Related Commentary  Related HMRC Manuals

683(1)  For the purposes of this Act and any other enactment (whenever passed) “PAYE income”  for a tax year consists of–

(a)any PAYE employment income for the year,

(b)any PAYE pension income for the year, and

(c)any PAYE social security income for the year.

683(2)  “PAYE employment income”  for a tax year means income which consists of–

(a)any taxable earnings from an employment in the year (determined in accordance with section 10(2)), and

(b)any taxable specific income from an employment for the year (determined in accordance with section 10(3)).

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