Related Commentary  

9(1)  The rules set out in Table 1 apply in order to determine whether a relevant payment made by an employer to an employee is a relevant payment which exceeds the PAYE threshold.

9(2)  Rules 1 to 5 apply if the employer normally pays the employee at regular intervals.

9(3)  If the employer does not normally pay the employee at regular intervals–

(a)rule 6 applies to determine whether a relevant payment made less than a week since the previous relevant payment exceeds the PAYE threshold, and

(b)rule 7 applies to determine whether any other relevant payment exceeds the PAYE threshold.

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