any PAYE employment income for the year,

any PAYE pension income for the year, and

any PAYE social security income for the year.

any taxable earnings from an employment in the year (determined in accordance with section 10(2)), and

any taxable specific income from an employment for the year (determined in accordance with section 10(3)).

for requiring persons making payments of, or on account of, PAYE income to make, at the F40relevant time, deductions or repayments of income tax calculated by reference to tax tables prepared by F27the Commissioners F54..., and

for making persons who are required to make any such deductions or repayments accountable to or, as the case may be, entitled to repayment from the Board.

for any such deductions or repayments to be made at a specified time,

for the amount of any such deductions or repayments to be calculated in accordance with the regulations,

for the provision of the benefit to be treated for specified purposes as a payment of PAYE income, and

for making persons who make any such deductions or repayments accountable to or, as the case may be, entitled to repayment from the Commissioners.

for deductions to be made, if and to the extent that the payee does not object, with a view to securing that income tax payable in respect of any income of a payee for a tax year which is not PAYE income is deducted from PAYE income of the payee paid during that year; and

as to the circumstances and manner in which a payee may object to the making of deductions.

as to the circumstances in which repayments or deductions may be made, and the circumstances and manner in which a payee may object to the making of repayments or deductions.

for deductions to be made, if and to the extent that the payee does not object, with a view to securing that income tax payable for a tax year by the payee by virtue of section 681B (high income child benefit charge) is deducted from PAYE income of the payee paid during that year,

for repayments to be made in a tax year, if and to the extent that the payee does not object, in respect of any amounts overpaid on account of income tax under that section for that tax year, and

as to the circumstances and manner in which a payee may object to the making of deductions or repayments.

for deductions to be made in respect of relevant debts of a payee,

as to the circumstances in which such deductions may be made, and

where such deductions are made, as to the date on which the relevant debts are to be treated as paid.

the termination of a person’s employment, or

a change in the duties of or general earnings from a person’s employment.

for authorising or requiring a person who provides with respect to payments of or on account of PAYE income a service that is specified or of a specified description (“a relevant payment service”) to supply to Her Majesty's Revenue and Customs information about payments with respect to which the service is provided, or any information the Commissioners may request about features of the service provided or to be provided with respect to particular payments;

for conferring power on the Commissioners to specify by directions circumstances in which provision made by virtue of paragraph (a) or subsection (4ZB) is not to apply in relation to a payment;

for securing that a supply of information that is authorised by regulations under paragraph (a) is not treated as breaching any obligation of confidence owed in respect of the information by the person supplying it;

for prohibiting or restricting the disclosure, otherwise than to Her Majesty's Revenue and Customs, of information by a person to whom it was supplied pursuant to a requirement imposed by virtue of subsection (4ZB);

for requiring a person who provides, or is to provide, a relevant payment service to take steps (including any steps that may be specified, or further specified, in accordance with item 8A(b)) for facilitating the meeting by persons making payments of obligations imposed by virtue of subsection (4ZB).

for requiring the payment of interest on sums due to the Board which are not paid by the due date,

for determining the date (being not less than 14 days after the end of the tax year in respect of which the sums are due) from which such interest is to be calculated, and

for enabling the repayment or remission of such interest F126or interest under section 101 of FA 2009 .

about the form and manner in which any information is to be provided under the regulations;

specifying, or further specifying, steps for the purposes of item 4ZA(e);

specifying information that a person making payments of or on account of PAYE income must provide about the method by which the payments are made.

required to be made by PAYE regulations under item 1 in the above list, or

which a person is authorised to make by PAYE regulations under item 1ZA in that list,

as preventing the making of arrangements for the collection of tax F60or other amounts in such manner as may be agreed by, or on behalf of, the payer and F26an officer of Revenue and Customs, or

as requiring the payer to comply with the regulations in circumstances in which F26an officer of Revenue and Customs is satisfied that it is unnecessary or not appropriate for the payer to do so.

a sum payable by the payee to the Commissioners under or by virtue of an enactment, other than an excluded debt, and

a sum payable by the payee to the Commissioners under a contract settlement.

child tax credit or working tax credit that the payee is liable to repay is an excluded debt, and

if the payee is an employer, any amount that the payee is required to deduct from the PAYE income of employees for a tax year is an excluded debt until the tax year has ended.

the total income tax payable in respect of PAYE income for any tax year F76and any relevant debts payable during that tax year are deducted from PAYE income paid during that year, and

subject to a provisional deduction for allowances and reliefs, and

subject to an adjustment in respect of amounts required to be deducted or repaid by PAYE regulations made under item 1AF62, 2 F99, 2ZA or 2A in the list in section 684(2).

the proportion which the income paid in the part of the tax year which ends with the making of the payment bears to the income for the whole year, and

the proportion which that part of the tax year bears to the whole year.

for deductions to be made by the payer in accordance with other arrangements agreed as mentioned in section 684(7A)(a), or

for the payee to be required to keep records and make payments and returns as if he were the payer.

the time when sums on account of the income are credited in the company’s accounts or records (whether or not there is any restriction on the right to draw the sums);

if the amount of the income for a period is determined before the period ends, the time when the period ends;

if the amount of the income for a period is not determined until after the period has ended, the time when the amount is determined.

in relation to a company whose affairs are managed by a board of directors or similar body, a member of that board or body,

in relation to a company whose affairs are managed by a single director or other person, that director or person, and

in relation to a company whose affairs are managed by the members themselves, a member of the company,

if the amount of the payment made by the intermediary is an amount to which the recipient is entitled after deduction of income tax F82and any relevant debts , the aggregate of the amount of the payment and the amount of any income tax due F83and any relevant debts deductible , and

in any other case, the amount of the payment.

by a person acting on behalf of the employer and at the expense of the employer or a person connected with the employer, or

by trustees holding property for any persons who include or class of persons which includes the employee.

the value of a relevant step counts as employment income under Chapter 2 of Part 7A, and

the relevant step is the payment of a sum of money,

the day on which the relevant step is taken,

the day on which A's employment with B starts, and

the day which is 30 days after the day on which FA 2011 is passed.

a person other than the deemed employer or an intermediary of the deemed employer makes a payment of, or on account of, PAYE income of the individual, and

the payment is not within subsection (2),

the client is not the deemed employer, and

a payment of, or on account of, PAYE income of the individual is made by a person acting on behalf of the client, and at the expense of the client or a person connected with the client,

any amount the company is, by virtue of section 44(4) to (6) or 46A, to deduct, or account for, in accordance with PAYE regulations, and

any interest or penalty, in respect of an amount within paragraph (a), for which the company is liable.

a director or other office-holder, or an associate, of the MSC,

an MSC provider,

a person who (directly or indirectly) has encouraged or been actively involved in the provision by the MSC of the services of the individual, and

a director or other office-holder, or an associate, of a person (other than an individual) who is within paragraph (b) or (c).

providing legal or accountancy advice in a professional capacity, or

placing the individual with persons who wish to obtain the services of the individual (including by contracting with the MSC for the provision of those services).

the company is an employment intermediary,

on the basis that section 339A does not apply by virtue of subsection (3) of that section, the company has not deducted and paid the amount, but

the company has not been provided by any other person with evidence from which it would be reasonable in all the circumstances to conclude that subsection (3) of that section applied (and the mere assertion by a person that the manner in which the worker provided the services was not subject to (or to the right of) supervision, direction or control by any person is not such evidence).

an employee during any period works for a person (“the relevant person”) who is not the employer of the employee,

any payment of, or on account of, PAYE income of the employee in respect of that period is made by a person who is the employer or an intermediary of the employer or of the relevant person,

PAYE regulations do not apply to the person making the payment or, if that person makes the payment as an intermediary of the employer or of the relevant person, the employer, and

income tax F84and any relevant debts are not deducted, or not accounted for, in accordance with the regulations by the person making the payment or, if that person makes the payment as an intermediary of the employer or of the relevant person, the employer.

the employee worked for the relevant person during the period under or in consequence of arrangements made between the relevant person and a third person,

the third person did not make the payment of, or on account of, PAYE income of the employee, and

PAYE regulations would apply to the third person if the third person were to make a payment of, or on account of, PAYE income of the employee.

if the amount of the payment actually made is an amount to which the recipient is entitled after deduction of income tax F85and any relevant debts due under the PAYE regulations , the aggregate of the amount of the payment and the amount of any income tax F86and any relevant debts deductible due, and

in any other case, the amount of the payment.

the employer were also to be treated for the purposes of this section as making an actual payment of that amount, and

paragraph (a) of subsection (3) were omitted.

by a person acting on behalf of the employer or the relevant person and at the expense of the employer or the relevant person or a person connected with the employer or the relevant person, or

by trustees holding property for any persons who include or class of persons which includes the employee.

any payment of, or on account of, PAYE income of a continental shelf worker in respect of a period is made by a person who is the employer or an intermediary of the employer or of the relevant person,

PAYE regulations do not apply to the person making the payment or, if that person makes the payment as an intermediary of the employer or of the relevant person, to the employer, and

income tax and any relevant debts are not deducted, or not accounted for, in accordance with PAYE regulations by the person making the payment or, if that person makes the payment as an intermediary of the employer or of the relevant person, by the employer.

if the amount of the payment actually made is an amount to which the recipient is entitled after deduction of income tax and any relevant debts under PAYE regulations, the aggregate of the amount of the payment and the amount of any income tax due and any relevant debts deductible, and

in any other case, the amount of the payment.

the employer were also to be treated for the purposes of this section as making an actual payment of that amount, and

paragraph (a) of subsection (4) were omitted.

by a person acting on behalf of the employer or the relevant person and at the expense of the employer or the relevant person or a person connected with the employer or the relevant person, or

by trustees holding property for any persons who include, or a class of persons which includes, the continental shelf worker.

confirming that, in respect of payments of, or on account of, PAYE income of the continental shelf workers specified or described in the certificate, income tax and any relevant debts are being deducted, or accounted for, as mentioned in subsection (1)(c), and

disapplying this section in relation to payments of, or on account of, PAYE income of those workers while the certificate is in force.

applying for a certificate;

the circumstances in which a certificate may, or must, be issued or cancelled;

the form and content of a certificate;

the effect of a certificate (including provision modifying the effect mentioned in subsection (7)(b) or specifying further effects);

the effect of cancelling a certificate.

there is more than one relevant person in relation to a continental shelf worker, and

in consequence of the same payment within subsection (1)(a), each of them is treated under subsection (3) as making a payment of PAYE income of the worker.

make different provision for different cases or different purposes,

make incidental, consequential, supplementary or transitional provision or savings, and

amend this section.

is either non-UK resident for the tax year or is UK resident but meets the requirement of section 26A for the tax year, and

works or will work in the United Kingdom and also works or is likely to work outside the United Kingdom.

the tax year is likely to be a split year as respects the employee, and

the employee works or will work in the United Kingdom and also works or is likely to work outside the United Kingdom.

some of the income paid to the employee by the employer is PAYE income, but

some of that income may not be PAYE income,

“the appropriate person” means the person designated by the employer for the purposes of this section and, if no person is so designated, the employer, and

any reference to a payment made by the employer includes a reference to a payment made by a person acting on behalf of the employer and at the expense of the employer or a person connected with the employer.

must specify the employee to whom and the tax year to which it relates,

must be given by notice to the appropriate person, and

may be withdrawn by notice to the appropriate person from a date specified in the notice.

a direction under subsection (2) has effect in relation to an employee to whom this section applies, and

a payment of, or on account of, the income of the employee is made by the employer in the tax year to which the direction relates,

no direction under subsection (2) has effect in relation to an employee to whom this section applies, and

any payment of, or on account of, the income of the employee is made by the employer,

any assessment in respect of the income of the employee in question, and

any right to repayment of income tax F91and any relevant debts overpaid and any obligation to pay income tax underpaid F92and any relevant debts that remain wholly or partly unpaid .

the references to the employer in subsection (3)(a) are to be read as references to the relevant person, and

any reference to a payment made by the employer is to be read as a reference to a payment treated, for the purposes of PAYE regulations, as made by the relevant person.

In this subsection “the relevant person” has the same meaning as in section 689 F125or (as the case may be) 689A .

a person (“the relevant person”) has entered into or is likely to enter into an agreement that employees of another person (“the contractor”) are in any period to work for, but not as employees of, the relevant person,

payments of, or on account of, PAYE income of the employees in respect of work done in that period are likely to be made by or on behalf of the contractor, and

PAYE regulations would apply on the making of such payments but it is likely that income tax F87and any relevant debts will not be deducted, or will not be accounted for, in accordance with the regulations.

any of the employees of the contractor work in any period for, but not as employees of, the relevant person, and

any payment is made by the relevant person in respect of work done by the employees in that period,

must specify the relevant person and the contractor to whom it relates;

must be given by notice to the relevant person; and

may at any time be withdrawn by notice to the relevant person.

a direction under subsection (2) has effect, and

any employees of the contractor specified in the direction work for, but not as employees of, the relevant person so specified,

treat every payment made by P to an employee by way of the employee’s share of any tips (including the retention by P of P’s own share if P is an employee) as a payment of PAYE income by P, and

treat P as the employer in relation to every such payment.

apply if P has failed to comply with any of the requirements of PAYE regulations, and

treat the principal employer, for the purposes of PAYE regulations, as making payments to the employees of any tips paid over to P by the principal employer.

for a person to make a PAYE settlement agreement with F26an officer of Revenue and Customs ; and

during a period for which the person has claimed jobseeker’s allowance, or

at a time when the person is prevented by the trade disputes provisions from being entitled to a jobseeker’s allowance, or would be so prevented if the person otherwise met the conditions for entitlement.

persons within subsection (1)(a), and

persons within subsection (1)(b).

section 14 of JSA 1995, or

Article 16 of JS(NI)O 1995.

an assessment to income tax is made as respects relevant income (with or without other income), and

the assessment is made after the end of the period of 12 months following the tax year for which it is made.

has been taken into account in the making of deductions or repayments of tax under PAYE regulations, and

was received not less than 12 months before the beginning of the tax year in which the assessment is made.

a notional payment is a payment treated as made by virtue of any of sections 687, F75687A, 689F121, 689A and 693 to 700, other than a payment whose amount is given by section 687(3)(a)F122, 689(3)(a) or 689A(4)(a), and

any reference to an employer includes a reference to a person who is treated as making a payment by virtue of section 689(2) F123or 689A(3).

with respect to the time when any notional payment (or description of notional payment) is made;

applying (with or without modifications) any specified provisions of the regulations for the time being in force in relation to deductions from actual payments to amounts F14deducted or accounted for (or required to be deducted or accounted for) in respect of any notional payments;

with respect to the collection and recovery of amounts F15deducted or accounted for (or required to be deducted or accounted for) in respect of notional payments.

which an employer deducts as mentioned in subsection (1), or

for which an employer accounts as mentioned in subsection (4),

in subsection (4), any time within 14 days of the end of the income tax period in which the notional payment was made.

the reference in sub-paragraph (i) of paragraph (a) of subsection (7) to the time when the notional payment is made is to the date on which the Act is passed,

the reference in sub-paragraph (ii) of that paragraph to any occasion falling within the same income tax period is to any occasion falling before the end of the income tax period next after that in which that date falls, and

the reference in paragraph (b) of that subsection to the income tax period in which the notional payment was made is to the income tax period next after that in which that date falls.