myIR, payments and more
These items clarify some specific issues about PAYE deductions.
Disputing or challenging a PAYE determination made under section NC 1 (2) of the Income Tax Act 1994
QB (Feb 2004) clarifies whether and how a taxpayer might contest a PAYE determination and under what authority the CIR issues such an assessment of tax deductions.
QB (Dec 2004) considers PAYE consequences where any amount has been received fraudulently or in error and PAYE has been deducted.