PAYE tax system

E398276

tax collection system withholding tax system

The PAYE tax system is the United Kingdom’s mechanism for collecting income tax and National Insurance directly from employees’ wages or pensions throughout the year.

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All labels observed (2)

Label	Occurrences
PAYE	2
PAYE tax system canonical	1

Statements (48)

Predicate	Object
instanceOf	tax collection system ⓘ withholding tax system ⓘ
abbreviation	PAYE tax system self-linksurface differs ⓘ surface form: PAYE
adjustedBy	tax code changes ⓘ
administeredBy	HM Revenue and Customs ⓘ
appliesInJurisdiction	England ⓘ Northern Ireland ⓘ Scotland ⓘ Wales ⓘ
appliesTo	employment income ⓘ most employees in the UK ⓘ pension income ⓘ
basisOfDeduction	PAYE tax code ⓘ
collects	Class 1 National Insurance contributions ⓘ Income Tax ⓘ
componentOf	UK payroll system ⓘ
country	United Kingdom ⓘ
deductionsInclude	employee National Insurance contributions ⓘ income tax at basic rate ⓘ income tax at higher rates where applicable ⓘ
deductsFrom	employee wages ⓘ occupational pensions ⓘ personal pensions where PAYE applies ⓘ
ensures	tax is spread over the tax year ⓘ
fullName	Pay As You Earn ⓘ
introducedBy	UK government ⓘ surface form: United Kingdom government
introducedInCountry	United Kingdom ⓘ
legalBasis	UK tax legislation ⓘ
linkedTo	Real Time Information reporting ⓘ
mayNotFullyCollectTaxFor	taxpayers with multiple sources of income ⓘ
mayResultIn	tax refunds ⓘ underpayments of tax ⓘ
monitoredBy	HM Revenue and Customs compliance checks ⓘ
paymentFrequency	each payday ⓘ
purpose	to collect National Insurance contributions throughout the year ⓘ to collect income tax throughout the year ⓘ
relatedTo	National Insurance Acts ⓘ surface form: National Insurance system UK income tax system ⓘ self assessment tax system ⓘ
reportingFrequency	on or before each payment to employees ⓘ
requires	employer PAYE scheme registration ⓘ
requiresReportingTo	HM Revenue and Customs ⓘ
taxYear	6 April to 5 April ⓘ
usedBy	employers ⓘ pension providers ⓘ
usedFor	coding notices issued by HMRC ⓘ
uses	tax code ⓘ tax tables ⓘ

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

HM Revenue and Customs → usesSystem → PAYE tax system ⓘ

Scottish rate of income tax → administrativeSystem → PAYE tax system ⓘ

this entity surface form: PAYE

PAYE tax system → abbreviation → PAYE tax system self-linksurface differs ⓘ

this entity surface form: PAYE