PAYE70001 | PAYE operation: aspects of PAYE operation - employer: introduction

This section deals with various aspects of PAYE operation by the employer.

An employer making payments of PAYE income must deduct or refund tax in accordance with

• The Tax Tables

• The employee’s code

Or

• Instructions from their HMRC Office

The employer must record the details of pay and tax on a Deductions Working Sheet or other authorised form. For instructions to employers see

• GOV.UK/HMRC homepage Operating PAYE in real time

And

• Employer Further Guide to PAYE and NICs (booklet CWG2)