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  • Tax Memo - PAYE and NIC - Pay as you earn - General principles - Persons liable - Special cases - 40085
    There are special rules in the following situations so that PAYE is not avoided. Situation Details Person liable Reference Agency workers1 If: - client pays worker direct; - agency is overseas; or - client pays someone else overseas (i.e. not the worker or agency) Client s 688 ITEPA 2003 Otherwise Agency Intermediaries1 If an employee works for, and is paid by, a person who is not the contractual employer Intermediary2 s 687 ITEPA 2003 Individual caught by personal or managed service company rules, so that...
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  • Tax Memo - PAYE and NIC - Pay as you earn - PAYE deductions - Changing employment - Leaving employees - 40635
    When an employee leaves the employment, the employer must usually: - include the leaving date on the Full Payment Submission (FPS) (¶40785) when the final payment is made; - complete form P45 and give it to the employee; and - if relevant, annotate the deductions working sheet with the employee's leaving date. HMRC accepts that an employer can provide Parts 1A, 2, and 3 of form P45 to a departing employee electronically. Where a payment is made to the employee after the issue of the P45, then the employer...
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  • Tax Memo - PAYE and NIC - Pay as you earn - Other payments and deductions - State imposed payments - Statutory sick pay - Eligible employees - 41175
    SSP is only payable to employees whose average weekly earnings (or the monthly equivalent) for the previous 8 weeks are at least equal to the Class 1 NIC lower earnings limit (£118 per week for 2019/20). There is no need for the claimant to be liable to pay Class 1 NIC, which enables employees aged under 16 or over 65 to qualify. SSP is not payable to employees who: - have already received 28 weeks' SSP for the period of absence; - have not yet worked for the employer; - are entitled to receive employment...
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  • Tax Memo - PAYE and NIC - National Insurance contributions - Special cases - Other occupations - Summary - 44390
    Occupation Details NIC treatment Employed by spouse/civil partner Spouse A is employed by Spouse B for the purposes of B's own employment (or self-employment) e.g. a husband acting as his wife's book keeper Employee of the spouse If spouses are in partnership Self-employed Agency workers If the worker is: - supplied through a third party, gives personal service to a client; and - subject to supervision or control (by either the agent or client) Excludes entertainers, fashion, photographic and artist's models...
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