Back to contents

DMBM520110 - Debt and return pursuit: PAYE: introduction to PAYE: interest: PAYE scheme not liable to interest

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

Interest does not apply to the following (Schedule code 77)

  • DP schemes (Schedule code 76)
  • Electoral Payment (ELECT) schemes (Schedule code 95)
  • PAYE schemes set up for payments to some casual employees in the newspaper and printing industries
  • Profit sharing (PSS) schemes (Schedule code 98)
  • Employment Rights Act (EPA) schemes (Schedule code 97)
  • Taxed Award (TAS) schemes (Schedule code 96)

Examiners' Fees (EXAM) schemes (Schedule code 78)

PAYE is operated following an agreement between the employer and Customer Operations. Whether or not interest is charged depends upon the age of the agreement and whether or not there is a clause allowing for a charge to interest.

As Examiners' Fees cases are few in number normal interest provisions are being applied to all cases.

PAYE schemes set up for payments to some casual employees in the newspaper and printing industries

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)