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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.4 General earnings /Amounts treated as earnings / E4.483 Director's PAYE tax not deducted
Commentary

E4.483 Director's PAYE tax not deducted


Personal and employment tax

Where, in a tax year:

  1. Ìý

    •ÌýÌýÌýÌý a person ('P'), on making a payment of, or on account of, remuneration to a director1, fails to deduct the full amount of tax which the PAYE regulations require P to deduct, and

  2. Ìý

    •ÌýÌýÌýÌý P or one or more other persons (apart from the director) subsequently account to the Board for some or all of the amount which should have been deducted,

the amount of tax not deducted is treated as earnings of the director concerned,

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