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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.11 The 'Pay As You Earn' system /The PAYE non-cumulative basis of deduction / E4.1150 The PAYE non-cumulative basis—overview

E4.1150 The PAYE non-cumulative basis—overview

Personal and employment tax

E4.1150 The PAYE non-cumulative basis—overview

This article outlines circumstances where it may not be possible to operate PAYE on the normal cumulative 'year to date' basis (see E4.1146). In addition:

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•�� the PAYE 'week 1' or 'month 1' basis is explained

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

I9.421 Situs of simple contract debts for IHT

I4.142A Liabilities which are not discharged out of the estate

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

I9.325 Foreign pensions free from IHT

B5.123 BPS—negligible value claims

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

B5.812A Particular charitable bodies

C2.902 Wasting assets—wasting of allowable expenditure

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

I7.120A BPR and excepted assets

E6.324H Nominated income and gains and the ordering rules

D1.1061 Substantial shareholding exemption—interaction with other reliefs

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

I5.1304 Beneficiary with contingent interest

E6.102K Statutory residence test—the definition of a 'home'