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Income Tax (Earnings and Pensions) Act 2003

Section 685: Tax tables

2755.This section requires the Board to produce tax tables for PAYE which aim to collect the right tax for the tax year. It derives from section 203(6), (7) and (8) of ICTA.

2756.Subsection (1) requires the Board to produce tax tables which, where possible, result in:

  • tax on PAYE income for a year being deducted from PAYE income paid during that year; and

  • even deductions of tax through the year so, for example, a twelfth of the total tax estimated to be due for the year is collected after one month, a sixth of the (possibly revised) total tax is collected after two months, and so on.

2757.The main practical effect of subsection (2) is to collect underpayments through PAYE rather than by the taxpayer making a lump sum payment.

2758.Subsection (3) provides that, in trying to collect tax evenly, it can be assumed that the rate of past payments in the tax year is a guide to the rate of future payments.

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