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E4.1108 Scope of PAYE—overview

For the latest New Development, see ND.2792.

This article outlines the intended scope of the PAYE system, and the types of income the system is likely to apply to. In addition:

1. Ìý

   •ÌýÌýÌýÌý for the meaning of 'payment' for PAYE purposes see E4.1109

2. Ìý

   •ÌýÌýÌýÌý to identify in more details which types of payment are likely to, or may not, attract PAYE obligations see E4.1110

3. Ìý

   •ÌýÌýÌýÌý for the rules on tax free remuneration see E4.1111

4. Ìý

   •ÌýÌýÌýÌý the PAYE rules applicable to tips and gratuities are dealt with at E4.1112

5. Ìý

   •ÌýÌýÌýÌý for Holiday Pay schemes see E4.1113

6. Ìý

   •ÌýÌýÌýÌý for tax relief applicable to Payroll Giving schemes see E4.11114

7. Ìý

   •ÌýÌýÌýÌý for the rules in relation to 'disguised remuneration' see E4.1116

'PAYE income' for a tax year consists of PAYE employment income, PAYE pension income and PAYE social security income for that year¹.

'PAYE employment income' means taxable earnings