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’.

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