Commentary on Sections Omitted material Overview
2864.Section 708 provides for the PAYE regulations to suspend the normal system of in-year repayments to persons getting jobseeker’s allowance or engaged in a trade dispute.
2865.Section 709 provides that an assessment made more than 12 months after the end of a tax year must, for some income dealt with under PAYE, be made in accordance with the generally prevailing practice at the end of that 12 months.
2866.Section 710 sets out how employers must try to deduct tax, and must account for it whether or not they can deduct, in respect of “notional payments”.
2867.Section 711 gives a person, who has suffered deduction of tax under PAYE, a right to make a tax return.
2868.Section 712 defines terms used in this Part and applies section 5 for the purposes of this Part (so it applies to offices as to employments).