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HMRC internal manual

PAYE Manual

PAYE operation: payments for PAYE purposes: conditional payments

If an employee’s entitlement to a payment depends on a future condition being met, taxshould not be deducted until that condition is met.

For example, if a contract says a bonus will be paid for the year ending 31 December oncondition that the employee still works for the company on the following 1 June, PAYEshould be operated on 1 June.