PAYE75001 - PAYE operation: PAYE direct payment: introduction
Regulations 141 - 147 of the Income Tax (Pay As You Earn) Regulations 2003 give HMRCpowers 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
- For the tax year, following the end of the year
- Provisions for HMRC to recover any tax unpaid 14 days after the quarter end
- 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
Or
Advice is available for Employer sections in the following
This section gives advice on how PAYE Direct Payment is operated and the procedures tobe followed on the PAYE section.