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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer records: modified PAYE schemes: reserve and auxiliary forces

From 6 April 2009 the Ministry of Defence (MOD) are no longer able to operate a modified PAYE arrangement for reservists and auxiliary forces. Under new PAYE Regulations the MOD must operate standard PAYE on all payments made to all reservists and auxiliary staff and comply with all the PAYE responsibilities of an employer.