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HMRC internal manual

Employment Related Securities Manual

PAYE and NICs - up to 5 April 2015: introduction

The guidance in this section is concerned with the separate and combined effect of the rules at Chapter 5A of Part 2 of ITEPA 2003, and of double taxation treaties, on the operation of the Pay As You Earn (PAYE) and National Insurance Contributions (NICs) rules. For guidance on the operation of PAYE and NICs in relation to employment-related securities in general, see ERSM170000 et seq.