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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: PAYE: introduction to PAYE: interest: PAYE scheme not liable to interest

Interest does not apply to the following types of PAYE schemes.

  • DC (Employee only NIC) schemes (BROCS section code 77)
  • DP schemes (BROCS section code 76)
  • Electoral Payment (ELECT) schemes (BROCS section code 95)
  • PAYE schemes set up for payments to some casual employees in the newspaper and printing industries
  • Profit sharing (PSS) schemes (BROCS section code 98)
  • Employment Rights Act (EPA) schemes (BROCS section code 97)
  • Taxed Award (TAS) schemes (BROCS section code 96)

Examiners’ Fees (EXAM) schemes (Section code 78)

PAYE is operated following an agreement between the employer and Customer Operations. Whether or not interest is charged depends upon the age of the agreement and whether or not there is a clause allowing for a charge to interest.

As Examiners’ Fees cases are few in number normal interest provisions are being applied to all cases.

PAYE schemes set up for payments to some casual employees in the newspaper and printing industries

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)