Primary authority for the PAYE system is found in ITEPA 2003, s. 684, which is headed ‘PAYE regulations’ and which requires the commissioners to make regulations for the assessment, charge, collection and recovery of income tax in respect of all PAYE income. The main regulations so made are entitled the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682). The term ‘PAYE regulations’ is specifically defined to mean regulations made under s. 684 (s. 684(8)).

Where necessary, ‘reasonable assumptions’ may be made about other income so as to determine the amount of income tax in respect of PAYE income (ITEPA 2003, s. 684(7B)).

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