Section 685 Tax tables

the total income tax payable in respect of PAYE income for any tax year F2and any relevant debts payable during that tax year are deducted from PAYE income paid during that year, and

the income tax F3and any relevant debts deductible or repayable on the occasion of any payment of, or on account of, PAYE income F4are such that the following proportions are the same—

subject to a provisional deduction for allowances and reliefs, and

subject to an adjustment in respect of amounts required to be deducted or repaid by PAYE regulations made under item 1AF8, 2 F9, 2ZA or 2A in the list in section 684(2).

the proportion which the income paid in the part of the tax year which ends with the making of the payment bears to the income for the whole year, and

the proportion which that part of the tax year bears to the whole year.

for deductions to be made by the payer in accordance with other arrangements agreed as mentioned in section 684(7A)(a), or

for the payee to be required to keep records and make payments and returns as if he were the payer.