Related Commentary  Related HMRC Manuals

72(1)  This section applies if–

(a)a person carrying on a trade (“the employer”) is liable to make payments to an individual,

(b)income tax falls to be deducted from those payments as a result of PAYE regulations, and

(c)the employer withholds sums from those payments in accordance with an approved scheme and pays the sums to an approved agent.

72(2)  In calculating the profits of the employer's trade, a deduction is allowed for expenses incurred by the employer in making a payment to the agent for expenses which–

(a)have been incurred, or

(b)are to be incurred,

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