Revenue Note for Guidance

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Revenue Note for Guidance

984 Application

(1) This section applies the PAYE provisions to all emoluments except emoluments where the operation of PAYE is impracticable and in respect of which the inspector has issued an exclusion order to the employer.

(2) The inspector may cancel the exclusion order if a change of circumstances arises in the office or employment.

(3) Exclusion orders issued before 6 April, 1986 are ineffective for the year 1997–98 and subsequent years of assessment.

Relevant Date: Finance Act 2020