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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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PAYE: special type of payer or payee: organised arrangements for sharing tips

Section 692 ITEPA 2003

Section 692 provides authority for PAYE regulations to make provision with respect to organised arrangements for gratuities and service charges to be shared among employees by a person who is not the person under whose general control and management the employees work.