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HMRC internal manual

PAYE Manual

PAYE operation: PAYE direct payment: when not to use PAYE direct payment arrangement

The PAYE Direct Payment arrangement should not be used

  • For casual or part time earnings where the taxpayer is also in normal or full-time employment

You should code out the part-time or casual income as far as possible. If necessary, send a code to the part-time employer

Or

  • Because employers are encountering difficulties in operating PAYE for casual workers

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)