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In the case of a casual employee and in any other case in which HMRC consider that normal PAYE procedures are not practicable, the employee may be required to account for PAYE themselves. These are referred to as 'direct collection' or 'direct payment' procedures. They might for example apply where an employer is entitled to diplomatic privilege. For more details on the different types of 'PAYE schemes', including direct collection or payment schemes potentially operable, see E4.11107C, and for details of HMRC's potential options where the employee is paid from offshore see E4.1182A.

Assuming the direct collection procedure does apply, the employee must deliver information as if they were a Real Time Information employer (with the modification that the trigger is the employee receiving a relevant payment rather than the employer making a relevant payment). This is subject to exceptions where religious beliefs are incompatible