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PAYE Manual
Publication Date: 2024
Publisher: Bloomsbury Professional
Copyright: 2024 Crown
PAYE Manual
Guidance for staff working through PAYE processes for individuals and employers
Last update: 28th November 2024
Contents
- PAYE001: Business Calendar (internal use only)
- PAYE003: General Data Protection Regulation (GDPR)
- PAYE055: Glossary
- PAYE056: Forms index (internal use only)
- PAYE057: Functions index (internal use only)
- PAYE058: Index of work Items (internal use only)
- PAYE280: Contacts (internal use only)
- Close sectionPAYE1000: Access to records: contents
- Close sectionPAYE3000: Frameworks: contents
- Close sectionPAYE4000: PAYE service roles: contents
- Close sectionPAYE5000: Real Time Information (RTI): contents
- PAYE5001: Introduction
- PAYE5010: Employer migration to RTI
- PAYE5011: New employers joining RTI from November 2012
- PAYE5020: Submission filing methods
- PAYE5025: Submission types
- PAYE5030: NINO verification request (NVR)
- PAYE5040: Simplified deduction schemes
- PAYE5050: Enterprise tax management platform (ETMP) roles
- PAYE5055: Generic notification service (GNS)
- PAYE5060: Monthly filing frequency
- PAYE5061: Penalties
- PAYE5065: Penalty and appeals service (PAS)
- PAYE5062: EBS inhibition signal (internal use only)
- Close sectionPAYE7000: Decision makers and reviewers: contents
- PAYE7001: Appeals and reviews: decision makers and reviewers: introduction
- PAYE7005: Appeals and reviews: decision makers and reviewers: decision maker
- PAYE7006: Appeals and reviews: decision makers and reviewers: decision maker (Action Guide)
- PAYE7010: Appeals and reviews: decision makers and reviewers: reviewer
- PAYE7011: Appeals and reviews: decision makers and reviewers: reviewer (Action Guide)
- PAYE7015: Appeals and reviews: decision makers and reviewers: ECS checks menu
- PAYE7016: Appeals and reviews: decision makers and reviewers: ECS checks menu (Action Guide)
- Close sectionPAYE7500: End of year penalty appeals: contents
- PAYE7501: Appeals and reviews: end of year penalty appeals: introduction
- PAYE7510: Appeals and reviews: end of year penalty appeals: right of appeal
- PAYE7515: Appeals and reviews: end of year penalty appeals: late appeals
- PAYE7520: Appeals and reviews: end of year penalty appeals: grounds for appeal
- PAYE7525: Appeals and reviews: end of year penalty appeals: consideration by a higher officer
- PAYE7530: Appeals and reviews: end of year penalty appeals: appeals to tribunal
- PAYE7535: Appeals and reviews: end of year penalty appeals: amendment of penalty determinations
- PAYE7540: Appeals and reviews: end of year penalty appeals: action on receipt of appeal
- PAYE7545: Appeals and reviews: end of year penalty appeals: reasonable excuse
- PAYE7550: Appeals and reviews: end of year penalty appeals: unacceptable excuse
- PAYE7555: Appeals and reviews: end of year penalty appeals: penalty appeal screen
- PAYE7560: Appeals and reviews: end of year penalty appeals: penalty appeal screen - appeal section
- PAYE7565: Appeals and reviews: end of year penalty appeals: penalty appeal screen - amendment section
- PAYE7570: Appeals and reviews: end of year penalty appeals: penalty appeal screen - end result section
- PAYE7575: Appeals and reviews: end of year penalty appeals: open appeals screen
- PAYE7580: Appeals and reviews: end of year penalty appeals: open appeals screen - view / update penalty details
- Close sectionPAYE10000: Coding allowances and reliefs: contents
- PAYE10001: Introduction
- PAYE10010: Age-related allowances
- PAYE10015: Allowances
- PAYE10020: Allowance restriction
- PAYE10025: Gift aid
- PAYE10030: Community investment tax relief (CITR)
- PAYE10035: Death and superannuation benefit
- PAYE10040: Double taxation relief (DTR)
- PAYE10045: Enterprise investment scheme
- PAYE10047: Seed enterprise investment scheme
- PAYE10048: Social investment tax relief
- PAYE10050: Gifts of shares and securities to charity
- PAYE10055: Maintenance payments
- PAYE10060: Provisional transfer of surplus allowance
- PAYE10065: Retirement benefit schemes
- PAYE10070: Trade union subscriptions
- PAYE10075: Venture capital trust
- Close sectionPAYE11000: Codes: how they are used and calculated: contents
- PAYE11001: Introduction
- PAYE11010: Cases where you should use code NT
- PAYE11015: Codes for special cases
- PAYE11020: P2 automatic notes
- PAYE11025: P2 notes for codes with no allowances or deductions
- PAYE11030: P2 notice of coding
- PAYE11035: P2 special notes
- PAYE11040: P2 notes
- PAYE11045: Rules for deciding code suffix
- PAYE11050: Rules for working out codes
- PAYE11055: Special codes for secondary sources
- PAYE11060: Changes near to 5 April
- PAYE11065: Suffix codes: calculating the number
- PAYE11070: Suffix codes: form P9X
- PAYE11075: Suffix codes: the suffix
- PAYE11076: Suffix codes: permanent alternative suffix
- PAYE11080: Individual objects to the suffix used
- PAYE11085: Types of code
- PAYE11090: Ways an employer can apply a tax code
- PAYE11095: K codes
- PAYE11100: Potential underpayments / in year adjustments (IYA)
- PAYE11105: Code reductions
- PAYE11110: Allowances and reliefs - how to calculate
- PAYE11115: Deductions - how to calculate
- PAYE11120: Issuing or amending a tax code
- PAYE11122: Multiple tax codes on the same day
- PAYE11125: Indicators
- PAYE11130: Viewing tax code history
- Close sectionPAYE12000: Coding deductions and expenses: contents
- PAYE12001: Introduction
- PAYE12005: P11D benefits and expenses work items
- PAYE12016: Work item 153 - BEN / EXP - current EMPT commenced on / after 6 April (Action Guide)
- PAYE12017: Work item 154 - BEN / EXP - earlier amendments to CY code (Action Guide)
- PAYE12025: Automated coding of P11D benefits and expenses from ECS
- PAYE12030: Automatic process to update codes for expenses
- PAYE12035: Benefits in kind
- PAYE12040: Other deductions
- PAYE12045: Expenses
- PAYE12046: Expenses (Action Guide)
- PAYE12055: Jobseeker's allowance
- PAYE12060: Non-PAYE income
- PAYE12065: Notification of new source of non-PAYE income received by customer contact
- PAYE12066: Notification of new source of non-PAYE income received by customer contact (Action Guide)
- PAYE12070: Underpayments
- PAYE12080: Underpayment restriction
- PAYE12085: Work item 314 - automatic tax code calculation not issued
- PAYE12086: Work item 314 - automatic tax code calculation not issued (Action Guide)
- Close sectionPAYE13000: Coding: general principles: contents
- PAYE13001: Introduction
- PAYE13002: Form suffixes
- PAYE13005: Annual coding
- PAYE13010: Work item 175 - annual coding - review married couple's allowance (Action Guide)
- PAYE13014: Work item 183 - annual coding - update NIB - IB shown (Action Guide)
- PAYE13015: Work item 184 - annual coding - update IB - NIB shown (Action Guide)
- PAYE13016: Work item 187 - annual coding - update NIB - primary EMPT is IB (Action Guide) (Note: Empref withheld under FoI Act 2000 )
- PAYE13018: Work item 401 - annual coding - update NIB - ESA shown (Action Guide)
- PAYE13019: Work item 402 - annual coding - update ESA - NIB shown (Action Guide)
- PAYE13020: Work item 403 - annual coding - update NIB - primary EMPT live at ESA source (Action Guide) (Note: Empref withheld under FoI Act 2000)
- PAYE13025: Manual code work item
- PAYE13040: Budget coding
- PAYE13055: Automatic coding of state pensions and benefits
- PAYE13060: Bankruptcy
- PAYE13065: Coding and self assessment
- PAYE13070: Coding: work items 137 and 156
- PAYE13075: Coding objections
- PAYE13080: Coding rules
- PAYE13085: Estimated income
- PAYE13090: Estimated pay
- PAYE13095: Exceptions from normal deduction scheme
- PAYE13097: Starter rate individuals
- PAYE13100: Intermediate and higher rate individuals
- PAYE13105: Married couples: date of marriage prior to 5 December 2005
- PAYE13110: Married couples and civil partners: date of marriage or civil partnership on or after 5 December 2005
- PAYE13112: Married couples and civil partners - Marriage Allowance
- PAYE13115: More than one coded source
- PAYE13120: Penal indicator
- PAYE13125: Personal and domestic employees
- PAYE13130: Potential underpayments (PUPs) and In Year Adjustments (IYAs) in SA cases
- PAYE13135: Removal of PAYE Service cases from SA - SA refinement automatic coding
- PAYE13136: Work item 134 - expenses due in code - SA refinement (Action Guide)
- PAYE13137: Work item 135 - professional subscriptions due in code - SA refinement (Action Guide)
- PAYE13140: Potential cases for SA
- PAYE13144: S810 and S811 ITA 2007 (formerly S128 FA 1995) cases
- PAYE13145: Scottish income tax / Welsh income tax
- PAYE13150: SA automatic coding from tax return
- PAYE13152: Work item 423 - SA auto coding - manual code indicator set (Action Guide)
- PAYE13153: Work item 424 - SA auto coding - manual P2 / P2X necessary (Action Guide)
- PAYE13154: Work item 425 - SA auto coding - TEBEN indicator set (Action Guide)
- Close sectionPAYE14000: Adjustments to collect tax: contents
- Close sectionPAYE20000: Set up employer record: contents
- PAYE20001: Introduction
- PAYE20002: New employers joining RTI from 6 April 2013
- PAYE20010: Addresses
- PAYE20015: Agents and employers
- PAYE20020: Checks prior to setting up
- PAYE20025: Election for separate schemes
- PAYE20030: Election for separate schemes - appeals
- PAYE20035: Free of tax system
- PAYE20040: Information to set up an employer record
- PAYE20045: Limited company and director details
- PAYE20050: Names
- PAYE20065: Payment card reward scheme
- PAYE20066: Payment card reward scheme (Action Guide)
- PAYE20070: Pseudo employer records
- PAYE20075: Schemes linked to new employer records
- PAYE20080: Scheme types (Information menu)
- PAYE20081: Scheme types (Action Guide menu)
- PAYE20090: DCNI scheme - direct collection (employee only NIC)
- PAYE20091: DCNI scheme - direct collection (employee only NIC) (Action Guide)
- PAYE20095: DPGEN scheme - direct payment (tax only)
- PAYE20096: DPGEN scheme - direct payment (tax only) (Action Guide)
- PAYE20100: DPNI scheme - direct payment (tax and NIC)
- PAYE20101: DPNI scheme - direct payment (tax and NIC) (Action Guide)
- PAYE20110: EPA scheme - company in liquidation and earnings paid
- PAYE20111: EPA scheme - company in liquidation and earnings paid (Action Guide)
- PAYE20120: NI scheme - national insurance only
- PAYE20121: NI scheme - National Insurance only (Action Guide)
- PAYE20125: NORPRO scheme
- PAYE20130: OCPN scheme - occupational pension
- PAYE20135: P scheme - PAYE employees only
- PAYE20140: PSC scheme - employees and subcontractors
- PAYE20145: Approved profit sharing schemes (APSS)
- PAYE20146: Employer-financed retirement benefits schemes (EFRBS)
- PAYE20155: TAS scheme - taxed award scheme
- PAYE20156: TAS scheme - taxed award scheme (Action Guide)
- PAYE20160: TRONC scheme - scheme set up for distribution of tips and gratuities
- PAYE20165: XP scheme - contractor only (no employees)
- PAYE20170: Setting up new employer records
- PAYE20175: Trade classes and nature of business
- PAYE20180: Unlimited company and director details
- Close sectionPAYE21000: Maintain employer record: contents
- PAYE21001: Introduction
- PAYE21010: Bankruptcies - reports to debt management office
- PAYE21011: Bankruptcies - reports to Debt Management Office (Action Guide)
- PAYE21015: Cancellation of an employer record
- PAYE21020: Cancelled one year only (COYO)
- PAYE21022: Cancelled one year only (COYO) - 2008 onwards (Action Guide)
- PAYE21030: Cessation of an employer record
- PAYE21035: Construction industry scheme (CIS) - up to 2007
- PAYE21040: Construction industry scheme (CIS) - 2008 onwards
- PAYE21045: Debt management office responsibilities
- PAYE21050: Deletion of an employer record
- PAYE21055: Dormant employer records
- PAYE21065: Employer compliance - employer irregularities
- PAYE21070: Employer debts - debt management review
- PAYE21071: Employer debts - debt management review (Action Guide)
- PAYE21075: Employer indicators
- PAYE21080: Employer notes
- PAYE21090: Employer segmentation
- PAYE21095: Employer segmentation - appeals and claims
- PAYE21096: Employer segmentation - appeals and claims (Action Guide)
- PAYE21100: EOY return and forms P14 - reviewing CY-1 errors
- PAYE21105: Filing
- PAYE21110: Form AZ6
- PAYE21115: Forms from Employer Compliance Units (internal use only)
- PAYE21116: Forms from Employer Compliance Units (Action Guide) (internal use only)
- PAYE21120: Incentive appeals
- PAYE21125: Indicators for EOY review
- PAYE21130: Insolvency of employer
- PAYE21131: Insolvency of employer (Action Guide)
- PAYE21135: Limited company and director details
- PAYE21140: Limited liability partnerships
- PAYE21141: Limited liability partnerships (Action Guide)
- PAYE21145: Linked schemes
- PAYE21150: Lost or destroyed records
- PAYE21151: Lost or destroyed records (Action Guide)
- PAYE21155: Machine listing
- PAYE21156: Machine listing (Action Guide)
- PAYE21158: Magnetic Media
- PAYE21160: Maintain employer address
- PAYE21163: Changing contact details online using Structured Action Requests (SARS)
- PAYE21165: Maintain employer agent details
- PAYE21170: Maintain employer name
- PAYE21175: Maintain payroll and correspondence details
- PAYE21180: Maintain trade name
- PAYE21185: Memo from banking operations - new or cancelled sub-account
- PAYE21186: Memo from banking operations - new or cancelled sub-account (Action Guide)
- PAYE21190: Notification of a deceased employer
- PAYE21200: Reimbursements and advances
- PAYE21201: Reimbursements and advances (Action Guide)
- PAYE21205: Reopening an employer record
- PAYE21215: Restarting an employer record
- PAYE21217: RTI auto re-start
- PAYE21220: RLS correspondence
- PAYE21221: RLS correspondence (Action Guide)
- PAYE21225: SAP / SPP / OSPP / ASPP / ShPP
- PAYE21235: System mismatches
- PAYE21250: View employees
- PAYE21255: View employer records
- Close sectionPAYE23000: Employer types: contents
- PAYE23001: Employer records: employer types: introduction
- PAYE23010: Care workers / direct payments
- PAYE23020: Employer records: employer types: councillors
- PAYE23030: Employer records: employer types: local religious centres (LRCS)
- PAYE23035: Employer records: employer types: school funding arrangements
- PAYE23036: Employer records: employer types: school funding arrangements (Action Guide)
- Close sectionPAYE25000: Employer mailings: contents
- PAYE25001: Introduction
- PAYE25010: Annual code issue
- PAYE25011: Annual code issue (Action Guide menu)
- PAYE25012: Priority issue of coding notifications (Action Guide)
- PAYE25013: P6 reprint (Action Guide)
- PAYE25014: P9 reprint (Action Guide)
- PAYE25020: Budget employer pack / letter
- PAYE25025: Employer mailings - responsibilities
- PAYE25030: Employer pack / letter issue
- PAYE25031: Employer pack / letter issue (Action Guide)
- PAYE25035: Employer packs / letters not required
- PAYE25036: Employer packs / letters not required (Action Guide)
- PAYE25040: Employer bulletin
- PAYE25045: Employer orderline
- PAYE25050: New employer pack / letter
- PAYE25055: Prospective employer pack issue
- PAYE25056: Prospective employer pack issue (Action Guide)
- Close sectionPAYE27000: Maintain schemes: contents
- PAYE27001: Introduction
- PAYE27010: Maintain DOME schemes
- PAYE27015: Maintain DPGEN, DPNI and DCNI schemes
- PAYE27016: Maintain DPGEN, DPNI and DCNI schemes (Action Guide)
- PAYE27020: Maintain scheme start date
- PAYE27025: Maintain scheme type
- PAYE27026: Maintain scheme type (Action Guide menu)
- PAYE27028: Change scheme type - DP to DCNI (Action Guide)
- PAYE27040: Maintain TAS schemes
- PAYE27041: Maintain TAS schemes (Action Guide menu)
- PAYE27042: TAS - cessation of a TAS scheme (Action Guide)
- PAYE27043: TAS scheme - additional contract (Action Guide)
- Close sectionPAYE28000: Modified PAYE schemes: contents
- PAYE28001: Introduction
- PAYE28010: Employees seconded abroad
- PAYE28011: Employees seconded abroad (Action Guide menu)
- PAYE28013: Employees seconded abroad - EP appendix 7B arrangements from April 2006 (Action Guide)
- PAYE28014: Employees seconded abroad - EP Appendix 7B arrangements: NICs Settlement Return (Action Guide)
- PAYE28015: Expatriate employees (tax equalisation)
- PAYE28016: Expatriate employees (tax equalisation) (Action Guide menu)
- PAYE28018: Expatriate employees - EP appendix 6 arrangements from April 2006 (Action Guide)
- PAYE28019: Expatriate employees - EP appendix 7A arrangements from April 2006 (Action Guide)
- PAYE28020: Expatriate employees - EP Appendix 7A arrangements: NICs Settlement Return (Action Guide)
- PAYE28030: Payment card reward scheme
- PAYE28035: Reserve and auxiliary forces
- Close sectionPAYE30000: Movement of an employer record: contents
- PAYE30001: Employer records: movement of an employer record: introduction
- PAYE30009: Employer records: movement of an employer record: RTI mergers and successions
- PAYE30010: Employer records: movement of an employer record: mergers
- PAYE30011: Employer records: movement of an employer record: mergers (Action Guide)
- PAYE30035: Employer records: movement of an employer record: reverse mergers
- PAYE30036: Employer records: movement of an employer record: reverse mergers (Action Guide)
- PAYE30045: Successions
- PAYE30046: Employer records: movement of an employer record: successions (Action Guide)
- PAYE30050: Employer records: movement of an employer record: reverse successions
- PAYE30051: Employer records: movement of an employer record: reverse successions (Action Guide)
- PAYE30055: Employer records: movement of an employer record: part scheme transfers / part scheme transfers made in error
- Close sectionPAYE31000: Employer record work lists: contents
- PAYE31001: Introduction
- PAYE31010: EDI cess / canc exceptions
- PAYE31011: EDI cess / canc exceptions (Action Guide)
- PAYE31020: New employer
- PAYE31025: PIN name and address return
- PAYE31026: PIN name and address return (Action Guide)
- PAYE31040: Scheme type review
- PAYE31041: Scheme type review (Action Guide)
- PAYE31045: Employment record review
- PAYE31050: All addresses RLS
- PAYE31051: All addresses RLS (Action Guide)
- PAYE31055: Domestic ceased
- PAYE31056: Domestic ceased (Action Guide)
- PAYE31060: Overpayment disposal
- PAYE31061: Overpayment disposal (Action Guide)
- PAYE31065: WWTD
- PAYE31066: WWTD (Action Guide)
- PAYE31070: Employer deceased
- PAYE31071: Employer deceased (Action Guide)
- PAYE31075: Employer business address RLS
- PAYE31076: Employer business address RLS (Action Guide)
- Close sectionPAYE40000: Employer returns - quality checks: contents
- PAYE40001: Introduction
- PAYE40015: Checks prior to recording receipt of a return
- PAYE40016: Checks prior to recording receipt of a return (Action Guide menu)
- PAYE40024: Form CIS36 only - 2005 onwards (Action Guide)
- PAYE40035: Correction of failed return
- PAYE40036: Correction of failed return (Action Guide)
- PAYE40040: Date stamping employer returns
- PAYE40045: Opening employer return
- PAYE40046: Opening employer return (Action Guide)
- PAYE40050: Paper quality checks
- PAYE40055: Record failure
- PAYE40056: Record failure (Action Guide)
- PAYE40060: Week 53 entry made in error
- PAYE40061: Week 53 entry made in error (Action Guide)
- Close sectionPAYE41000: Record receipt of employer return: contents
- PAYE41001: Introduction
- PAYE41010: Changes to return receipt details pre capture
- PAYE41011: Changes to return receipt details pre capture (Action Guide)
- PAYE41015: Channel routing interface service (ChRIS)
- PAYE41020: Form P228
- PAYE41021: Form P228 (Action Guide)
- PAYE41025: Forms P14 rejected by NIC&EO
- PAYE41026: Forms P14 rejected by NIC&EO (Action Guide)
- PAYE41030: Forwarding end of year papers to NIC&EO
- PAYE41031: Forwarding end of year papers to NIC&EO (Action Guide)
- PAYE41035: Insolvency cases
- PAYE41036: Insolvency cases (Action Guide)
- PAYE41040: Recording receipt of employer return
- PAYE41041: Recording receipt of employer return (Action Guide)
- PAYE41045: Tracking tool
- PAYE41050: Viewing employer return information
- Close sectionPAYE43000: Capture employer return - 2005 onwards: contents
- PAYE43001: Introduction
- PAYE43010: Capturing annual returns - 2005 onwards
- PAYE43011: Capturing annual returns - 2005 onwards (Action Guide menu)
- PAYE43012: Capturing return - 2005 onwards (Action Guide)
- PAYE43013: Capture correction returns - 2005 onwards (Action Guide)
- PAYE43014: Capture multiple returns - 2005 onwards (Action Guide)
- PAYE43015: Capture pro forma returns - 2005 onwards (Action Guide)
- PAYE43020: Checklist and declaration on P35 - 2005 onwards
- PAYE43021: Checklist and declaration on P35 - 2005 onwards (Action Guide)
- PAYE43025: Linking employer returns - 2005 onwards
- PAYE43026: Linking employer returns - 2005 onwards (Action Guide)
- PAYE43030: Nil returns - 2005 onwards
- PAYE43031: Nil returns - 2005 onwards (Action Guide)
- Close sectionPAYE43200: Capture P35 employer return on ETMP - 2013 onwards: contents
- Close sectionPAYE43500: ECS additional processing action: contents
- PAYE43501: Introduction
- PAYE43510: P35 receipt screen
- PAYE43515: P35 capture screen
- PAYE43520: Update P35 screen
- PAYE43525: P11D(b) receipt screen
- PAYE43535: P11D(b) screen
- PAYE43555: P11D(b) screen - summary information
- PAYE43560: P11D(b) screen - pro-forma
- PAYE43565: P11D(b) screen - taxed award schemes
- Close sectionPAYE44000: Electronic employer returns: contents
- PAYE44001: Introduction
- PAYE44010: Electronic data interchange (EDI)
- PAYE44015: e-services filestore
- PAYE44020: Incentive payments
- PAYE44025: Maintain incentive appeal
- PAYE44026: Maintain incentive appeal (Action Guide)
- PAYE44030: PAYE online for employers - internet
- PAYE44040: Automatic online penalties
- PAYE44045: E-file penalty details screen
- PAYE44050: Issue e-file penalty screen
- PAYE44055: Manual issue of an online penalty
- PAYE44060: E-file exceptions list screen
- PAYE44065: Online penalty appeals
- PAYE44070: Receipt of an appeal
- PAYE44075: E-file penalty appeal screen
- PAYE44080: Amending a penalty charge
- PAYE44085: Recording the result of an appeal
- PAYE44090: E-file open appeals
- Close sectionPAYE45000: Employer return exceptions: contents
- PAYE45001: Introduction
- PAYE45010: Central Exception Processing Team (CEPT)
- PAYE45011: Central exception processing team (CEPT) (Action Guide)
- PAYE45012: Online filing errors - employer annual return submitted under an incorrect employer reference
- PAYE45013: Online filing errors - employer record ceased / cancelled by HMRC
- PAYE45015: CIS deductions advisory' and ‘post capture’ work lists
- PAYE45040: Filed online advisory work list
- PAYE45045: Filed online capture exception work list
- PAYE45050: Filed online return deletions work list
- PAYE45055: Filed online return exceptions work list
- Close sectionPAYE46000: Employer return post capture: contents
- PAYE46001: Introduction
- PAYE46010: Captured returns - exceptions - up to 2004
- PAYE46015: Changes to return receipt details post capture
- PAYE46020: Checklist and declaration on P35 and P35MT - up to 2004
- PAYE46022: Correcting P35 questions and declarations
- PAYE46023: Correcting P35 questions and declarations 2005 onwards (Action Guide)
- PAYE46025: Collection of student and postgraduate loans (CSL)
- PAYE46030: ECS - processing employer return details - up to 2004
- PAYE46035: Errors / omissions from employer returns
- PAYE46036: Errors / omissions from employer returns (Action Guide)
- PAYE46040: Form P38 review
- PAYE46041: Form P38 review (Action Guide menu)
- PAYE46042: Form P38 list review (Action Guide)
- PAYE46043: Reviewing forms P38 and P38A (Action Guide)
- PAYE46045: Form P38(S)
- PAYE46046: Form P38(S) (Action Guide)
- PAYE46075: Post capture checks
- PAYE46095: Tax credit funding discrepancy - up to 2003
- PAYE46100: Tax credits
- PAYE46105: Tax table check
- PAYE46106: Tax table check (Action Guide)
- PAYE46110: Underpayments
- PAYE46111: Underpayments (Action Guide)
- Close sectionPAYE47000: Employer return - overpayments: contents
- PAYE47001: Introduction
- PAYE47010: Authorising officer's guide
- PAYE47011: Authorising officer's guide (Action Guide)
- PAYE47015: Basic principles - reviewing pot overpayments
- PAYE47020: Completion of form P565 request stencil
- PAYE47021: Completion of form P565 request stencil (Action Guide)
- PAYE47025: Disposing of an overpayment
- PAYE47030: Banking Operations action
- PAYE47035: Form P35D
- PAYE47040: Form P229
- PAYE47041: Form P229 (Action Guide)
- PAYE47045: Form P565
- PAYE47046: Form P565 (Action Guide)
- PAYE47050: Net overpayments
- PAYE47055: Notional overpayments
- PAYE47060: Overpayment notification
- PAYE47061: Overpayment notification (Action Guide)
- PAYE47065: Overpayments and amended P35s - repayment of PAYE and NICs in error
- PAYE47070: Bona Vacantia and dissolved limited companies
- PAYE47075: Overpayments and reallocations
- PAYE47080: Overpayments and repayment supplement
- PAYE47085: Overpayments during a trade dispute
- PAYE47086: Overpayments during a trade dispute (Action Guide)
- PAYE47090: Overpayments: P35 return at RSI3 - years 2004-05, 2005-06 and 2006-07
- PAYE47100: PAYE advance (PAD) payments
- PAYE47105: Provisional repayments
- PAYE47106: Provisional repayments (Action Guide)
- PAYE47110: Reconstructed employer returns
- PAYE47111: Reconstructed employer returns (Action Guide)
- PAYE47115: Refusing an overpayment
- PAYE47116: Refusing an overpayment (Action Guide)
- PAYE47120: Trade dispute: refund not made at due time
- PAYE47121: Trade dispute: refund not made at due time (Action Guide)
- PAYE47125: Using function overpayment disposal
- PAYE47126: Using function overpayment disposal (Action Guide)
- Close sectionPAYE47200: RTI employer overpayments: contents
- Close sectionPAYE48000: BROCS: contents
- Close sectionPAYE48200: Enterprise tax management platform (ETMP): contents
- PAYE48201: Introduction
- PAYE48209: Unallocated payments work list
- PAYE48214: Potential cessation date work list items
- PAYE48216: RTI XP return work list
- PAYE48220: Failed employer change report
- PAYE48225: Payment out reconciliation report
- PAYE48230: Employer repayments
- PAYE48235: Designatory data
- PAYE48240: RTI cessations
- PAYE48245: Checking CIS deductions suffered 2012-13 onwards for RTI employers
- PAYE48250: Checking CIS deductions suffered 2012-13 onwards for RTI employers (Action Guide)
- Close sectionPAYE49000: Issue / cancel employer returns: contents
- PAYE49001: Introduction
- PAYE49010: End of year forms returned DLO and RLS
- PAYE49011: End of year forms returned DLO and RLS (Action Guide)
- PAYE49020: Non receipt of employer return
- PAYE49021: Non receipt of employer return (Action Guide)
- PAYE49025: Other incentive award schemes
- PAYE49026: Other incentive award schemes (Action Guide)
- Close sectionPAYE50000: Employer payments: contents
- Close sectionPAYE50900: Employer starter and leaver forms: employer e-file in-year penalties: contents
- PAYE50901: Employer returns: employer starter and leaver forms: employer e-file in-year penalties: introduction
- PAYE50910: Employer returns: employer starter and leaver forms: employer e-file in-year penalties: calculation of a fixed penalty
- PAYE50915: Employer returns: employer starter and leaver forms: employer e-file in-year penalties: manual issue of a penalty
- PAYE50920: Employer returns: employer starter and leaver forms: employer e-file in-year penalties: issuing a duplicate penalty
- PAYE50925: Employer returns: employer starter and leaver forms: employer e-file in-year penalties: re-issue a penalty
- PAYE50930: Employer returns: employer starter and leaver forms: employer e-file in-year penalties: ECS penalty reference numbers
- PAYE50935: Employer returns: employer starter and leaver forms: employer e-file in-year penalties: in-year penalty cycle
- PAYE50940: Employer returns: employer starter and leaver forms: employer e-file in-year penalties: exceptions to in-year penalties
- PAYE50945: Employer returns: employer starter and leaver forms: employer e-file in-year penalties: manually inhibiting penalties
- PAYE50950: Employer returns: employer starter and leaver forms: employer e-file in-year penalties: responsibilities for handling in-year penalties
- PAYE50955: Employer returns: employer starter and leaver forms: employer e-file in-year penalties: in-year exceptions list
- PAYE50960: Employer returns: employer starter and leaver forms: employer e-file in-year penalties: dealing with appeals against failing to file online
- PAYE50961: Employer returns: employer starter and leaver forms: employer e-file in-year penalties: dealing with appeals against failing to file online (Action Guide)
- Close sectionPAYE51000: Employer EOY penalties: contents
- PAYE51001: Introduction
- PAYE51005: Employer P35 penalty history screen
- PAYE51007: Issuing an employer penalty screen
- PAYE51010: Calculation of a fixed penalty
- PAYE51015: ECS penalty reference numbers
- PAYE51020: EOY penalty cycle
- PAYE51025: Exceptions to EOY penalties
- PAYE51029: EOY penalty details screen
- PAYE51030: Manually inhibiting penalties
- PAYE51035: Responsibilities for handling EOY penalties
- PAYE51040: Handling EOY interim penalty enquiries
- PAYE51041: Handling EOY interim penalty enquiries (Action Guide)
- PAYE51045: Small employer penalties
- PAYE51050: Duty geared penalties
- PAYE51055: End of year exception list
- PAYE51060: End of year exception list screen
- Close sectionPAYE52000: Employer return forms: contents
- PAYE52001: Introduction
- PAYE52010: Form CIS36
- PAYE52015: Form P14
- PAYE52020: Form P35
- PAYE52025: Form P35(EP)
- PAYE52030: Form P35(MT)
- PAYE52035: Form P35 (Offshore Protocol)
- PAYE52040: Form P35(PS)
- PAYE52045: Form P35(TAS)
- PAYE52050: Form P37 (pre 6 April 2014)
- PAYE52055: Form SC35
- PAYE52060: Scheme types and return forms
- Close sectionPAYE53000: Employer return work lists: contents
- PAYE53001: Introduction
- PAYE53005: P35 questions and declarations - 2008 onwards
- PAYE53006: P35 questions and declarations - 2008 onwards (Action Guide)
- PAYE53010: CIS deductions advisory
- PAYE53011: CIS deductions advisory (Action Guide)
- PAYE53012: Post capture - 2007-08 onwards (Action Guide)
- PAYE53013: CIS deductions suffered (RTI employers) 2012-13 onwards
- PAYE53015: EDI / Internet - action by employers live service team
- PAYE53016: EDI / Internet - action by employers live service team (Action Guide)
- PAYE53020: EDI signals overridden by FBI
- PAYE53021: EDI signals overridden by FBI (Action Guide)
- PAYE53025: Employer not found
- PAYE53026: Employer not found (Action Guide)
- PAYE53030: Filed online advisory
- PAYE53031: Filed online advisory (Action Guide)
- PAYE53035: Filed online capture exception
- PAYE53036: Filed online capture exception (Action Guide)
- PAYE53040: Filed online return deletions
- PAYE53041: Filed online return deletions (Action Guide)
- PAYE53045: Filed online return exceptions
- PAYE53046: Filed online return exceptions (Action Guide)
- PAYE53050: Incentive - open appeal
- PAYE53051: Incentive - open appeal (Action Guide)
- Close sectionPAYE54000: Regulation 80 determinations: contents
- PAYE54001: Introduction
- PAYE54005: Regulation 80 Income Tax (Pay As You Earn) Regulations 2003: SI 2003 No2682
- PAYE54010: Tax excluded from determinations
- PAYE54015: Time limits and appeals: Regulation 80(5): Parts IV and V, TMA 1970
- PAYE54025: Making a determination
- PAYE54035: Types of case
- PAYE54045: Estimating unpaid tax by a best of judgement
- PAYE54050: Potential dispute cases
- PAYE54060: PAYE failure spans several years
- PAYE54065: PAYE failure spans several years: what you might do instead
- PAYE54070: Making determinations: forms to use
- PAYE54085: Procedure for making determination - P380 (Cert)
- PAYE54090: Reissuing notice
- PAYE54095: Completing P380
- PAYE54100: Breaking up P380 and P380(Cont)
- PAYE54105: Liquidation cases - addresses
- PAYE54125: Further determinations
- PAYE54130: Appeals
- PAYE54135: Care with code disputes
- PAYE54140: Payments on account
- PAYE54145: Requests for equitable treatment
- PAYE54150: Overpayments
- PAYE54155: Onus of proof
- PAYE54160: Evidence
- PAYE54165: Employer claims relevant payment not made
- PAYE54170: Employer claims remuneration waived
- PAYE54180: Amendments to determinations: completing P382
- PAYE54190: Amendments on appeal
- PAYE54200: Form P35 received after determination made
- PAYE54205: Accounting for tax after determination is final
- PAYE54210: Claims to pay reduced amount
- PAYE54215: Action if you oppose a reduction
- PAYE54220: Action if you support a reduction
- PAYE54225: Late P35 shows more tax than the determination
- PAYE54230: Employees not named in the determination
- PAYE54235: Effect on employees
- PAYE54245: Including tax in a personal assessment
- PAYE54250: Benefit arising under S223 ITEPA 2003
- PAYE54255: Benefit arising under S223 ITEPA 2003: Regulation 80 tax
- PAYE54265: Interest: Interest on tax overdue
- PAYE54270: Regulation 80 unpaid tax - direction under Regulation 81(4) condition A or B
- PAYE54295: National insurance contributions - section 8 decisions
- PAYE54305: Reports to IPD Technical (Earnings)
- Close sectionPAYE55000: RTI submissions: contents
- PAYE55001: Introduction
- PAYE55010: Information
- PAYE55015: Mandation and joining
- PAYE55020: RTI maintainer
- PAYE55030: Employer returns: RTI submissions: NVR: NINO verification request
- PAYE55035: Employer returns: RTI submissions: NVR: validation (internal use only)
- PAYE55040: Employer returns: RTI submissions: NVR: trace and match
- PAYE55045: Employer returns: RTI submissions: NVR: suspension and re-instatement (internal use only)
- PAYE55050: Employer returns: RTI submissions: NVR: view status introduction
- PAYE55051: Employer returns: RTI submissions: NVR: view status: information
- PAYE55055: Employer returns: RTI submissions: NVR: maintain status introduction
- PAYE55056: Employer returns: RTI submissions: NVR maintain status: information
- Close sectionPAYE56000: NICs employment allowance: contents
- PAYE56001: Introduction
- PAYE56010: Claiming the employment allowance
- PAYE56015: Employers with multiple PAYE schemes
- PAYE56020: Employment allowance claim ends
- PAYE56025: Screen changes in ETMP / EBS / liabilities and payments viewer services
- PAYE56030: Effect on PAYE payments
- PAYE56035: Claiming the employment allowance after the start of the tax year
- PAYE56040: Employers not eligible for employment allowance
- PAYE56045: Viewing the employment allowance status
- PAYE56050: ETMP role change: accounts administrator - RTI returns (internal use only)
- PAYE56055: Customer communications
- PAYE56060: Technical information
- Close sectionPAYE56100: Employer returns: Apprenticeship Levy: contents
- Close sectionPAYE57200: Processing and retrieving forms P11D: contents
- Close sectionPAYE57800: QA/QC for captured forms P11D: contents
- Close sectionPAYE57900: Reminders for outstanding forms P11D: contents
- Close sectionPAYE58000: ECS / NPS inhibition signal: contents
- Close sectionPAYE58400: P11D(b) penalty appeals: contents
- Close sectionPAYE58600: ECS first user guide (FUG): contents
- Close sectionPAYE58700: Tax on expenses and benefits through payroll: contents
- Close sectionPAYE60000: In-year forms and data capture: contents
- PAYE60001: Employment maintenance: in-year forms and data capture: introduction
- PAYE60035: Employment maintenance: in-year forms and data capture: work item 49 - temporary record created - trace / maintain / merge
- PAYE60036: Work item 49 - temporary record created - trace / maintain / merge (Action Guide)
- Close sectionPAYE61000: Create employment: contents
- PAYE61001: Introduction
- PAYE61010: P45 part 3 overview
- PAYE61015: P45 part 3 employer responsibilities
- PAYE61020: P46 overview
- PAYE61025: Employer responsibilities
- PAYE61030: Form P46 statement types
- PAYE61035: Receipt of form P46
- PAYE61040: Receipt of form P45(3) LDS
- PAYE61045: Receipt of form P45(3) LDN
- PAYE61050: Employee withholds P45 from new employer
- PAYE61052: Create employment from customer correspondence
- PAYE61055: Mobilisation and de-mobilisation of forces reservists
- PAYE61056: Mobilisation and de-mobilisation of forces reservists (Action Guide)
- PAYE61070: Individual continues to be self employed
- PAYE61075: Individual ceases to be an annual claims case
- PAYE61080: Work item 9 - P46 box A - EMPT inserted as DOC not latest
- PAYE61105: Work item 14 - P46 box B EMPT inserted DOC not latest
- PAYE61140: Work item 35 - P45 part 3 code in use does not match EMPT record
- PAYE61145: Work item 36 - P45 part 3 tax figure in box 13 differs from P45 part 1 figure
- PAYE61160: Work item 221 - EXPAT EMPT created
- PAYE61161: Work item 221 - EXPAT EMPT created (Action Guide)
- PAYE61165: Work item 223 - P46 - in year cessation REPT made for same year
- PAYE61166: Work item 223 - P46 - in year cessation REPT made for same year (Action Guide)
- PAYE61170: Work item 242 - P46 - code in use is not as expected
- PAYE61175: Form P46(IB)
- PAYE61180: Form P46(LS)
- PAYE61185: Form P60
- PAYE61186: Capture form P60 (Action Guide)
- PAYE61195: Form P92
- PAYE61200: Work item 76 - P14 can be linked to multiple employments
- PAYE61205: Review code
- PAYE61210: Work item 251 - P14 creates pension / first payment PAYE
- PAYE61215: P46(Expat) receipt and post departure EXPAT P14
- PAYE61216: P46(Expat) receipt and post departure EXPAT P14 (Action Guide menu)
- PAYE61217: Work item 310 - P46(Expat) received - no trace employment (Action Guide)
- PAYE61218: Work item 311 - Expat indicator updated on an account (Action Guide)
- PAYE61219: Work item 312 - post departure EXPAT P14 - live SA record (Action Guide)
- PAYE61220: Work item 313 - post departure EXPAT P14 - no live SA record (Action Guide)
- PAYE61225: Work item 430 - P14 can be matched to a single employment with a P14 already linked
- Close sectionPAYE62000: Cease employment: contents
- PAYE62001: Introduction
- PAYE62010: P45 Part 1 overview
- PAYE62015: Employer responsibilities
- PAYE62020: Employer using computerised stationery
- PAYE62025: Negligent employers
- PAYE62030: Capture cessation details
- PAYE62035: Personal and domestic employees
- PAYE62040: Individual becomes self employed
- PAYE62045: Work item 40 - P45 part 1 - different pay and tax
- PAYE62055: Work item 42 - P45 part 1 - tax table discrepancy
- PAYE62060: Work item 50 - update to specialist record - maintain
- PAYE62061: Work item 50 - update to specialist record - maintain (Action Guide)
- Close sectionPAYE63000: Filing online: employers: contents
- Close sectionPAYE64000: Maintain employment: contents
- PAYE64001: Introduction
- PAYE64010: Employment details
- PAYE64015: Delete employment
- PAYE64020: Pay and tax summary screen - amend and delete
- PAYE64021: Pay and tax summary screen - amend and delete (Action Guide)
- PAYE64025: Customer query and gaps in employment history
- PAYE64030: Further action after updating employment history
- PAYE64035: Purpose and use of form P91
- PAYE64040: Create NT period of employment
- PAYE64045: Work item 45 - online input tax table discrepancy
- PAYE64050: Work item 65 - P46(car) - unable to trace employment
- PAYE64055: Work item 222 - EXPAT EMPT clerically created
- PAYE64056: Work item 222 - EXPAT EMPT clerically created (Action Guide)
- PAYE64060: Work item 235 - EOYR - NI transfer / delete P14
- PAYE64065: Work item 246 - employer scheme ceased
- PAYE64066: Work item 246 - employer scheme ceased (Action Guide)
- PAYE64070: Form P180
- PAYE64075: Form P185
- PAYE64080: Work item 158 - personal allowances at multiple sources
- Close sectionPAYE65000: Employment agencies: contents
- PAYE65001: Introduction
- PAYE65010: Agency schemes - general
- PAYE65015: Agency schemes - employer education
- PAYE65016: Agency schemes - employer education (Action Guide)
- PAYE65020: Agency schemes - initial meeting
- PAYE65021: Agency schemes - initial meeting (Action Guide)
- PAYE65025: Agency schemes - forms
- PAYE65030: Agency workers and claims to JSA
- Close sectionPAYE66000: Employer part scheme transfers: contents
- Close sectionPAYE67000: Jobseeker's allowance: contents
- Close sectionPAYE70000: Aspects of PAYE operation - employer: contents
- PAYE70001: Introduction
- PAYE70010: Computer programming for PAYE
- PAYE70015: Non-standard pay days
- PAYE70018: Best practice for reporting PAYE information ‘on or before’ paying an employee
- PAYE70020: Pay below NIC primary threshold but at or above lower earnings limit
- PAYE70023: Payments of arrears of pay for closed tax years
- PAYE70025: Tax tables
- PAYE70030: Tax tables: Payroll software
- PAYE70040: When it is not practical to operate PAYE
- Close sectionPAYE70200: Specific employments: contents
- PAYE70201: Introduction
- PAYE70210: Casual employees: requests for PAYE special arrangements
- PAYE70215: Armed forces: service pensions
- PAYE70220: Armed forces: reserve and auxiliary forces
- PAYE70223: National Insurance contributions relief for employers who hire veterans
- PAYE70225: Barristers' senior clerks and chambers staff
- PAYE70230: Clergy and ministers of religion
- PAYE70235: Doctors - trainee general practitioners: coding adjustments for car allowance
- PAYE70240: Electoral registration officers and their staff
- PAYE70245: Examining bodies - fees to examiners
- PAYE70250: Fire fighters - part time
- PAYE70255: First aid - part time lecturers and instructors
- PAYE70260: Local government councillors
- PAYE70265: lorry drivers - meals
- PAYE70270: Part time public appointments
- PAYE70275: Racehorse trainers / stud farm employees
- PAYE70285: Freeports Employer NICs Relief
- Close sectionPAYE71000: Aspects of PAYE operation - employee: contents
- PAYE71001: PAYE operation: aspects of PAYE operation - employee: introduction
- PAYE71010: Coding
- PAYE71015: PAYE operation: aspects of PAYE operation - employee: coding: earnings not assessable or not taxed as PAYE income
- PAYE71020: PAYE operation: aspects of PAYE operation - employee: coding: lost deduction documents
- PAYE71025: PAYE operation: aspects of PAYE operation - employee: company employer: directors' details
- PAYE71026: PAYE operation: aspects of PAYE operation - employee: company employer: directors' details (Action Guide)
- PAYE71030: PAYE operation: aspects of PAYE operation - employee: directors of companies in liquidation
- PAYE71035: Tax tables
- Close sectionPAYE72000: Payments for PAYE purposes: contents
- PAYE72001: Introduction
- PAYE72005: When PAYE should be operated
- PAYE72010: Agencies which introduce domestic cleaners to householders
- PAYE72015: Conditional payments
- PAYE72020: Doubts about whether payment counts for tax purposes
- PAYE72025: Free of tax payments
- PAYE72028: How to gross-up
- PAYE72030: Holiday pay
- PAYE72035: Non-cash remuneration
- PAYE72040: Non-cash remuneration: operation of PAYE
- PAYE72045: Occupational retirement benefit schemes
- PAYE72050: Payment on account
- PAYE72055: Payments to employees in accidents
- PAYE72060: Principal civil service pension scheme
- PAYE72065: Restrictive covenants
- PAYE72070: Sick pay
- PAYE72075: Statutory payments
- PAYE72080: Tips, gratuities, service charges and troncs
- PAYE72085: Unintentional overpayments of pay / pension: PAYE and NICs
- Close sectionPAYE74000: Lump sum termination payments: contents
- Close sectionPAYE75000: PAYE direct payment: contents
- PAYE75001: Introduction
- PAYE75010: Ending PAYE direct payment arrangement
- PAYE75015: Refund following amended code
- PAYE75020: Updating an individual's account for direct payment case
- PAYE75025: Storing leaver files
- PAYE75030: Taxpayer responsible for own NIC
- PAYE75035: When not to use PAYE direct payment arrangement
- PAYE75040: When to use PAYE direct payment arrangement
- Close sectionPAYE76000: Pensioners: contents
- PAYE76001: Introduction
- PAYE76010: Arranging interviews
- PAYE76015: Basis of charge
- PAYE76020: Changes to rate of benefit after record uprated
- PAYE76030: DWP uprating service of state pensions
- PAYE76050: Industrial Death Benefit
- PAYE76055: K codes and state pensions
- PAYE76070: Notification of state pension
- PAYE76075: Bereavement benefits - P46(DWP) details
- PAYE76076: P46(LS) - state pension lump sum deferral
- PAYE76080: P46(Pen)
- PAYE76085: P161
- PAYE76086: Coding of state pension / benefits in the first year
- PAYE76095: P161 and P161(W): automatic issue
- PAYE76100: P173
- PAYE76110: Pension paid by employer to retired employee
- PAYE76115: Pension paid by pension fund
- PAYE76120: Pension paid to dependant of former employee
- PAYE76125: Deferred state pension
- PAYE76130: Public service, national boards and forces pensions
- PAYE76135: Recovery of overpaid pensions
- PAYE76140: Rejection of forms P46(DWP)(Slip) and P173 by DWP
- PAYE76155: Small pensions project
- PAYE76156: Small occupational pensions
- PAYE76160: Non cash benefits paid to former employees and pensioners
- PAYE76165: Financial assistance scheme
- PAYE76170: Flexibly accessed pension payments
- PAYE76175: Lump sum death benefit payments
- Close sectionPAYE77000: Incapacity benefit: contents
- PAYE77001: PAYE operation: incapacity benefit: introduction
- PAYE77010: PAYE operation: incapacity benefit: apportioning incapacity benefit
- PAYE77015: PAYE operation: incapacity benefit: automatic uprating and recoding for CY+1
- PAYE77020: PAYE operation: incapacity benefit: automatic uprating: date of increase
- PAYE77025: PAYE operation: incapacity benefit: coding appeals
- PAYE77030: PAYE operation: incapacity benefit: form P45(IB)
- PAYE77035: Form P45(IB)(O)
- PAYE77040: Form P46(IB)
- PAYE77045: PAYE operation: incapacity benefit: form P60(IB)
- PAYE77050: PAYE operation: incapacity benefit: how forms reach offices
- PAYE77055: PAYE operation: incapacity benefit: how incapacity benefit is taxed
- PAYE77060: PAYE operation: incapacity benefit: incapacity benefit signals on PAYE service
- PAYE77065: PAYE operation: incapacity benefit: inquiries about incapacity benefit
- PAYE77070: PAYE operation: incapacity benefit: modified PAYE used by department for work and pensions
- PAYE77080: PAYE operation: incapacity benefit: notifications of incapacity benefit
- PAYE77085: PAYE operation: incapacity benefit: repayment claims
- PAYE77090: PAYE operation: incapacity benefit: self employed claimants
- PAYE77095: PAYE operation: incapacity benefit: important points to note
- Close sectionPAYE77200: Employment and support allowance: contents
- PAYE77201: Introduction
- PAYE77210: Background
- PAYE77212: PB3 - IB to ESA reassessment (Action Guide)
- PAYE77220: DWP action
- PAYE77230: Rates of ESA: new claimants and IB to ESA reassessment
- PAYE77240: Computer action
- PAYE77250: Coding
- PAYE77251: Annual coding
- PAYE77260: Permitted work / continuing employment income
- PAYE77270: Claim cases
- PAYE77280: Contact history
- PAYE77290: Reconciliation
- PAYE77295: Important points to note
- Close sectionPAYE78000: Taxation of jobseeker's allowance: contents
- PAYE78001: Introduction
- PAYE78015: Current year PAYE repayments
- PAYE78020: DWP investigation
- PAYE78025: Employment agency: part time and similar workers
- PAYE78030: JSA claimed but employment continues
- PAYE78035: Normal cases, who makes payment
- PAYE78045: Payment of benefit by employer
- PAYE78050: Receipt of form P181
- PAYE78060: Reports of JSA figures
- PAYE78065: Self employed individuals
- PAYE78070: Share fishermen
- PAYE78075: Special cases
- PAYE78105: Who calculates taxable benefit
- Close sectionPAYE79000: Targeted review forms: contents
- PAYE79001: Introduction
- PAYE79010: Basis of issue of review forms
- PAYE79015: Business by telephone
- PAYE79025: Examining review forms
- PAYE79027: General rules for examining forms (Action Guide)
- PAYE79031: How to process form R40
- PAYE79040: Issue review forms
- PAYE79055: Letters to higher rate taxpayers (SA252)
- PAYE79060: Logging receipt of review forms
- PAYE79061: Logging receipt of review forms (Action Guide)
- PAYE79062: Review status summary
- PAYE79065: Reopening earlier years on receipt of review forms
- PAYE79080: Review forms issue exceptions
- PAYE79081: Work item 71 - targeted review form not issued - manual correspondence
- PAYE79082: Work item 71 - targeted review form not issued - manual correspondence (Action Guide)
- PAYE79083: Work item 72 - targeted review form not appropriate CPR / CPR-LBS / EXPAT
- PAYE79084: Work item 72 - targeted review form not appropriate CPR / CPR-LBS / EXPAT (Action Guide)
- PAYE79090: Review forms not returned or returned undelivered, lost or destroyed
- PAYE79100: Review form suggests SA case required
- PAYE79105: Types of review form and their issue
- Close sectionPAYE80000: Review of claims and deductions: contents
- PAYE80001: Introduction
- PAYE80010: Expenses / P87
- PAYE80011: Expenses / P87 (Action Guide menu)
- PAYE80012: Hotel and meal expenses (Action Guide)
- PAYE80013: Other expenses (Action Guide)
- PAYE80014: Vehicle and mileage allowances (Action Guide)
- PAYE80020: Further enquiry letters
- PAYE80025: Income from property
- PAYE80026: Income from property (Action Guide)
- PAYE80030: Other P810 entries
- PAYE80031: Other P810 entries (Action Guide menu)
- PAYE80032: Charitable Donation (Action Guide)
- PAYE80033: Loan (Action Guide)
- PAYE80035: PPR (Action Guide)
- PAYE80036: PSUBS (Action Guide)
- PAYE80037: RAR (Action Guide)
- PAYE80038: Taxed savings (Action Guide)
- PAYE80040: Review of claims and deductions - general
- Close sectionPAYE81000: Double taxation claims submitted by non resident individuals: contents
- PAYE81001: Introduction
- PAYE81005: Responsible offices
- PAYE81010: General principles
- PAYE81015: Certification by an overseas tax authority
- PAYE81020: Pension income with interest or royalty income
- PAYE81025: Government pensions
- PAYE81030: Double taxation digest and key to digest entries
- PAYE81045: Royalties
- PAYE81050: Repayments in self assessment (Action Guide)
- PAYE81055: Income remitted to country of residence
- PAYE81056: Income remitted to country of residence (Action Guide)
- PAYE81057: Example of remittance calculation
- PAYE81060: Country specific aspects
- PAYE81065: Guidance on more complex or difficult cases
- PAYE81070: Cancellation of double taxation relief
- PAYE81071: Cancellation of double taxation relief: coding (Action Guide)
- PAYE81072: Cancellation of double taxation relief: reconciling year of cancellation (Action Guide)
- Close sectionPAYE81500: International employments: contents
- International employments
- PAYE81501: Overview
- PAYE81510: Legislation
- Arrivals in the UK
- PAYE81530: Overview
- PAYE81535: Coding
- PAYE81540: Employment income position
- PAYE81545: UK employer's duties
- PAYE81550: Do any special rules apply for NICs?
- PAYE81555: Applications under Section 690 ITEPA 2003 - Who deals with the application?
- PAYE81560: Applications under Section 690 ITEPA 2003 - Reviewing the application
- PAYE81561: PAYE directions for individuals who are treaty non resident in the UK
- PAYE81565: Applications under Section 690 ITEPA 2003 - At the end of the tax year
- PAYE81570: Arrival in the UK
- PAYE81575: Action on receipt of completed form P86 (now obsolete)
- PAYE81580: Can employee be treated as resident? - Action for year of arrival
- PAYE81585: Short term visitors treated as provisionally not resident
- PAYE81590: Coding employees who return to UK after working abroad
- PAYE81595: Existing employees returning from secondment abroad: coding for year of return
- PAYE81600: Leave pay for period of duty abroad
- PAYE81605: Employee working at UK branch or representative office of overseas employer
- PAYE81610: Employers' ‘presence in UK’
- PAYE81615: Employee sent to UK branch office receives benefits
- PAYE81620: Employees sent by overseas employer to work for an independent UK concern
- PAYE81625: Employee's earnings paid for by overseas employer: Double taxation relief
- PAYE81630: Short term business visitors: Double taxation conventions
- PAYE81635: Double taxation conventions: background/parameters
- Departures from the UK
- PAYE81640: Employees going to work abroad
- PAYE81645: Issuing form P85
- PAYE81650: Action on receipt of completed form P85
- PAYE81655: Repayments
- PAYE81660: Seafarers' Earnings Deduction (SED)
- PAYE81665: Employee treated as not resident and not ordinarily resident in the UK
- PAYE81670: Effect of operating code NT
- PAYE81675: Issuing code NT to employee
- PAYE81680: Issuing code NT to employer
- PAYE81685: Action when employee returns to UK early
- PAYE81690: Employer claims operation of PAYE not practicable
- PAYE81695: Employer required to deduct foreign tax from employees' pay
- PAYE81700: Modified NICs: Employer required to deduct UK NICs from employees' pay, but not UK tax
- Subjects needings special care
- PAYE81710: Employers who refuse to operate PAYE
- PAYE81715: Overseas tax deductions from earnings taxed under PAYE
- PAYE81720: Employees in offshore areas
- PAYE81725: Employees of UK employers working under Danish jurisdiction
- PAYE81730: Denmark: offshore workers
- PAYE81735: Denmark: onshore workers
- PAYE81740: Tax equalisation arrangements
- PAYE81745: Employees entitled to profit sharing earnings
- PAYE81750: Pensioners who leave UK for permanent residence abroad
- PAYE81755: Employees who work for foreign diplomatic missions in UK
- PAYE81760: Correspondents working in UK for overseas media: refer to Lothians
- PAYE81770: Offshore employment intermediaries
- Modified PAYE arrangements for internationally mobile employees
- PAYE81900: Modified arrangements for internationally mobile employees
- PAYE81949: PAYE special arrangement for short term business visitors prior to 6 April 2020
- PAYE81950: PAYE special arrangement for short term business visitors (STBV) appendix 8
- Appendices
- PAYE82000: EP Appendix 4: criteria for short term business visitors
- PAYE82001: EP Appendix 5: net of foreign tax credit relief
- PAYE82002: EP Appendix 6: Modified PAYE in tax equalisation cases
- PAYE82003: EP Appendix 7a: Modified class 1 and class 1A national insurance contributions (NICs) for expatriate employees subject to an EP appendix 6 agreement
- PAYE82004: EP Appendix 7b: Modified class 1 national insurance contributions (NICs) for employees assigned from the United Kingdom (UK) to work overseas
- PAYE82008: EP Appendix 8 - PAYE special arrangement for short term business visitors (STBV)
- Close sectionPAYE90000: Underpayments: contents
- Close sectionPAYE91000: Overpayments: contents
- PAYE91001: Introduction
- PAYE91005: Repayments
- PAYE91010: Cancelling a repayment
- PAYE91015: Early repayments
- PAYE91020: End of year reconciliation: early repayments and form P11D
- PAYE91035: Making a repayment
- PAYE91037: Repayments by BACS process
- PAYE91040: Nominees
- PAYE91045: Overpayment tolerances
- PAYE91050: Record repayment
- PAYE91055: Re-issue / re-instate repayment
- PAYE91060: Repayment to be issued manually (Welsh language)
- PAYE91062: Prepare and issue a manual repayment
- PAYE91065: Repayment claim forms and requests
- PAYE91070: Work item 128 - manual WI - recalculate REPT
- PAYE91075: No repayment indicator
- PAYE91080: Work item 245 - overpayment identified issue manual payment
- PAYE91085: Repayment supplement
- PAYE91090: PAYE Service overpayment to be set against self assessment (SA)
- PAYE91095: Repayments paid from a later year
- Close sectionPAYE92000: Posting EOY information to individual records: contents
- PAYE92001: Introduction
- PAYE92010: How EOY information updates an individual's record
- PAYE92025: Interaction of self assessment and PAYE
- PAYE92035: Overview of responsibilities at the end of the tax year
- PAYE92040: P14 / RTI end of year records
- PAYE92045: NT coded P14 details
- PAYE92050: PAYE Errors Unit (PEU)
- PAYE92060: Revision of employer's returns
- PAYE92066: Under-deductions
- Close sectionPAYE93000: End of year reconciliation: contents
- PAYE93001: Introduction
- PAYE93005: Interaction with self assessment
- PAYE93010: Deciding if a case can be reconciled
- PAYE93015: Reconciliation summary screen
- PAYE93016: Multiple years reconciliation summary screen
- PAYE93020: Validation
- PAYE93025: Validation checks work items (Action Guide menu)
- PAYE93026: Work item 123 - SBA indicator held - no SA indicator set (Action Guide)
- PAYE93030: Work item 116 - P60 - P14 discrepancy
- PAYE93032: SA start year
- PAYE93033: SA Start year screen
- PAYE93036: Tax calculation issues
- PAYE93037: Tax calculation screen
- PAYE93038: Net of tax arrangements
- PAYE93040: Tax calculation - reasons for overpayment screen
- PAYE93045: Tax calculation - reasons for underpayment screen
- PAYE93050: Tax calculation - automatic reconciliation
- PAYE93051: Automatic reconciliation where code NT operated
- PAYE93060: Work item 104 - tax calculation - manual issue
- PAYE93065: Tax calculation results - cancelling a tax calculation
- PAYE93066: Non UK residents-S810 and ITA 2007, s 811 (formerly S128 FA 1995) cases
- PAYE93075: Tolerances
- PAYE93080: Small pension taken as a lump sum payment (formerly known as trivial commutation payments)
- PAYE93083: Redundancy repayment calculation (Action Guide)
- PAYE93090: Concessional relief
- PAYE93091: Arrears of pay or pension
- PAYE93095: Migration issues
- Close sectionPAYE94000: In-year reconciliation: contents
- PAYE94001: Introduction
- PAYE94010: Trigger in-year reconciliation
- PAYE94015: Automatic in-year reconciliation checks
- PAYE94020: Special circumstances
- PAYE94021: Special circumstances (Action Guide)
- PAYE94025: Cessation repayments
- PAYE94030: Cessation repayment calculation
- PAYE94035: Cessation repayment calculation: underpaid or balanced
- PAYE94040: Cessation repayment calculation: overpaid
- PAYE94045: Small pension taken as a lump sum payment (formerly known as trivial commutation payments)
- PAYE94050: Small pension taken as a lump sum payment (formerly known as trivial commutation payments) repayment calculation: underpaid or balanced
- PAYE94055: Flexibly accessed pension rights
- PAYE94060: Unemployment repayments
- PAYE94065: Unemployment repayments calculation: underpaid or balanced
- PAYE94070: Unemployment repayments calculation: overpaid
- PAYE94075: Unemployment repayments: subsequent claims
- PAYE94080: Work item 119 - P53 required
- PAYE94085: Work item 130 - repayment P45(1) now received
- PAYE94090: State pension deferral lump sum payments
- PAYE94058: Lump sum death benefits
- Close sectionPAYE95000: HMRC Delay: ESC A19: contents
- PAYE95001: Introduction and glossary of terms
- PAYE95005: Text of the concession
- PAYE95010: Who is eligible?
- PAYE95011: Employer error
- PAYE95025: Basic tests to be applied
- PAYE95035: Underpayments - overpaid tax for other tax years
- PAYE95040: Over-repayments
- PAYE95045: Failure to make proper and timely use of relevant information
- PAYE95050: When was information received from the taxpayer?
- PAYE95055: Information from the employer
- PAYE95060: Information from the DWP
- PAYE95065: What years?
- PAYE95070: Exceptional circumstances - repeated failures
- PAYE95075: Examples
- PAYE95080: Reasonable belief
- PAYE95081: Reasonable belief - factors
- PAYE95085: Advisory Tool (internal use only)
- PAYE95090: Turning down claims for relief and objections by taxpayers
- PAYE95095: Authorisation of tax to be given up
- PAYE95105: HMRC delay ESC A19 - office record of amounts given up
- PAYE95115: Procedure in SA cases
- Close sectionPAYE96000: Un-reconciled cases: contents
- Close sectionPAYE96200: Reconciling CY-4 to CY-2: contents
- PAYE96201: Introduction
- PAYE96210: Reconciling a single year CY-4 to CY-2
- PAYE96215: Reconciling multiple years - identifying years covered
- PAYE96220: Reconciling multiple years - reviewing tax calculations
- PAYE96225: Reconciling multiple years - approving tax calculations for issue
- PAYE96230: Reconciling multiple years - amending tax calculations
- PAYE96235: Reconciling multiple years - cancelling tax calculations
- PAYE96240: Reconciling multiple years - re-reconciling years
- PAYE96250: Reconciling multiple years - reconciling years including CY-6 and CY-5
- PAYE96255: Reconciling multiple years - reconciliation and tax calculation results
- PAYE96260: Reconciling multiple years - first year result
- PAYE96265: Reconciling multiple years - second and subsequent year results
- PAYE96270: Reconciling multiple years - final year result
- PAYE96275: Reconciling multiple years - final results
- Close sectionPAYE96300: Simple assessment: contents
- PAYE96301: Introduction and overview
- PAYE96305: PAYE reconciliation processing
- PAYE96310: Voluntary payments
- PAYE96315: Multiple year reconciliation process
- PAYE96320: Re-reconciliation of existing simple assessment years
- PAYE96325: Including carried forward underpayments in a simple assessment year
- PAYE96330: Reconciling years - CY-5 and CY-6
- PAYE96335: Interaction with ETMP
- PAYE96340: Cancelling a reconciliation
- PAYE96345: Query and appeal process
- PAYE96350: Merging a record with Simple Assessment years
- PAYE96355: Coding
- PAYE96360: Financial events summary
- Close sectionPAYE98000: Accounting: contents
- PAYE98001: Introduction
- PAYE98002: Accounting status
- PAYE98005: SA underpayments
- PAYE98010: Accounting: end of year: record / reverse revenue loss
- PAYE98012: Accounting: end of year: code out outstanding amount
- PAYE98015: Accounting: end of year: review code checkbox
- PAYE98020: Underpayment spreading
- PAYE98025: Accounting: end of year: migration issues
- PAYE98030: Accounting: end of year: multiple years
- Close sectionPAYE100000: PAYE records: contents
- Close sectionPAYE102000: Finding a Claims / CODA taxpayer record: contents
- Close sectionPAYE103000: Maintain individual details: contents
- PAYE103001: Introduction
- PAYE103002: National insurance (NI) registration - NINO upgrade requests
- PAYE103003: Redundant and pseudo NINO records
- PAYE103005: Gender recognition act
- PAYE103010: Date of birth
- PAYE103011: Work item 22 - DOB amended - review coding (Action Guide)
- PAYE103015: Date of death
- PAYE103016: Work item 21 - DOD received - review record
- PAYE103018: Work item 241 - data migration COP / CID personal details
- PAYE103019: Work item 241 - data migration COP / CID personal details (Action Guide)
- PAYE103020: Name
- PAYE103025: Address
- PAYE103030: RLS address
- PAYE103035: RLS correspondence
- PAYE103040: Contact details
- PAYE103045: Agent details: Non CESA agents
- PAYE103046: Agent details (Action Guide menu)
- PAYE103049: Work item 23 - designatory data from SA - UTR does not match (Action Guide)
- PAYE103051: Work item 25 - designatory data from SA - unable to update agent details (Action Guide)
- PAYE103055: Capacitor details
- PAYE103060: Marriage and civil partnership
- PAYE103065: Indicators
- PAYE103070: Special output indicators
- PAYE103075: Deceased indicator
- PAYE103076: Work item 59 - deceased indicator set - input received
- PAYE103080: Case ownership authorisation check
- PAYE103085: Specialist business area
- PAYE103086: Specialist business area (Action Guide menu)
- PAYE103087: Work item 26 - specialist business area indicator held - name changed (Action Guide)
- PAYE103088: Work item 28 - specialist business area indicator held - review capacitor (Action Guide)
- PAYE103089: Work item 34 - Residency CRT indicator held - country changed (Action Guide)
- PAYE103090: NI history and DWP benefit claims history
- PAYE103105: Communication with individuals
- PAYE103110: Material requested in the Welsh language
- PAYE103115: Material issued via Visually Impaired Media Unit
- PAYE103061: Converting a civil partnership to a marriage - Action Guide
- Close sectionPAYE104000: Merge individual records: contents
- PAYE104001: Introduction
- PAYE104005: Automated merge processing
- PAYE104010: Pre automated merge
- PAYE104015: Automated merge
- PAYE104020: Post automated merge
- PAYE104025: Manual merge
- PAYE104030: Manual merge: merge screens
- PAYE104035: Manual merge: post merge processing
- PAYE104040: Manual merge: post-merge accounting / reconciliation review
- PAYE104042: Work item 46 - special business area records merged (Action Guide)
- PAYE104047: Unmerge individual
- Close sectionPAYE105000: Contact history: contents
- PAYE105001: Introduction
- PAYE105010: Individual records: contact history: automatic creation by NPS
- PAYE105015: NPS prompts you to create note
- PAYE105017: Individual records: contact history: telephone and correspondence - core principles
- PAYE105020: Work management item - core principles
- PAYE105022: Individual records: contact history: specific processes - recording information and actions
- PAYE105024: Individual records: contact history: abbreviations
- PAYE105026: Individual records: contact history: district records
- PAYE105030: Contact history summary and contact history details screens
- PAYE105035: COP essential and historical notes summary
- Close sectionPAYE105500: BF policy: contents
- PAYE105501: Individual records: BF policy: introduction
- PAYE105510: Individual records: BF policy: core principles
- PAYE105515: Individual records: BF policy: when to create a BF
- PAYE105516: When to create a BF (Action Guide)
- PAYE105520: Individual records: BF policy: how to create a BF
- PAYE105521: How to create a BF (Action Guide)
- PAYE105525: Individual records: BF policy: reviewing a BF
- Close sectionPAYE106000: Re-issue correspondence: contents
- Close sectionPAYE110000: PAYE work management system: contents
- PAYE110001: Introduction
- PAYE110010: Creation of a work item
- PAYE110011: Creation of a work item - duplicate, merge and update
- PAYE110015: Work item ownership
- PAYE110020: Work lists
- PAYE110026: Work item notes (Action Guide)
- PAYE110030: Get next work item
- PAYE110035: Search for work item
- PAYE110040: View work item / history / notes
- PAYE110045: User work lists
- PAYE110050: Hyperlink to PAYE service
- PAYE110055: Switch user roles
- PAYE110060: BF a work item
- PAYE110065: Re-direct a work item
- PAYE110070: Re-open a closed work item
- PAYE110075: Complete / close a work item
- PAYE110085: List of roles
- Close sectionPAYE120000: Trace and match: contents
- PAYE120001: Introduction
- PAYE120005: How trace and match works
- PAYE120010: Search
- PAYE120015: Trace and match - individual
- PAYE120020: Trace and match - employer
- PAYE120025: Work items
- PAYE120030: Work item 73 - no trace EMP REF
- PAYE120035: Work item 77 - BEN/EXP or bulk expense changes - no trace individual
- PAYE120045: Work item 79 - information from SA - no trace individual
- PAYE120050: Work item 231 - form P14 - no trace account of EXPAT case
- PAYE120051: Work item 231 - form P14 - no trace account of EXPAT case (Action Guide)
- PAYE120055: Work item 420 - SA auto-coding - no trace individual
- PAYE120056: Work item 420 - SA auto-coding - no trace individual (Action Guide)
- Close sectionPAYE130000: IABD: contents
- PAYE130001: Introduction
- PAYE130010: IABD landing
- PAYE130015: IABD summary
- PAYE130025: Allowances
- PAYE130030: Deductions
- PAYE130035: Earnings
- PAYE130040: Employment benefits
- PAYE130045: Employment estimated earnings
- PAYE130050: Expenses
- PAYE130055: Foreign income
- PAYE130060: Investment income
- PAYE130061: Untaxed interest
- PAYE130062: Untaxed interest - BBSI - sole and joint accounts
- PAYE130063: Third party information disputes process
- PAYE130065: Pensions
- PAYE130067: Amendments and updates to state pension
- PAYE130070: Property income
- PAYE130075: Taxable social security benefits
- PAYE130080: Trusts, settlements and estates
- PAYE130085: MTDB landing
- PAYE130090: IABD calculations
- Close sectionPAYE140000: The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents
- PAYE140001: Definitions, introduction and scope of guidance
- PAYE140005: Background
- PAYE140010: The categories of schemes where an officer of HMRC may consider using the PAYE discretion
- PAYE140015: Category 1
- PAYE140020: Category 2
- PAYE140025: Category 3
- PAYE140030: Other factors that may be relevant to the exercise of the PAYE discretion, where the category-specific factors are present
- PAYE140035: Recording your decision
- PAYE140040: Group decisions
- PAYE140045: Insufficient information about the scheme
- PAYE140050: Where an officer has decided to exercise the PAYE discretion
- PAYE140055: The PAYE discretion and Regulation 80 determinations
- PAYE140060: How use of the PAYE discretion will work where there is a closed enquiry or an assessment has been issued and the decision is under appeal
- PAYE140065: Finalising the tax
- PAYEUPDATE001: update index