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HMRC internal manual

PAYE Manual

PAYE operation: payments for PAYE purposes: contents

  1. PAYE72001
    PAYE operation: payments for PAYE purposes: introduction
  2. PAYE72005
    PAYE operation: payments for PAYE purposes: when PAYE should be operated
  3. PAYE72010
    PAYE operation: payments for PAYE purposes: agencies which introduce domestic cleaners to householders
  4. PAYE72015
    PAYE operation: payments for PAYE purposes: conditional payments
  5. PAYE72020
    PAYE operation: payments for PAYE purposes: doubts about whether payment counts for tax purposes
  6. PAYE72025
    PAYE operation: payments for PAYE purposes: free of tax payments
  7. PAYE72030
    PAYE operation: payments for PAYE purposes: holiday pay
  8. PAYE72035
    PAYE operation: payments for PAYE purposes: non-cash remuneration
  9. PAYE72040
    PAYE operation: payments for PAYE purposes: non-cash remuneration: operation of PAYE
  10. PAYE72045
    PAYE operation: payments for PAYE purposes: occupational retirement benefit schemes
  11. PAYE72050
    PAYE operation: payments for PAYE purposes: payment on account
  12. PAYE72055
    PAYE operation: payments for PAYE purposes: payments to employees in accidents
  13. PAYE72060
    PAYE operation: payments for PAYE purposes: principal civil service pension scheme
  14. PAYE72065
    PAYE operation: payments for PAYE purposes: restrictive covenants
  15. PAYE72070
    PAYE operation: payments for PAYE purposes: sick pay
  16. PAYE72075
    PAYE operation: payments for PAYE purposes: statutory payments
  17. PAYE72080
    PAYE operation: payments for PAYE purposes: tips, gratuities, service charges and troncs
  18. PAYE72085
    PAYE operation: payments for PAYE purposes: unintentional overpayments of pay / pension: PAYE and NICs