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Pay as you earn (PAYE)
Practical Law UK Practice Note 7-520-4442 (Approx. 49 pages)
Pay as you earn (PAYE)
An overview of pay as you earn (PAYE) so far as it applies to employment income dealing, in particular, with the PAYE treatment of cash and notional payments (including the penal tax charge that can arise if an employee fails to make good a tax liability arising on notional payments) whether made during employment or on or after termination. The note also discusses the collection of under-deducted tax and NICs, interest and penalties and real time information (RTI) reporting.
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