Whether or not the employer deducts the employee's contributions at source (see E8.901), he must maintain a deductions working sheet or an equivalent computer record for each employee1, on which he must enter the employee's name, National Insurance number (see E8.808), the year to which the record relates, the appropriate Table letter (see E8.262), and the date on which each and every payment of earnings to the employee
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Web page updated on 17 Mar 2025 17:19