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HMRC internal manual

Employment Income Manual

Employment income: basis of assessment for general earnings: link between the basis of assessment and the operation of PAYE

Sections 18 and 686 ITEPA 2003

The definition of “payment” for PAYE purposes is the same as the definition of “receipt” for the purpose of assessing earnings. This ensures that in any given year, as far as possible, the amount on which an employee is assessed is the same as the amount on which the employer is obliged to operate PAYE.

So the guidance on the meaning of payment and receipt at EIM42260 onwards applies both for assessment and self-assessment purposes, and for the collection of tax under PAYE.

Note though that PAYE applies to any payment of “PAYE income”, not just to earnings from offices and employments. The PAYE rules about payment apply to income such as pensions as well as to employment income.