Ask the team: Tax and NICs on PAYE due on a notional payment and not made good (section 222)
Resource type: Legal Update: archive
Published on 08-Mar-2011
An Ask the team which looks at the income tax and NICs liabilities that arise when an employee fails to make good to his employer (within 90 days) any PAYE due on a notional payment (under section 222 of the Income Tax (Earnings and Pensions) Act 2003).
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