342. Obligation on employers and troncmasters to operate PAYE.

The PAYE regime applies to and must be operated by all employers in the UK making relevant payments to their employees1. 'Relevant payments' means payments of, or on account of, net PAYE income, except payments of, or on account of:

  1.  

    (1)     PAYE social security income;

  2.  

    (2)     UK social security pensions;