| Commentary

(e) Notional and other payments

| Commentary

(e)     Notional and other payments

There are special rules for the recovery of PAYE from the employer on the payment of special types of income or on the making of 'notional payments' eg those which arise when payments are made by intermediaries of the employer, such as a trustee of an employee benefit trust, by agencies, managed service companies or by non-UK employers (see in particular: ITEPA 2003 ss 222223, 687, 689, 693700,

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