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date: 15 September 2019


A Dictionary of Business and Management

Jonathan Law

Pay-as-you-earn. The UK scheme for collecting income tax and *National Insurance contributions, under which the onus is placed on employers to collect the tax from their employees as payments are made to them. There is an elaborate system of administration to ensure that broadly the correct amount of tax is deducted week by week or month by month and that the employer remits the tax collected to HM Revenue and Customs very quickly. The amount of tax due is calculated using ... ...

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