984 Application

(1) This section applies the PAYE provisions in this chapter 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.

(1A) Following the commencement of a Ministerial Order, Sections 984A, 985G(2)(d), 986 and 987 of Chapter 4 require reporting through the PAYE system of reportable benefits. These sections will not apply to reportable benefits to an employee for whom a PAYE Exclusion Order has been issued.

(2) An inspector may cancel the exclusion order by notice in writing if a change of circumstances arises in the office or employment that warrant the cancellation.

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

Relevant Date: Finance Act 2025