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HMRC internal manual

PAYE Manual

PAYE operation: aspects of PAYE operation - employee: introduction

PAYE70000 onwards deals with various aspects of PAYE operation by the employer.

This section gives general advice on aspects of PAYE operation affecting the employee and confirms

  • What you should do in certain circumstances. These subjects primarily involve coding in specific situations
  • Company directors
  • PAYE Service Tax Tables