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  

  • Issue of a Deductions Working Sheet to the taxpayer 
  • Completion of the Deductions Working Sheet by the taxpayer / employee 
  • Making of quarterly payments to the HMRC of any tax and National Insurance contributions (NICs) due 
  • Filing of a return by the taxpayer 
  • To cessation, if payments have ceased 

Or 

  • For the tax year, following the end of the year 
  • Provisions for HMRC to recover any tax unpaid 14 days after the quarter end 

Advice is available for Employer sections in the following  

DPNI Scheme - Direct Payment (Tax and NIC) at PAYE20100 

DPGEN Scheme - Direct Payment (Tax Only) at PAYE20095 

DCNI Scheme - Direct Collection (employee only NIC) at PAYE20090 

This section gives advice on how PAYE Direct Payment is operated and the procedures to be followed on the PAYE section. 

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