C1Part 11Pay As You Earn
Chapter 2PAYE: general
685Tax tables
1
F6The Commissioners F12... must construct tax tables with a view to securing that so far as possible—
a
the total income tax payable in respect of PAYE income for any tax year F9and any relevant debts payable during that tax year are deducted from PAYE income paid during that year, and
2
References in subsection (1) to the total income tax payable for the year are to be read as references to the total income tax estimated to be payable for the year in respect of the income in question—
a
subject to a provisional deduction for allowances and reliefs, and
3
For the purpose of estimating the total income tax payable as mentioned in subsection (1)(a), it may be assumed, in relation to any payment of, or on account of, PAYE income, that the following proportions will be the same—
a
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
b
the proportion which that part of the tax year bears to the whole year.
F114
PAYE regulations may make provision, where it appears to F5an officer of Revenue and Customs that it is impracticable for a payer to deduct tax by reference to tax tables—
a
for deductions to be made by the payer in accordance with other arrangements agreed as mentioned in section 684(7A)(a), or
b
for the payee to be required to keep records and make payments and returns as if he were the payer.
Pt. 11 power to amend or repeal conferred (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 10