The main method of collecting tax where emoluments are charged under the charge on income from employment provisions is by means of the pay as you earn (‘PAYE’) scheme. The scheme imposes upon the employer the duty to deduct tax from emoluments of his employees at the time when the emoluments are paid and to account for, and pay, the deductions to HMRC. The employer, in effect, acts as tax collector for HMRC. Failure to deduct tax may make the employer liable to pay the tax, and he may be subject to penalties. For the payment system, see ¶1455.