Introduction

PAYE is to be applied on the making of a ‘relevant payment’ (the Income Tax (Pay As You Earn) Regulations 2003 SI 2003/2682, reg. 21(1)). With certain exceptions (see below) the term ‘relevant payment’ is defined to mean a payment ‘of, or on account of, net PAYE income’ (reg. 4(1)). See ¶493-160 for a definition of ‘net PAYE income’.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.