PART 7SPECIAL CASES
CHAPTER 4DIRECT COLLECTION AND SPECIAL ARRANGEMENTS
Direct collection and special arrangementsI1141
1
In—
a
cases of casual employment, and
F1b
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.