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.