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

Where exceptionally employers ask to make special arrangements under Regulation 141 for casual workers you can contact IMS, Shipley for advice. Any submission should include

• Details of the reasons given by the employer
• A report of the action already taken to settle the enquiry
• Particular problems found with the normal operation of PAYE