A6.331 Salaries, fees, commission etc

Administration and compliance

A6.331 Salaries, fees, commission etc

A6.331 Salaries, fees, commission etc

This category is based on legislation formerly in TMA 1970, ss 15–16A, together with the table of involved third parties currently in FA 2008, Sch 36, Pt 9, para 61A (see A6.621).

There are three main groups of data-holders in this category.

Employers and those making payments to another's employees

Most information has to be provided automatically under the PAYE regulations1 or can be required under a first-party information notice issued to the employer2. The data-gathering powers supplement those provisions, but their main use is for third parties who do not come within the PAYE regulations, although they in some way rewarding another person's employees.

Employers are data-holders3 and the relevant data required is information relating to all payments made by an employer which relate to the employment, including payments of expenses which

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial