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HMRC internal manual

PAYE Manual

PAYE operation: aspects of PAYE operation - employer: introduction

This section deals with various aspects of PAYE operation by the employer.

An employer making payments of PAYE income must deduct or refund tax in accordance with

  • The Tax Tables
  • The employee’s code


  • Instructions from their HMRC Office

The employer must record the details of pay and tax on a Deductions Working Sheet or other authorised form. For instructions to employers see

  • GOV.UK/HMRC homepage Operating PAYE in real time


  • Employer Further Guide to PAYE and NICs (booklet CWG2)