2.3.1 Collection Of Tax Debt Via The PAYE Code

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Commentary

United Kingdom

2.3.1�� Collection of tax debt via the PAYE code

HMRC can collect underpaid tax via an amendment to the PAYE code.

The amount of the tax that can be collected via the PAYE tax code is subject to an overriding limit. This prevents more than 50% of the relevant payment (ie the net PAYE income) in the payment period being deducted as tax via PAYE (SI 2003/2682,

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