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PAYE72005 - PAYE OPERATION: PAYMENTS FOR PAYE PURPOSES: WHEN PAYE SHOULD BE OPERATED PAYE should be operated at the earliest of * When the employer actually makes the payment > Or * When
the employee is entitled to be paid, even if the pay is not drawn until later If the employee is a director PAYE should be operated at the earlier of * When the employer actually makes
payment * When the director becomes entitled to payment * When the payment is credited in the company accounts or records, even if > * The director cannot draw the money straight away
because there is > a block on the right to payment >> Or > * The credit is not specifically in an account in the director’s > name * When the remuneration is fixed or
determined > * If the amount for a particular accounting period is determined > before the end of that period, take the date as being when the > period ends > * If the
amount is determined after the period ends, take the date > as being when the amount is determined. Previous page Next page Print this page
