There may be instances where HMRC are of the opinion that deduction of tax by reference to the tax tables is impracticable. HMRC may then make special arrangements with the employer for the collection of tax in respect of PAYE income or, specifically, may require an employee to operate PAYE on his own PAYE income, a process known as ‘direct collection’, under (SI 2003/2682, reg. 141).

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.