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This eBrief confirms that the PAYE Services - Review your Tax Tax and Duty Manual has been updated to reflect changes to the PAYE system including:
The Statement of Liability replacing the P21 Balancing Statement
- The availability of a Preliminary End-of-Year Statement from 2019 onwards
- The facility to claim an Unemployment Repayment for 2020
- The facility to Create a Summary of your Pay and Tax Details,
- Updated guidance on how to complete your Income Tax Return, claim additional tax credits and reliefs, and obtain an Employment Detail Summary.