Revenue Note for Guidance

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Revenue Note for Guidance

985 Method of collection

This section provides that when paying emoluments which are subject to the PAYE system an employer must, in accordance with the regulations made under this Chapter, deduct or repay income tax, as appropriate, even though no assessment has been made in respect of the emoluments and the emoluments may be for some year of assessment other than the year in which they are paid.

Relevant Date: Finance Act 2021