PAYE75035 | PAYE operation: PAYE direct payment: when not to use PAYE direct payment arrangement

The PAYE Direct Payment arrangement should not be used

• For casual or part time earnings where the taxpayer is also in normal or full-time employment

You should code out the part-time or casual income as far as possible. If necessary, send a code to the part-time employer

Or

• Because employers are encountering difficulties in operating PAYE for casual workers

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