Section 985 Method of collection

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On the making of any payment of any emoluments to which this Chapter applies, income tax shall, subject to this Chapter and in accordance with regulations under this Chapter, be deducted or repaid by the person making the payment notwithstanding that―

(a) when the payment is made no assessment has been made in respect of the emoluments, or

(b) the emoluments are in whole or in part emoluments for some year of assessment other than that during which the payment is made.

What are the rules regarding the method of deduction and collection of PAYE?

As the employer, you must deduct PAYE from all payments of emoluments to every employee, in accordance with the detailed rules in the PAYE regulations....

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