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.