For each employee for whom HMRC has issued a code or whose pay exceeds the PAYE threshold (see E4.1107) or the NIC lower earnings limit (see E8.261) an employer has to prepare a deductions working sheet (also known as form P11) which, for the vast majority of employers who are filing electronically, is a computerised record generated by their payroll software. The legislation, however, still refers to deductions working sheets. The employer must
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