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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Other expenses: assistant's wages: operation of PAYE

If you accept that the conditions in EIM32415 and EIM32420 are met, so that a deduction is due for wages paid by an employee to an assistant, you should consider whether PAYE has been properly operated.

Find out whether deduction documents have previously been issued to the employee. If not, follow the procedures at EP860 onwards.