Where HMRC considers that the deduction under PAYE of tax by an employer from payments to a particular employee in a tax period is less than the correct amount, they may arrange for any additional tax owing to be recovered from the employee in either of the following circumstances:
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•ÌýÌýÌýÌý the employer satisfies HMRC that they took reasonable care in applying the PAYE provisions and that the error was made in good faith (SI 2003/2682,
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