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You must keep records of all your PAYE deductions, which include:

  • wagebook information
  • copies of PAYE payment information
  • tax code declaration (IR330) forms completed by employees
  • tax rate notification for contractors (IR330C) forms completed by contractors
  • letters from us requesting you change your employee's tax code
  • letters from us requesting you change a contractor's tax rate
  • a copy of any written agreements to treat a payment to a contractor as a voluntary schedular payment that you make a deduction from
  • copies of certificate of exemptions
  • copies of tailored tax codes
  • copies of tailored tax rate certificates.