The Inland Revenue may seek to recover an employee's underpaid taxes via a deduction notice provided to their employer, instructing them to make deductions from future salary or wages. The value and frequency of the deduction must be detailed within the deduction notice itself, and the employer is expected to action the notice from the next available payroll calculation.
A draft standard practice statement on deduction notices, made available for public consultation until the 15 November 2024, can be found here.
Deductions must continue until either the debt is discharged or the Inland Revenue
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Web page updated on 17 Mar 2025 16:00