Employers are obliged to:
complete a deductions working sheet (P11 or equivalent) for each employee earning at or above the lower earnings limit for National Insurance purposes
calculate tax to be deducted under PAYE each time that an employee is paid
deduct the relevant tax from the employee’s pay
record details of pay and tax deducted on the deductions working sheet
submit details of pay and deductions to HMRC electronically by filing a full payment submission at or before payment is made to the employee
pay tax deducted, together with student loan deductions and National Insurance Contributions, over to HMRC on a monthly or quarterly basis as appropriate
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