Part 42-4-12 PAYE Taxpayers with Occasional Income subject to Self Assessment Procedures to be followed in PAYE Districts 1. Introduction Tax Instruction 42.4.13 outlines the general rules to be applied in dealing with a PAYE taxpayer who is (or becomes) a “chargeable person”. The instructions contained in Tax Instruction 42.4.13 are concerned with ensuring that taxpayers who […]

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