Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 PAYE implications
2073.Sections 500 to 508 deal with the various charges to income tax as employment income that may arise under the SIP code. Sections 509 to 514, which derive from paragraphs 94 to 96 of Schedule 8 to FA 2000 (as amended), deal with the circumstances in which PAYE may be applied to those payments.