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Pay As You Earn

Continuing our series of basic informative articles Jeremy Edwards Partner and Susannah Hill Associate of Baker & McKenzie LLP's London Employee Benefits Group give an overview of the PAYE system
The PAYE legislation has been amended recently. For instance new regulations extend the circumstances in which HMRC may direct that the employer is not liable for PAYE where the tax has been paid or accounted for by the employee. This and other changes which came into effect from April 2008 make a reminder of the key features of PAYE all the more timely.
Paye: Key Features
Collection of tax
PAYE is a system for...

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