Policy paper

Issue briefing: changes to the PAYE tax system

This briefing explains changes to the PAYE tax system that were introduced from 2 July 2017.

Documents

Employer information and support pack

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Pay As You Earn (PAYE) is the system HMRC uses to collect Income Tax and National Insurance from those who work or receive pensions. ‎ HMRC is improving the way Pay As You Earn (PAYE) works to help more people pay the right tax at the right time when their circumstances change.

This new system, which was introduced on 2 July 2017, will offer far more certainty and, for most people, there will be no more waiting for a tax refund or any unexpected bills at the end of the year.

Published 10 April 2017