Taxes Consolidation Act 1997 section 984

Application

Section 984 establishes the scope of the PAYE chapter by confirming that it applies to all emoluments, while providing for exclusion orders where Revenue considers PAYE deduction impracticable for a particular office or employment.

• The PAYE chapter applies to all emoluments unless an inspector has notified the employer, by way of an exclusion order, that PAYE deduction is impracticable for the particular office or employment concerned.
• Even where an exclusion order has been given, certain reporting and compliance provisions continue to apply to reportable benefits paid to employees not covered by that order.
• An inspector may cancel an exclusion order where a change in the circumstances of the office or employment, or in the level of emoluments, warrants it — after which PAYE applies to all subsequent payments.
• Any pre-6 April 1986 notices issued under the former Income Tax Act 1967 ceased to have effect from the 1997–98 year of assessment onwards.