HMRC have updated the PAYE Manual. The updates, which are in each case described as “amended throughout”, relate to the following pages:
- Individual records: PAYE records: marriage allowance (PAYE 100060); and
- Employer records: maintain employer record: insolvency of employer (PAYE 21130).
The first of these, re individual records, is divided into the following sections:
- Eligibility criteria
- Risk Triage
- Application process
- Change of circumstances