime Format: contents
Page archived
COP System Help: contents (internal use only)
Page archived
Coding: coding: general principles: estimated pay
Subject updated
Employer returns: regulation 80 determinations: contents
Pages PAYE54275, PAYE54280, PAYE54285 and PAYE54290 archived
PAYE operation: lump sum termination payments: how employers operate PAYE on termination payments
Updated
Business Calendar - (internal use only)
Updated
Page archived
Page archived
Page archived
Employment maintenance: jobseeker’s allowance: what happens when a JSA claim is made
Removed wording of Scottish Income Tax
PAYE operation: aspects of PAYE operation - employer: tax tables
Subject updated
PAYE operation: payments for PAYE purposes: occupational retirement benefit schemes
Subject updated
Updated
Page archived
PAYE operation: employment and support allowance: coding
Subject updated
PAYE operation: pensioners: small occupational pensions
Subject updated
PAYE operation: taxation of jobseeker’s allowance: temporary stop claimants and strikers
Subject updated
PAYE operation: taxation of jobseeker’s allowance: what the department for work and pensions does
Taxation of jobseeker's allowance: what the department for work and pensions does - updated
Accounting: end of year: underpayment spreading
Subject updated
PAYE operation: targeted review forms: how to process form R40
Targeted review forms: how to process form R40 – updated under subheading ‘Trust, settlement and estate income – dividend income’
PAYE operation: review of claims and deductions: income from property (Action Guide)
Targeted review forms: how to process form R40 – updated under subheading ‘Trust, settlement and estate income – dividend income’
PAYE operation: review of claims and deductions: Charitable Donation (Action Guide)
Review of claims and deductions: Charitable Donation (Action Guide) - notes added regarding gift aid
Coding: coding deductions and expenses: underpayments
Update made to change date 31 May to 2 July
PAYE service income, allowances, benefits and deductions: IABD: contents
New page PAYE130085 added
Background: real time information (RTI): penalty and appeals service (PAS)
Real time information (RTI): penalty and appeals service (PAS) - Restricted text updated.
Coding: codes: how they are used and calculated: P2 automatic notes
Codes: how they are used and calculated: P2 automatic notes - new automatic notes added
Business Calendar - (internal use only)
Business Calendar updated
Coding: codes: how they are used and calculated: P2 notes
Codes: how they are used and calculated: P2 notes - Updated
Coding: codes: how they are used and calculated: K codes
Codes: how they are used and calculated: K codes - Updated
Coding: codes: how they are used and calculated: potential underpayments / in year adjustments (IYA)
Codes: how they are used and calculated: potential underpayments - Updated
Coding: codes: how they are used and calculated: code reductions
Codes: how they are used and calculated: code reductions - Updated
Coding: codes: how they are used and calculated: multiple tax codes on the same day
Codes: how they are used and calculated: multiple tax codes on the same day - Updated
Coding: codes: how they are used and calculated: allowances and reliefs - how to calculate
Codes: how they are used and calculated: allowances and reliefs - how to calculate - Updated
Coding: codes: how they are used and calculated: viewing tax code history
Codes: how they are used and calculated: viewing tax code history – updated
Coding: coding deductions and expenses: benefits in kind
Coding deductions and expenses: benefits in kind - updated
Coding: coding deductions and expenses: underpayments
Coding deductions and expenses: underpayments - updated
Coding: coding: general principles: coding objections
Coding: general principles: coding objections - updated
Coding: coding: general principles: estimated pay
Coding: general principles: estimated pay – page rewritten
Coding: general principles: potential underpayments (PUPs) and In Year Adjustments (IYAs) in SA cases – updated
Employer records: modified PAYE schemes: employees seconded abroad
Modified PAYE schemes: employees seconded abroad - updated
Modified PAYE schemes: employees seconded abroad - EP Appendix 7B arrangements from April 2006 (Action Guide) - updated
Employer returns: ECS additional processing action: P11D(b) receipt screen
ECS additional processing action: P11D(b) receipt screen - updated
P11D processing: logging forms P11D: common mistakes on forms P11D
Logging forms P11D: common mistakes on forms P11D - updated
P11D processing: processing and retrieving forms P11D: capture van benefit
Processing and retrieving forms P11D: capture van benefit - updated
P11D processing: processing and retrieving forms P11D: capture MARORS
Processing and retrieving forms P11D: capture MARORS - updated
P11D processing: QA/QC for captured forms P11D: completing the QA/QC questions
QA/QC for captured forms P11D: completing the QA/QC questions - updated
P11D processing: ECS / NPS inhibition signal: introduction
ECS / NPS inhibition signal: introduction - updated
P11D processing: P11D(b) penalty appeals: consideration by a higher officer
P11D(b) penalty appeals: consideration by a higher officer - updated
P11D processing: tax on expenses and benefits through payroll: introduction
Tax on expenses and benefits through payroll: introduction - updated
PAYE operation: targeted review forms: how to process form R40
Targeted review forms: how to process form R40 - updated
Reconcile individual: underpayments: PAYE underpayments
Underpayments: PAYE underpayments - Updated
Reconcile individual: reconciling CY-4 to CY-2: reconciling multiple years - first year result
Reconciling CY-4 to CY-2: reconciling multiple years - first year result - updated
Accounting: end of year: underpayment spreading
end of year: underpayment spreading - updated
Glossary - Incentive Award Unit address updated
Employer records: set up employer record: TAS scheme - taxed award scheme (Action Guide)
Subject updated
Employer records: employer mailings: employer mailings - responsibilities
Subject updated
Employer records: maintain schemes: maintain TAS schemes
Subject updated
P11D processing: tax on expenses and benefits through payroll: contents
Menu published following new page added PAYE58705
Business Calendar - (internal use only)
Business Calendar updated
Coding: coding allowances and reliefs: enterprise investment scheme
Subject updated.
Coding: coding allowances and reliefs: seed enterprise investment scheme
Subject updated.
Coding: coding allowances and reliefs: social investment tax relief
Subject updated.
Background: real time information (RTI): generic notification service (GNS)
Real time information (RTI): generic notification service (GNS) – Subject updated.
Coding: coding allowances and reliefs: venture capital trust
Subject updated.
Coding: coding allowances and reliefs: introduction
Coding allowances and reliefs: introduction - updated with further Scottish income tax changes.
Coding: codes: how they are used and calculated: codes for special cases
Updated.
Coding: coding allowances and reliefs: gift aid
Coding allowances and reliefs: gift aid - Subject updated.
Coding: codes: how they are used and calculated: issuing and amending a tax code
Updated.
Coding: coding: general principles: intermediate and higher rate individuals
Updated under subheading ' Items for which an adjustment is required in the code'.
Coding: coding: general principles: Scottish income tax / Welsh income tax
Subject updated.
Employer returns: employer return post capture: collection of student and postgraduate loans (CSL)
Employer return post capture: collection of student loans (CSL)
Employment maintenance: filing online: employers: automatic setting up of records
Filing online: employers: automatic setting up of records - Updated under the subheading - ‘Scottish rate of income tax’.
Business Calendar - (internal use only)
Business Calendar updated
Coding: codes: how they are used and calculated: rules for working out codes
Codes: how they are used and calculated: rules for working out codes – update made under subheading ‘Long tax codes’.
Reconcile individual: underpayments: voluntary direct payments
Underpayments: voluntary direct payments – Subject updated.
Business Calendar - (internal use only)
Business Calendar updated
Background: real time information (RTI): penalty and appeals service (PAS)
Real time information (RTI): penalty and appeals service (PAS) - Subject updated
Employer returns: employer EOY penalties: exceptions to EOY penalties
Employer EOY penalties: exceptions to EOY penalties – Subject updated.
Reconcile individual: overpayments: repayments by BACS process
Overpayments: repayments by BACS process - Update made under subheading ‘BACS Exceptions’.
2016
Reconcile individual: overpayments: repayments by BACS process
Updates for PAYE Manual PAYE91037
PAYE service income, allowances, benefits and deductions: IABD: IABD landing
Subject updated
PAYE service income, allowances, benefits and deductions: IABD: allowances
Updated under subheadings ‘Personal Savings Allowance’.
PAYE service income, allowances, benefits and deductions: IABD: investment income
Subject updated.
PAYE service income, allowances, benefits and deductions: IABD: contents
new page added
Reconcile individual: overpayments: repayments by BACS process
Overpayments: Repayment by BACS process – Updated under subheading ‘No contact made – BACS repayment not claimed’ and new subheading and paragraph added ‘Extension to 45 day period – delayed Payable Order process’.
Reconcile individual: overpayments: repayment claim forms and requests
Overpayments: repayment claim forms and requests – Subject updated.
Reconcile individual: in-year reconciliation: unemployment repayments
In-year reconciliation: unemployment repayments – Subject updated.
Reconcile individual: in-year reconciliation: state pension deferral lump sum payments
In-year reconciliation: state pension deferral lump sum payments – Subject updated.
Business Calendar - (internal use only)
Business Calendar updated
Coding: codes: how they are used and calculated: allowances and reliefs - how to calculate
Codes: how they are used and calculated: allowances and reliefs – how to calculate
Coding: coding deductions and expenses: non-PAYE income
Coding deductions and expenses: non-PAYE income – Updated under subheadings ‘Personal Savings Allowance’ and ‘Untaxed interest’.
Coding: coding: general principles: estimated pay
Coding: general principles: estimated pay – Updated under subheading ‘Employments and Pensions unable to use CY RTI information’
International employments: PAYE directions for individuals who are treaty non resident in the UK – Updated under subheading ‘Treaty relief employer’.
PAYE operation: targeted review forms: how to process form R40
Targeted review forms: how to process form R40 - Updated under subheading 'UK interest and dividends'.
Reconcile individual: end of year reconciliation: interaction with self assessment
End of year reconciliation: interaction with self assessment - Updated under subheading 'SA years reconciled on NPS'.
Coding: coding: general principles: estimated pay
Updated guidance per authors amendments.
PAYE service income, allowances, benefits and deductions: IABD: allowances
IABD: allowances - Updated under subheading 'Personal Savings Allowance'.
PAYE service income, allowances, benefits and deductions: IABD: investment income
IABD: investment income - Subject updated
Business Calendar - (internal use only)
Calendar updates made
Glossary of terms – updated to include Tax Deducted Scheme for Interest.
Coding: coding deductions and expenses: non-PAYE income
Coding deductions and expenses: non-PAYE income – Updated under subheadings 'Personal Savings Allowance' and 'Untaxed Interest'
Individual records: merge individual records: manual merge: post merge processing
Merge individual records: manual merge: post merge processing – Bullet to check indicators updated to check for ‘No ATS’ indicator on merge-from record and actions to take.