Part 42-4-24B PAYE Regulation 19A – Arrears of pay being paid to an employee who has left the employment. 1. Introduction  The Income Tax (Employments) (Consolidated) Regulations 2001 (more commonly known as the PAYE Regulations) govern the operation of the PAYE system. The purpose of this instruction is to inform staff of some amendments made (by way of […]

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