| Commentary

(e) Post employment

| Commentary

(e)     Post employment

It is important to appreciate that the obligation to deduct tax under the PAYE system continues after termination of the employment (SI 2003/2682 regs 37, 37A). If a relevant payment is made after the employment has ceased and it has not been included in Form P45 (required by SI 2003/2682 regs 36, 38 or 39), the person making the payment (who need not even be the employer) has an obligation to deduct tax at the appropriate rate

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