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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.11 The 'Pay As You Earn' system /PAYE codes and tax tables / E4.1130 PAYE codes and tax tables—overview

E4.1130 PAYE codes and tax tables—overview

Personal and employment tax

E4.1130 PAYE codes and tax tables—overview

This article outlines some of the basic objectives of the PAYE regime. In addition:

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•�� for an explanation of how PAYE tax codes work, ie the basics of how codes are arrived at, how they affect the PAYE deductions due, for the relevance of tax code prefix and suffix letters, and 'special' PAYE codes, see E4.1131
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•�� as regards how HMRC determines a tax code see E4.1132
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•�� for prefix K codes see

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I7.323 APR and successions

D1.8101 Groups of companies

B3.340A Hire purchase of plant and machinery and similar contracts

B4.130 Summary of OECD guidelines on arm's length principle

E6.303A Domicile of origin

C2.501A Compensation and capital gains tax—overview

B5.820 Charity's profits of trade—general liability to income tax

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

D1.404B Large company definition for R&D tax relief

E4.1167 Payments made after leaving and after issue of form P45

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts

E1.416 Dividends from non-UK resident companies—general

C3.1706 PPR relief where there is job-related accommodation

D4.412 CFCs—excluded territories exemption