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Official guidance

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PAYE001 · Business Calendar - (internal use only)
PAYE003 · General Data Protection Regulation (GDPR)
PAYE055 · Glossary of terms
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)
PAYE1000 · Background: access to records
PAYE3000 · Background: frameworks
PAYE4000 · Background: PAYE service roles
PAYE5000 · Background: Real Time Information (RTI)
PAYE7000 · Appeals and reviews: decision makers and reviewers
PAYE7500 · Appeals and reviews: end of year penalty appeals
PAYE10000 · Coding: coding allowances and reliefs
PAYE11000 · Coding: codes: how they are used and calculated
PAYE12000 · Coding: coding deductions and expenses
PAYE13000 · Coding: coding: general principles
PAYE14000 · Coding: adjustments to collect tax
PAYE20000 · Employer records: set up employer record
PAYE21000 · Employer records: maintain employer record
PAYE23000 · Employer records: employer types
PAYE25000 · Employer records: employer mailings
PAYE27000 · Employer records: maintain schemes
PAYE28000 · Employer records: modified PAYE schemes
PAYE30000 · Employer records: movement of an employer record
PAYE31000 · Employer records: employer record work lists
PAYE40000 · Employer returns: employer return - quality checks
PAYE41000 · Employer returns: record receipt of employer return
PAYE43000 · Employer returns: capture employer return - 2005 onwards
PAYE43200 · Employer returns: capture P35 employer return on ETMP - 2013 onwards
PAYE43500 · Employer returns: ECS additional processing action
PAYE44000 · Employer returns: electronic employer returns
PAYE45000 · Employer returns: employer return exceptions
PAYE46000 · Employer returns: employer return post capture
PAYE47000 · Employer returns: employer return - overpayments
PAYE47200 · Employer returns: RTI employer overpayments
PAYE48000 · Employer returns: BROCS
PAYE48200 · Employer returns: enterprise tax management platform (ETMP)
PAYE49000 · Employer returns: issue / cancel employer returns
PAYE50000 · Employer returns: employer payments
PAYE50900 · Employer returns: employer starter and leaver forms: employer e-file in-year penalties
PAYE51000 · Employer returns: employer EOY penalties
PAYE52000 · Employer returns: employer return forms
PAYE53000 · Employer returns: employer return work lists
PAYE54000 · Employer returns: regulation 80 determinations
PAYE55000 · Employer returns: RTI submissions
PAYE56000 · Employer returns: NICs employment allowance
PAYE56100 · Employer returns: Apprenticeship Levy
PAYE57200 · P11D processing: processing and retrieving forms P11D
PAYE57800 · P11D processing: QA/QC for captured forms P11D
PAYE57900 · P11D processing: reminders for outstanding forms P11D
PAYE58000 · P11D processing: ECS / NPS inhibition signal
PAYE58400 · P11D processing: P11D(b) penalty appeals
PAYE58600 · P11D processing: ECS first user guide (FUG)
PAYE58700 · P11D processing: tax on expenses and benefits through payroll
PAYE60000 · Employment maintenance: in-year forms and data capture
PAYE61000 · Employment maintenance: create employment
PAYE62000 · Employment maintenance: cease employment
PAYE63000 · Employment maintenance: filing online: employers
PAYE64000 · Employment maintenance: maintain employment
PAYE65000 · Employment maintenance: employment agencies
PAYE66000 · Employment maintenance: employer part scheme transfers
PAYE67000 · Employment maintenance: jobseeker’s allowance
PAYE70000 · PAYE operation: aspects of PAYE operation - employer
PAYE70200 · PAYE operation: specific employments
PAYE71000 · PAYE operation: aspects of PAYE operation - employee
PAYE72000 · PAYE operation: payments for PAYE purposes
PAYE74000 · PAYE operation: lump sum termination payments
PAYE75000 · PAYE operation: PAYE direct payment
PAYE76000 · PAYE operation: pensioners
PAYE77000 · PAYE operation: incapacity benefit
PAYE77200 · PAYE operation: employment and support allowance
PAYE78000 · PAYE operation: taxation of jobseeker’s allowance
PAYE79000 · PAYE operation: targeted review forms
PAYE80000 · PAYE operation: review of claims and deductions
PAYE81000 · PAYE operation: double taxation claims submitted by non resident individuals
PAYE81500 · PAYE operation: international employments
PAYE90000 · Reconcile individual: underpayments
PAYE91000 · Reconcile individual: overpayments
PAYE92000 · Reconcile individual: posting EOY information to individual records
PAYE93000 · Reconcile individual: end of year reconciliation
PAYE94000 · Reconcile individual: in-year reconciliation
PAYE95000 · Reconcile individual: HMRC delay: ESC A19
PAYE96000 · Reconcile individual: un-reconciled cases
PAYE96200 · Reconcile individual: reconciling CY-4 to CY-2
PAYE96300 · Reconcile individual: simple assessment
PAYE98000 · Accounting: end of year
PAYE100000 · Individual records: PAYE records
PAYE102000 · Individual records: finding a claims / CODA taxpayer record
PAYE103000 · Individual records: maintain individual details
PAYE104000 · Individual records: merge individual records
PAYE105000 · Individual records: contact history
PAYE105500 · Individual records: BF policy
PAYE106000 · Individual records: re-issue correspondence
PAYE110000 · Work management: PAYE work management system
PAYE120000 · PAYE service trace employer / individual: trace and match
PAYE130000 · PAYE service income, allowances, benefits and deductions: IABD
PAYE140000 · The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes
PAYEUPDATE001 · PAYE Manual: update index
PAYE002 · COP System Help: contents (internal use only)
PAYE102001 · Individual records: finding a claims / CODA taxpayer record: introduction
PAYE102010 · Individual records: finding a claims / CODA taxpayer record: tracing a record on TI
PAYE27029 · Employer records: maintain schemes: change scheme type - NI to P (Action Guide)
PAYE27030 · Employer records: maintain schemes: change scheme type - P to DOME (Action Guide)
PAYE27031 · Employer records: maintain schemes: change scheme type - P to NI (Action Guide)
PAYE42000 · Employer returns: capture employer return - up to 2004
PAYE42026 · Employer returns: capture employer return - up to 2004: NIL returns - up to 2004 (Action Guide)
PAYE46091 · Employer returns: employer return post capture: regulation 80 determinations (Action Guide)
PAYE54055 · Employer returns: regulation 80 determinations: PAYE failure extends beyond one year
PAYE54075 · Employer returns: regulation 80 determinations: outline of procedure
PAYE54120 · Employer returns: regulation 80 determinations: notices not delivered
PAYE54185 · Employer returns: regulation 80 determinations: breaking up P382
PAYE54195 · Employer returns: regulation 80 determinations: tax to be released
PAYE54240 · Employer returns: regulation 80 determinations: personal assessments - officer action
PAYE54260 · Employer returns: regulation 80 determinations: benefit arising under S223 ITEPA 2003: additional P35 tax
PAYE54275 · Employer returns: regulation 80 determinations: direction under regulation 81(4) condition A or B and regulation 72(5) condition B
PAYE54280 · Employer returns: regulation 80 determinations: test for accuracy prior to a direction under regulation 81(4) condition A or B and 72(5) condition B
PAYE54285 · Employer returns: regulation 80 determinations: other action - direction under regulation 81(4) conditions A or B and 72(5) condition B
PAYE54290 · Employer returns: regulation 80 determinations: employee’s processing office action - direction under regulation 81(4) condition A or B and 72(5) condition B
PAYE57000 · P11D processing: logging forms P11D
PAYE57500 · P11D processing: management of workflow management tool
PAYE60015 · Employment maintenance: in-year forms and data capture: data capture initial screen
PAYE60016 · Employment maintenance: in-year forms and data capture: data capture initial screen (Action Guide)
PAYE60020 · Employment maintenance: in-year forms and data capture: capturing in-year forms
PAYE60021 · Employment maintenance: in-year forms and data capture - capturing in-year forms (Action Guide)
PAYE60025 · Employment maintenance: in-year forms and data capture: agent notifications - form P218(T)
PAYE60030 · Employment maintenance: in-year forms and data capture: create individual record: overview
PAYE73000 · PAYE operation: simplified deduction schemes
PAYEUPDATE110114 · PAYE Manual: recent changes
PAYEUPDATE110204 · PAYE Manual: recent changes
PAYEUPDATE110225 · PAYE Manual: recent changes
PAYEUPDATE110307 · PAYE Manual: recent changes
PAYEUPDATE110318 · PAYE Manual: recent changes
PAYEUPDATE110328 · PAYE Manual: recent changes
PAYEUPDATE110404 · PAYE Manual: recent changes
PAYEUPDATE110415 · PAYE Manual: recent changes
PAYEUPDATE110426 · PAYE Manual: recent changes
PAYEUPDATE110513 · PAYE Manual: recent changes
PAYEUPDATE110610 · PAYE Manual: recent changes
PAYEUPDATE110620 · PAYE Manual: recent changes
PAYEUPDATE110708 · PAYE Manual: recent changes
PAYEUPDATE110805 · PAYE Manual: recent changes
PAYEUPDATE110902 · PAYE Manual: recent changes
PAYEUPDATE111010 · PAYE Manual: recent changes
PAYEUPDATE111111 · PAYE Manual: recent changes
PAYEUPDATE111209 · PAYE Manual: recent changes
PAYEUPDATE120106 · PAYE Manual: recent changes
PAYEUPDATE120203 · PAYE Manual: recent changes
PAYEUPDATE120302 · PAYE Manual: recent changes
PAYEUPDATE120405 · PAYE Manual: recent changes
PAYEUPDATE120504 · PAYE Manual: recent changes
PAYEUPDATE120601 · PAYE Manual: recent changes
PAYEUPDATE120629 · PAYE Manual: recent changes
PAYEUPDATE120727 · PAYE Manual: recent changes
PAYEUPDATE120824 · PAYE Manual: recent changes
PAYEUPDATE120921 · PAYE Manual: recent changes
PAYEUPDATE121012 · PAYE Manual: recent changes
PAYEUPDATE121109 · PAYE Manual: recent changes
PAYEUPDATE121207 · PAYE Manual: recent changes
PAYEUPDATE130104 · PAYE Manual: recent changes
PAYEUPDATE130201 · PAYE Manual: recent changes
PAYEUPDATE130405 · PAYE Manual: recent changes
PAYEUPDATE130417 · PAYE Manual: recent changes
PAYEUPDATE130503 · PAYE Manual: recent changes
PAYEUPDATE130531 · PAYE Manual: recent changes
PAYEUPDATE130628 · PAYE Manual: recent changes
PAYEUPDATE130726 · PAYE Manual: recent changes
PAYEUPDATE130823 · PAYE Manual: recent changes
PAYEUPDATE130920 · PAYE Manual: recent changes
PAYEUPDATE131021 · PAYE Manual: recent changes
PAYEUPDATE131115 · PAYE Manual: recent changes
PAYEUPDATE131213 · PAYE Manual: recent changes
PAYEUPDATE140103 · PAYE Manual: recent changes
PAYEUPDATE140131 · PAYE Manual: recent changes
PAYEUPDATE140406 · PAYE Manual: recent changes
PAYEUPDATE140502 · PAYE Manual: recent changes
PAYEUPDATE140530 · PAYE Manual: recent changes
PAYEUPDATE140627 · PAYE Manual: recent changes
PAYEUPDATE140725 · PAYE Manual: recent changes
PAYEUPDATE140822 · PAYE Manual: recent changes
PAYEUPDATE140919 · PAYE Manual: recent changes
PAYEUPDATE141013 · PAYE Manual: recent changes
PAYEUPDATE141114 · PAYE Manual: recent changes
PAYEUPDATE141212 · PAYE Manual: recent changes
PAYEUPDATE150109 · PAYE Manual: recent changes
PAYEUPDATE150206 · PAYE Manual: recent changes
PAYEUPDATE150306 · PAYE Manual: recent changes
PAYEUPDATE150406 · PAYE Manual: recent changes
PAYEUPDATE150914 · PAYE Manual: recent changes

PAYE Manual
Employer returns: regulation 80 determinations: PAYE failure extends beyond one year

PAYE54055 | Employer returns: regulation 80 determinations: PAYE failure extends beyond one year

From HM Revenue & Customs · PAYE Manual

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