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HMRC internal manual

PAYE Manual

From:
HM Revenue & Customs
Published
13 April 2016
Updated:
23 April 2026 - See all updates

Summary

Guidance for staff working through PAYE processes for individuals and employers. HMRC is currently reviewing this guidance. If you have any comments or feedback, please email: hmrcmanualsteam@hmrc.gov.uk

Contents

Background

  1. PAYE001
    Business Calendar (internal use only)
  2. PAYE003
    General Data Protection Regulation (GDPR)
  3. PAYE055
    Glossary
  4. PAYE056
    Forms index (internal use only)
  5. PAYE057
    Functions index (internal use only)
  6. PAYE058
    Index of work Items (internal use only)
  7. PAYE280
    Contacts (internal use only)
  8. PAYE1000
    Access to records: contents
  9. PAYE3000
    Frameworks: contents
  10. PAYE4000
    PAYE service roles: contents
  11. PAYE5000
    Real Time Information (RTI): contents

Appeals and reviews

  1. PAYE7000
    Decision makers and reviewers: contents
  2. PAYE7500
    End of year penalty appeals: contents

Coding

  1. PAYE10000
    Coding allowances and reliefs: contents
  2. PAYE11000
    Codes: how they are used and calculated: contents
  3. PAYE12000
    Coding deductions and expenses: contents
  4. PAYE13000
    Coding: general principles: contents
  5. PAYE14000
    Adjustments to collect tax: contents

Employer records

  1. PAYE20000
    Set up employer record: contents
  2. PAYE21000
    Maintain employer record: contents
  3. PAYE23000
    Employer types: contents
  4. PAYE25000
    Employer mailings: contents
  5. PAYE27000
    Maintain schemes: contents
  6. PAYE28000
    Modified PAYE schemes: contents
  7. PAYE30000
    Movement of an employer record: contents
  8. PAYE31000
    Employer record work lists: contents

Employer returns

  1. PAYE40000
    Employer returns - quality checks: contents
  2. PAYE41000
    Record receipt of employer return: contents
  3. PAYE43000
    Capture employer return - 2005 onwards: contents
  4. PAYE43200
    Capture P35 employer return on ETMP - 2013 onwards: contents
  5. PAYE43500
    ECS additional processing action: contents
  6. PAYE44000
    Electronic employer returns: contents
  7. PAYE45000
    Employer return exceptions: contents
  8. PAYE46000
    Employer return post capture: contents
  9. PAYE47000
    Employer return - overpayments: contents
  10. PAYE47200
    RTI employer overpayments: contents
  11. PAYE48000
    BROCS: contents
  12. PAYE48200
    Enterprise tax management platform (ETMP): contents
  13. PAYE49000
    Issue / cancel employer returns: contents
  14. PAYE50000
    Employer payments: contents
  15. PAYE50900
    Employer starter and leaver forms: employer e-file in-year penalties: contents
  16. PAYE51000
    Employer EOY penalties: contents
  17. PAYE52000
    Employer return forms: contents
  18. PAYE53000
    Employer return work lists: contents
  19. PAYE54000
    Regulation 80 determinations: contents
  20. PAYE55000
    RTI submissions: contents
  21. PAYE56000
    NICs employment allowance: contents
  22. PAYE56100
    Employer returns: Apprenticeship Levy: contents

P11D processing

  1. PAYE57200
    Processing and retrieving forms P11D: contents
  2. PAYE57800
    QA/QC for captured forms P11D: contents
  3. PAYE57900
    Reminders for outstanding forms P11D: contents
  4. PAYE58000
    ECS / NPS inhibition signal: contents
  5. PAYE58400
    P11D(b) penalty appeals: contents
  6. PAYE58600
    ECS first user guide (FUG): contents
  7. PAYE58700
    Tax on expenses and benefits through payroll: contents

Employment maintenance

  1. PAYE60000
    In-year forms and data capture: contents
  2. PAYE61000
    Create employment: contents
  3. PAYE62000
    Cease employment: contents
  4. PAYE63000
    Filing online: employers: contents
  5. PAYE64000
    Maintain employment: contents
  6. PAYE65000
    Employment agencies: contents
  7. PAYE66000
    Employer part scheme transfers: contents
  8. PAYE67000
    Jobseeker's allowance: contents

PAYE operation

  1. PAYE70000
    Aspects of PAYE operation - employer: contents
  2. PAYE70200
    Specific employments: contents
  3. PAYE71000
    Aspects of PAYE operation - employee: contents
  4. PAYE72000
    Payments for PAYE purposes: contents
  5. PAYE74000
    Lump sum termination payments: contents
  6. PAYE75000
    PAYE direct payment: contents
  7. PAYE76000
    Pensioners: contents
  8. PAYE77000
    Incapacity benefit: contents
  9. PAYE77200
    Employment and support allowance: contents
  10. PAYE78000
    Taxation of jobseeker's allowance: contents
  11. PAYE79000
    Targeted review forms: contents
  12. PAYE80000
    Review of claims and deductions: contents
  13. PAYE81000
    Double taxation claims submitted by non resident individuals: contents
  14. PAYE81500
    International employments: contents

Reconcile individual

  1. PAYE90000
    Underpayments: contents
  2. PAYE91000
    Overpayments: contents
  3. PAYE92000
    Posting EOY information to individual records: contents
  4. PAYE93000
    End of year reconciliation: contents
  5. PAYE94000
    In-year reconciliation: contents
  6. PAYE95000
    HMRC Delay: ESC A19: contents
  7. PAYE96000
    Un-reconciled cases: contents
  8. PAYE96200
    Reconciling CY-4 to CY-2: contents
  9. PAYE96300
    Simple assessment: contents

Accounting

  1. PAYE98000
    Accounting: contents

Individual records

  1. PAYE100000
    PAYE records: contents
  2. PAYE102000
    Finding a Claims / CODA taxpayer record: contents
  3. PAYE103000
    Maintain individual details: contents
  4. PAYE104000
    Merge individual records: contents
  5. PAYE105000
    Contact history: contents
  6. PAYE105500
    BF policy: contents
  7. PAYE106000
    Re-issue correspondence: contents

Work management

  1. PAYE110000
    PAYE work management system: contents

PAYE Service trace employer / individual

  1. PAYE120000
    Trace and match: contents

PAYE Service income, allowances, benefits and deductions

  1. PAYE130000
    IABD: contents

PAYE discretion – operational guidance

  1. PAYE140000
    The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents

Updates to this guidance (archive)

  1. PAYEUPDATE001
    update index