Examples of PAYE Regulations in a sentence
What is Covered?What is Excluded?Professional Fees for an enquiry conducted under the PAYE Regulations Part 2, Chapter 8 or Chapter 10 of Income Tax (Earnings and Pensions) Act 2003 (IR35) and/or NIC Social Security Contributions (Intermediaries) Regulations 2000 (SI 2000/727) relating to the employment status of the Policyholder.
Where Revenue has reason to believe that the total amount of tax that an employer is liable to remit under the PAYE Regulations is greater than that remitted, Revenue may make an ‘estimate’ (commonly known as a PAYE estimate) of the amounts due.
Consequently the P46 form did not issue to Revenue.Ombudsman – Annual Report 2010 PAYE Regulations of 2001 amended the emergency system of tax to provide that where a PPS number is not supplied, the employer must calculate the tax due at the higher rate of tax without application of tax credits.The amended system applied with effect from l January 2003.The department did not inform the complainant that the amended emergency system was being applied to her pension.
SettlementThe cash consideration due to Netalogue Optionholders pursuant to the Cash Cancellation Proposal will be paid to the persons entitled thereto within 14 days of the Offer becoming unconditional in all respects or on such other date as is practicable for payment through the payroll in respect of payments from which the PAYE Regulations (or equivalent overseas regulations) require certain deductions to be made.
This said, we note HMRC’s comment (in Section 4 of the consultation document) and as regards ‘setting off of taxes already paid’) that a set-off of PAYE may currently be possible further to existing Regulations 72E-G of the PAYE Regulations.