PAYE75001 - PAYE operation: PAYE direct payment: introduction
Regulations 141 - 147 of the Income Tax (Pay As You Earn) Regulations 2003 give HMRC powers to require taxpayers to operate a PAYE scheme for themselves. This includes Â
- Issue of a Deductions Working Sheet to the taxpayerÂ
- Completion of the Deductions Working Sheet by the taxpayer / employeeÂ
- Making of quarterly payments to the HMRC of any tax and National Insurance contributions (NICs) dueÂ
- Filing of a return by the taxpayerÂ
- To cessation, if payments have ceasedÂ
OrÂ
- For the tax year, following the end of the yearÂ
- Provisions for HMRC to recover any tax unpaid 14 days after the quarter endÂ
Advice is available for Employer sections in the following Â
DPNI Scheme - Direct Payment (Tax and NIC) at PAYE20100Â
DPGEN Scheme - Direct Payment (Tax Only) at PAYE20095Â
DCNI Scheme - Direct Collection (employee only NIC) at PAYE20090Â
This section gives advice on how PAYE Direct Payment is operated and the procedures to be followed on the PAYE section.Â
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