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 听

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

Or听

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

Advice is available for Employer sections in the following 听

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

DPGEN Scheme - Direct Payment (Tax Only) at PAYE20095听

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

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

听