SE21791 - Benefits: PAYE tax not deducted from director's emoluments: which directors do the special rules apply to?
Section 164(2) ICTA 1988
Where there has been a failure to deduct tax from remuneration
of certain directors the special charge in Section 164 ICTA 1988
applies.
It does
not apply to employees who are not directors.
It does apply to a person employed as a director of a company
unless:
See SE11800 onwards where the failure to deduct tax is in respect of a readily convertible asset.
