E4.1327 Earnings within PAYE
An 'employment' means an employment under a contract of service, a contract of apprenticeship, or in the service of the Crown. An employer, for the purposes of the PAYE regulations that are imposed by ITEPA 2003, s 684, is the payer which is defined as 'an employer, agency…or other payer' (see E4.1103)1.
The wording of the legislation ensures that any person within the territorial limits for PAYE (because of UK presence or a place of business) paying an expatriate employee, or providing that employee with benefits, is responsible for the operation of PAYE. The legislation also imposes PAYE via the employer's UK intermediary (see E4.1121)2.
PAYE income
PAYE applies to all PAYE income, which is any taxable general earnings and specific income from an employment in the tax year (see E4.1110)3. As even a single UK workday devoted to non-incidental duties of a non-resident employee gives rise to taxable earnings within ITEPA 2003, s 27 (see E4.1303), this means that PAYE can apply to these earnings.
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