SE21793 - Benefits: PAYE tax not deducted from director's emoluments: the amount chargeable

Section 164 ICTA 1988

Where there has been a failure to deduct tax from remuneration of certain directors ( SE21791) the amount chargeable under the special rules in Section 164 ICTA 1988 is:

• the amount of tax paid to the Revenue by the person who failed to deduct it from the director's emoluments less
• any amount made good to that person by the director ( SE21120 to SE21122).

See the example at SE21794.

See SE11800 onwards where the failure to deduct tax is in respect of a readily convertible asset.