Direct collection and special arrangements
141.—(1) In—
(a)cases of casual employment, and
(b)any other case in which the Inland Revenue are of the opinion that deduction of tax by reference to the tax tables is impracticable,
the Inland Revenue may proceed in accordance with regulation 142, or make special arrangements for the collection of tax in respect of PAYE income of any employees.
(2) A special arrangement does not apply to PAYE income of an employer’s employees if—
(a)the arrangement has not been agreed with the employer, and
(b)the employer does not proceed in accordance with the arrangement.