If an employee does not provide an employer with a PPS number or a certificate of tax credits then that employee will be subject to PAYE on the emergency basis. The employee’s total salary will be taxed at 20% for the first four weeks and thereafter at a rate of 40%.
What does being taxed on an emergency basis mean?
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About the Author: Cathal Maxwell
Cathal brings over 40 years of tax experience, advising individuals and businesses on Income Tax, Capital Taxes, Inheritance Tax, Stamp Duty, and VAT.
