HC Deb 10 November 1975 vol 899 cc484-5W
Mr. Frank R. White

asked the Chancellor of the Exchequer what information the employer of casual part-time labour is expected to give about earnings in such employment so that those who should declare such income as "other income" on their annual PAYE returns may be taxed on total earnings at their primary place of employment.

Mr. Robert Sheldon

At the end of each tax year employers are required to make a return of any casual employees whose earnings have not been taxed under PAYE, except for certain specified cases where little or no tax liability is likely to arise. The return calls for each employee's name and address, his national insurance number, a description of the employment, the period of the employment, and the full amount of pay for the year concerned.

Forward to