Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 704
Sums payable by employers under agreements
Section 704 deals with PAYE settlement agreements (PSAs), which allow employers to agree with HMRC to account for income tax on certain employee earnings in a simplified way, outside the normal PAYE rules.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.