SolvedChapter 3 PAYE: special types of payer or payee
From legislation.gov.uk
Contents
- Section 687 Payments by intermediary
- Section 687A Payment of employment income under Part 7A
- Section 688 Agency workers
- Section 688A Managed service companies: recovery from other persons
- Section 688AA Workers' services provided through intermediaries: recovery of PAYE
- Section 688AB Workers’ providing services through intermediaries etc: cases where taxes already paid
- Section 688B Travel expenses of workers providing services through intermediaries: recovery of unpaid tax
- Section 689 Employee of non-UK employer
- Section 689A Oil and gas workers on the continental shelf
- Section 690 Internationally mobile employees
- Section 690A Employer notification for internationally mobile employees
- Section 690B Direction by HMRC in relation to internationally mobile employees
- Section 690C Employees who were internationally mobile etc. before 2025-26
- Section 690D Employer notification for qualifying new residents or treaty non-residents
- Section 690E Direction by HMRC in relation to qualifying new residents or treaty non-residents
- Section 691 Mobile UK workforce
- Section 692 Organised arrangements for sharing tips