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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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PAYE operation: specific employments: casual employees: requests for PAYE special arrangements

If an employer asks for a PAYE special arrangement for casual workers under Regulation 141 of the PAYE Regulations, contact PAYE Technical, Shipley for advice.

Before doing so, you should obtain the full facts from the employer, including why the normal operation of PAYE is proving difficult.