Taxes Consolidation Act 1997 section 985

Method of collection

Section 985 requires employers to deduct or repay income tax under the PAYE system whenever emoluments are paid, regardless of whether an assessment has been made or which tax year the emoluments relate to.

• An employer must deduct or repay income tax from every payment of emoluments covered by the PAYE chapter
• Deductions and repayments must be made in accordance with the PAYE regulations
• PAYE applies even where no formal assessment has been raised on the employee in respect of those emoluments
• PAYE applies even where the emoluments relate wholly or partly to a tax year other than the year in which payment is made