Direct collection and special arrangementsU.K.
141.—(1) In—
(a)cases of casual employment, and
[F1(b)any other case in which HMRC are of the opinion that deduction of tax by reference to the tax tables is impracticable,
the direct collection procedure in regulation 142 applies to any PAYE income, unless HMRC makes special arrangements for the collection of tax in respect of that PAYE income.]
(2) A special arrangement does not apply to PAYE income of an employer’s employees if—
(a)the arrangement has not been agreed with the employer, and
(b)the employer does not proceed in accordance with the arrangement.
Textual Amendments
F1Reg. 141(1)(b) and words substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 10
Commencement Information