PART 3DEDUCTION AND REPAYMENT OF TAX

CHAPTER 1DEDUCTION AND REPAYMENT

The non-cumulative basis

Non-cumulative basis: general rule for deductions27

1

On making a relevant payment, the employer must deduct the amount of tax which would have been deductible in accordance with the appropriate tax tables, by reference to the employee’s code, if the payment had been made on the first day of the tax year.

2

This is subject to—

regulation 28

modification of general rule

regulation 29

aggregation of payments.