Extension of HMRC powers to deal with PAYE recovery

• Authors:
• Kim Pattullo
• Sheila Gunn
• Blair Adams

On 6 April 2008, new regulations came into force extending the powers of HMRC to transfer PAYE liability from an employer to an employee in certain specified circumstances.

In the past, when PAYE on employment income has been under-declared, employers have been obliged to pay the full amount of any shortfall to HMRC and then pursue the employee for his or her share of that shortfall.

Under the Income Tax (Pay As You Earn) (Amendment) Regulations 2008, employers will be able to set the amou... (52 more words)

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