Chapter 4 DIRECT COLLECTION AND SPECIAL ARRANGEMENTS

United Kingdom

1. 141Direct collection and special arrangements
2. 142Direct collection: employee to report payments
3. 143Direct collection: employee to keep records
4. 144Direct collection: payment
5. 145Direct collection: return when relevant payments cease
6. 146Direct collection: end of year return
7. 147Direct collection: failure to pay
8. 147ACircumstances in which payment of a lesser amount is to be treated as payment in full for the purposes of paragraph 6(2) of Schedule 56 to the Finance Act 2009