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ObligationUKReviewed October 2026
The UK system by which an employer deducts income tax and National Insurance from wages and reports them to HMRC in real time on each pay run. Any company that pays a salary, including to its own director, has to operate it.
An overseas employer with no UK place of business cannot be made to run a scheme, so the employee instead accounts for their own tax through a direct payment arrangement. If the way an employee works gives the company a UK presence, the company is pulled into operating it as an employer.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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