Related Commentary  Related HMRC Manuals

223(1)  This section applies if in a tax year–

(a)a person (“P”) makes a payment to another person who is employed as the director of a company,

(b)the payment is of, or on account of, earnings from the director's employment,

(c)PAYE regulations require P to deduct an amount of income tax (“the deductible tax”),

(d)P deducts none, or only some, of the deductible tax, and

(e)either or both of the following occur–

(i)P accounts to the Commissioners for Her Majesty's Revenue and Customs for some or all of the deductible tax (whether or not P has actually deducted the amount accounted for);

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