| Commentary

(4) Transfer of PAYE debts

| Commentary

(4)     Transfer of PAYE debts

Where PAYE applies but has not been paid by the MSC (which would be the person primarily liable), there are stringent provisions in the Income Tax (Pay as You Earn) Regulations 2003 SI 2003/2682 entitling HRMC to recover a 'relevant PAYE debt' from the persons mentioned in ITEPA 2003 s 688A(2). Those persons are: a director or other office-holder, or an associate, of the MSC; an MSC provider; a person who has directly or indirectly encouraged or been actively involved in the provision by the MSC of

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