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    PAYE and NIC - Pay as you earn - General principles - Persons liable - Special cases - 40085

    There are special rules in the following situations so that PAYE is not avoided. Situation Details Person liable Reference Agency workers1 If: - client pays worker direct; - agency is overseas;...

    PAYE and NIC - Pay as you earn - PAYE deductions - Changing employment - Leaving employees - 40635

    When an employee leaves the employment, the employer must usually: - include the leaving date on the Full Payment Submission (FPS) (¶40785) when the final payment is made; - complete form P45...

    PAYE and NIC - Pay as you earn - Other payments and deductions - State-imposed payments - Statutory sick pay - a. Eligible employees - 41175

    To be eligible for SSP an employee must: - have a contract of employment and have actually performed some work under it; - have been incapable of working due to illness (¶41180+) for 4 or more...

    PAYE and NIC - National Insurance contributions - Special cases - Other occupations - Summary - 44390

    Occupation Details NIC treatment Employed by spouse/civil partner Spouse A is employed by Spouse B for the purposes of B's own employment (or self-employment) e.g. a husband acting as his wife's...

    Agency rules and IR35

    Tough new rules aim to close the loophole that allowed workers to avoid PAYE where they were paid through an agency. HMRC says that the rules can catch companies as well as individuals. Is this effectively...