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Pay As You Earn (PAYE)

E4.1101 PAYE—introduction

This article provides an introduction to the PAYE system, and the subsequent information in this sub-division sets out some of the basic principles, as follows:

1. Ìý

   •ÌýÌýÌýÌý general background to the PAYE system is provided at E4.1102

2. Ìý

   •ÌýÌýÌýÌý to identify which employers must apply PAYE see E4.1103

3. Ìý

   •ÌýÌýÌýÌý as regards the Real time information (RTI) system, by which most employers are now expected to submit returns contemporaneously, see E4.1104

4. Ìý

   •ÌýÌýÌýÌý for details of the few remaining employers who are excused from the RTI system or who operate modified PAYE procedures, see E4.1104A

5. Ìý

   •ÌýÌýÌýÌý details of HMRC's structure, systems and guidance may be found at E4.1105–E4.1106

6. Ìý

   •ÌýÌýÌýÌý for details of PAYE thresholds and NIC Lower Earnings Limits, above which certain employer obligations arise, see E4.1107