PAYE72001 - PAYE operation: payments for PAYE purposes: introduction
Almost all tax on employment income, pension income and social
security income is collected through the Pay As You Earn (PAYE)
system.
The PAYE regulations determine the process by which a person
who makes payments of PAYE income is required to deduct and account
for the income tax due in respect of any payment of PAYE income.
PAYE income for the tax year consists of
- Any PAYE employment income
- Any PAYE pension income
- Any PAYE social security income
This section is concerned with the taxation of certain payments of PAYE income.
