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	Institute of Chartered Accountants - Annual General Meeting 2005
		The legal basis for this treatment is in reg 14(1) of the PAYE regulations (SI 2003/2682), which spells out what HMRC must have regard to in determining a code.
		This current version of the PAYE regulations applies from 6 April 2004, and there is a significant change in the wording from the previous version, in that HMRC now âmustâ have regard to various matters in setting a code (reg 14(1)), compared to âmayâ in the previous version of the regulations (reg 7(1), SI 1993/744).
		But for those with large amounts of other income or who are already in self assessment and likely to remain so, it causes administrative hassle (to have the other income taken out of the code) or a cash-flow disadvantage and possible double-counting (if the other income is left in the code).
	www.icaew.co.uk /agm2005/index.cfm?AUB=TB2I_92372\|MNXI_92372&CFID=1300418&CFTOKEN=bbe178fce5911e73-4278B808-65BF-D32C-8B7CB8E5A7E1EFF7 (801 words)

	STORM: Staying in the Game: Kate Paye
		Kate Paye is one of three players on the court.
		While Paye can count Seattle as a second home, Palo Alto, Calif. is where her heart is. Not only was she born at Stanford hospital, she also received her undergraduate degree there.
		Paye, who still lives five minutes from campus, is currently spending the offseason at Stanford to earn her law degree and her M.B.A. Even with her ambitious graduate work, Paye still counts basketball as one of her passions.
	www.wnba.com /storm/news/Kate_Paye-46605-221.html (479 words)

	Paye Hails Refereeing Compatriot
		Paye expressed the hope that other young and promising referees would follow the footsteps of Kormah.
		As a FIFA badge referee, Paye commended the LFA, with the hope that the football body would provide the opportunity so we can come back to the higher level of refereeing.
		H called on those wishing to ascend to the higher level of refereeing to prepare themselves both physically and academically for the future so as to replace the current breed of good referees.
	www.liberiansoccer.com /PayeHailsRefereeingCompatriot20050525.htm (230 words)

	Player Bio: Kate Paye :: Women's Basketball
		Kate Paye makes a return trip to Montezuma Mesa, having served a short stint as an assistant coach under Burns in 1995-96.
		Paye left SDSU in 1996 to play professional basketball, first with the Seattle Reign of the ABL for three seasons, and later with the WNBA's Minnesota Lynx and Seattle Storm from 2000-02.
		Paye was a four-year member of the Stanford women's basketball team that claimed the national championship in 1992, and advanced to the NCAA Final Four in 1995.
	goaztecs.cstv.com /sports/w-baskbl/mtt/paye_kate00.html (249 words)

	PAYE, Salaries & Wages, Accounting Services, Taxation Advice, Human Resources
		Pay as you earn (PAYE) is the basic tax taken out of your employees' salary or wages.
		PAYE employees must complete a Tax code declaration (IR 330) as soon as they start working for you.
		If you're a small employer with gross annual PAYE deductions of less than $100,000, the schedule and payment are made on the 20th of the month following the deductions.
	www.raynewright.co.nz /index.cfm/Tax_Facts/PAYE (198 words)

	Kewill eBusiness - PAYE services and solutions (Site not responding. Last check: 2007-10-10)
		In June 2000, Kewill eBiz-Manager became the first eBusiness solution to be certified for electronic filing of PAYE forms by EDI and is compliant with HMRC requirements for both generic flat file (GFF) and EDI formats.
		Submitting PAYE documents electronically means forms are processed with 100% accuracy as information is transferred with no manual intervention.
		PAYE document submission is run through Kewill’s HMRC PAYE portal which already provides HMRC connectivity for a number of customers.
	www.kewill.com /ebusiness/solutions-paye.asp (485 words)

	The Pay As You Earn (PAYE) system (Site not responding. Last check: 2007-10-10)
		If you pay tax on your wages or occupational pension under PAYE, the PAYE system can also be used to collect the income tax of any other taxable income you have.
		For example, if you pay tax under PAYE on an occupational pension, the tax due on your state retirement pension is collected through PAYE by deducting tax from your occupational pension.
		An emergency code assumes that you are only entitled to the basic personal allowance and your PAYE tax code will include the letter L, which shows that you are only receiving this personal allowance.
	www.adviceguide.org.uk /index/life/tax/the_pay_as_you_earn_paye_system.htm (1554 words)

	An introduction to PAYE
		Before establishing a PAYE system, it is necessary to notify the HM Revenue and Customs by telephoning the New Employers Helpline (0845 607 0143).
		Employers whose average monthly payments of PAYE and NI are less than £1,500 in total are allowed to pay quarterly rather than monthly (i.e.
		PAYE can be a tortuous procedure for the new businessperson.
	www.mwlaccountants.com /content/forums_paye/paye_intro.html (701 words)

	Amazon.fr : Youth Basketball Drills: Livres en anglais: Burrall Paye,Patrick Paye (Site not responding. Last check: 2007-10-10)
		Authors Burrall and Patrick Paye have outlined drills and variations that cover the entire scope of the game in both offense and defense.
		Coach Paye enjoyed winning seasons in 36 of the 37 years that he coached.
		Paye earned his master’s degree in 1965 from the University of Tennessee.
	www.amazon.fr /Youth-Basketball-Drills-Burrall-Paye/dp/0736033653 (534 words)

	Pre-Assembly Youth Event (PAYE)
		PAYE will focus on community building and helping to prepare participants with the assembly theme, structures and issues of the assembly.
		On the first evening of PAYE participants will be invited to join the Decade Festival for the plenary session on young women.
		The theme of PAYE is drawn from the above Bible passage which describes the importance of intergenerational relations.
	wcc-coe.org /wcc/assembly/paye-e.html (1267 words)

	Guide on PAYE for Ministries-Departments
		PAYE is a system whereby employers are required to withhold tax from the emoluments of their employees who are chargeable to income tax at the time the emoluments are received by, or made available to, the employees.
		The Ministry/Department should maintain a PAYE (EDF) Control Register for recording the batch number, the number of forms and the date on which the batch is submitted to the CISD.
		The aggregate of the amount of tax to be deducted as arrears of income tax and tax to be withheld under PAYE must not, except at the request of the employee, exceed one third of his gross emoluments.
	www.gov.mu /portal/site/incometax/menuitem.6122753463215204d0db7010e2b521ca (3882 words)

	FAQs for PAYE Employer
		The taxable value on the emoluments of an employee which is borne by his employer constitutes an advantage to the employee and is referred to as tax benefit.
		Tax withheld under PAYE should be paid to the Commissioner within 20 days from the end of the month in which the tax was withheld.
		A PAYE audit is a routine check and does not necessarily imply that the Income Tax Department suspects any malpractice by an employer.
	www.gov.mu /portal/site/incometax/menuitem.c64bb881102bb104d0db7010e2b521ca (2812 words)

	PAYE calculator 2005
		Use this PAYE calculator only for pay periods ending between 1 April 2004 and 31 March 2005 (inclusive).
		It will work out how much PAYE to deduct from wages paid to an employee each week, fortnight, four weeks or month.
		If you've already paid your employee a cash amount, you can work out how much PAYE you'll have to account for on the amount paid.
	www.ird.govt.nz /cgi-bin/form.cgi?form=paye2005 (280 words)

	ROS FAQ - Employee PAYE Services (Site not responding. Last check: 2007-10-10)
		The first year for which a PAYE transaction can be submitted is 2005, that covers the period from 1/1/2005 to 31/12/2005.
		If you would like a PAYE Balancing Statement to be issued to you, simply select a year from the drop down list, click on the request button and follow the instruction on the following page.
		The PAYE services can be accessed for the 'My Services' page after log in by clicking on the 'PAYE' banner tab link on all Business Services pages.
	www.ros.ie /PublisherServlet/info/faq_paye (2126 words)

	Professional Contractors Group - PAYE Audit Cover (Site not responding. Last check: 2007-10-10)
		A PAYE audit is a routine check from the HM Revenue and Customs (HMRC) to ensure that your company is keeping appropriate PAYE records and operating PAYE correctly.
		PAYE Audit Cover includes support in preparing all the responses and letters required by HMRC, saving you considerable time and effort and offering excellent chance of an early conclusion.
		PAYE Audit Cover also provides cover for the Contract Review process that the IR may instigate to look at the IR35 status of a company.
	www.pcg.org.uk /cms/index.php?option=com_content&task=view&id=965&Itemid=414 (423 words)

	UK PAYE & LTD Company Options - UK Tax - Pay As You Earn or Limited Companies for UK jobs & employment
		PAYE is the most common whilst LTD Companies are a popular choice for many travellers wishing to maximize their after-tax earnings.
		Employees cannot set up their own limited company as the tax benefit is for those who are running their own consulting business where they contract out their services to clients and operate under a business name, however can use the services of a Limited Company provider to set up and administer it for them.
		PAYE tax is made up of Income Tax and National Insurance.
	www.workgateways.com /working-uk-taxation-paye-ltd.html (501 words)

	CompuPaye Bureau - Setting Up New PAYE Scheme
		Compu Paye is a small payroll bureau outsourcing service providing wages services in the UK.
		Our PAYE service is fully managed with 24 hr access to the customer support section on our payroll services website.
		PAYE can handle your payroll requirements from as little as 1 employee.
	www.compupaye.com /Business/productsbusiness/newbusiness.htm (2143 words)

	Taxes, Returns & Payroll - Taxes - PAYE: the basics
		PAYE (Pay As You Earn) is HM Revenue and Customs system for collecting income tax from the pay of employees, including directors, as they earn it.
		PAYE (Pay As You Earn) is applied to all payments an employee receives as a result of working for you, including:
		PAYE has to cater for many different employment and tax situations.
	www.insolvencyhelpline.co.uk /business_advice/taxes_returns_payroll/taxes/payebasics.htm (1377 words)

	Paye's Place - Basketball & Volleyball Facility - Located in San Carlos
		Paye's Place opened up in Winter of 2004.
		The Summer Session was Next and we still had 13 teams in AAU and also ran a Development League for kids.
		The Summer Session #1 came to and end and now it was on to Summer Session #2, The AAU program had 4 teams, but the Summer Camps at Paye's Place went well.
	www.payesplace.com /gym.html (418 words)

	Colorado star won't have trouble discovering which guard is Paye
		That about sums up Kate Paye's Stanford career: Overshadowed and underappreciated by those outside the diminutive world of women's college basketball, her value is recognized by only a select few-- most prominently the defense-oriented Cardinal coaching staff.
		The fact that she had to walk on to the Cardinal has made sure that her family work ethic--older brother John, you may recall, held down starting positions on Stanford's football and basketball teams--hasn't diminished through the years.
		Which means more trouble for Paye's grandmother, the one who couldn't tell Christy Hedgpeth from her own granddaughter.
	www.paloaltoonline.com /weekly/morgue/sports/1994_Mar_23.PAYE.html (803 words)

	Human Capital - Employment Tax - PAYE/NIC
		Coping with the complexities of Pay As You Earn (PAYE) and National Insurance Contributions(NIC) is an ever-present problem and cost for all employers in the UK, regardless of size.
		Employers must be up-to-date with all changes that occur, and the impact that these changes will have on their employees' remuneration packages, their business competitiveness and of course extra costs such as increased NIC must be budgeted for.
		The Ernst & Young PAYE and NIC service team have for many years specialised in helping employers to design their remuneration packages and expense and benefit systems and controls not only to ensure that they are tax and NIC efficient, but to ensure that compliance can be achieved easily and on a timely basis.
	www.ey.com /GLOBAL/content.nsf/UK/HC_-_Employment_Tax_-_PAYE_NIC (255 words)

	Fixed filing and payment dates - PAYE and NI \| Business Link (Site not responding. Last check: 2007-10-10)
		Fixed filing and payment dates - PAYE and NI PAYE (Pay As You Earn income tax collected through the payroll), student loan deductions and National Insurance contributions (NICs) are usually made monthly, and must reach HM Revenue and Customs (HMRC) by the 19th of the month following the month the employee was paid.
		Last date for any outstanding PAYE and Class 1 NICs for the previous tax year to reach your Accounts Office - interest is charged on any payments received after this date.
		Last date for filing your PAYE return form P14 or substitutes, and P35 with your HMRC office.
	www.businesslink.gov.uk /bdotg/action/detail?site=24&type=RESOURCES&itemId=1073792379 (618 words)

	Paye - Askaboutmoney.com
		Children of proprietary directors or of the self-employed who are employees in the family's business will qualify for the PAYE employee tax credit if they are employed in the family business for the entire year of assessment and their gross salary from the employment is at least 4,572.
		However they will qualify for the PAYE employee tax credit if they have a separate PAYE employment or have income from a pension.
		An individual will also qualify for the PAYE employee tax credit from an employment held outside the State where the income has been subjected to a system of tax deduction similar to the Irish PAYE system, e.g.
	www.askaboutmoney.com /showthread.php?p=293781 (1514 words)

	PAYE for Employers
		You can find the address of the PAYE office by contacting your own tax office.
		Once the PAYE tax office know your intentions they will issue you with a PAYE tax reference number which you must use each time you correspond with the PAYE office.
		Every one is allowed to earn a certain amount of money before tax or National Insurance is deducted from their pay.
	www.businessbureau-uk.co.uk /employ/paye.htm (528 words)

	Calculate PAYE
		If your business is a limited company, the owner is also liable for PAYE.
		The Inland Revenue issues booklets explaining how PAYE works, these can be obtained from your tax office.
		PAYE Tables (there are two books of tax tables):
	www.yourpeoplemanager.com /Yaf2x7s.html (420 words)

	paye - OneLook Dictionary Search
		PAYE : Encarta® World English Dictionary, North American Edition [home, info]
		PAYE : Compact Oxford English Dictionary [home, info]
		PAYE : The American Heritage® Dictionary of the English Language [home, info]
	www.onelook.com /?w=paye&ls=a (148 words)

	Friendster - Paye Srinarong
		Paye is so funny and laid-back, and clearly very talented as well.
		Paye is the bomb...he once told Pam Frank that the piece was playing was about sex...sweet....
		Paye is a representative of Yale School of Music!!!
	www.friendster.com /user.php?uid=2300392 (516 words)

	Tuku Music - Pakare-Paye Arts Centre (Site not responding. Last check: 2007-10-10)
		Tuku is currently in the studio producing an album for the Pakare Paye Arts Ensemble (PPAE), a nine piece band of young talented individuals whom he brought together after conducting auditions at the Pakare Paye Art Centre (PPAC).
		However, Tuku said those that came to learn how to sing and improve their talents stayed behind and today they are not regretting.
		“Pakare Paye is giving these young musicians an opportunity to nurture their talents under the guidance of experienced people who include producers, composers, engineers and actors” said Mtukudzi.
	www.tukumusic.co.zw /pakare_paye.html (544 words)

	Browse database - ATO Legal Database
		├ PAYE Bulletin 10 - Payments of PAYE, PPS and RPS Deductions to the Commissioner by Large Remitte...
		├ PAYE Bulletin 7 - Payments of RPS, PAYE and PPS Deductions to the Commissioner by Large Remitte...
		├ PAYE Bulletin 6 - Deducting Tax from Payments made to Australian Residents Working Overseas and...
	law.ato.gov.au /atolaw/browse.htm?locid=pyb (162 words)

	HM Revenue & Customs: PAYE Online for Employers
		You can use PAYE Online for Employers to send and receive a range of forms and returns over the internet or Electronic Data Interchange (EDI).
		PAYE Online for Employers –; Internet allows you to send and receive forms and file end of year returns over the internet.
		PAYE Online for Employers - EDI is a way of filing large amounts of data online using a private, secure phone line.
	www.hmrc.gov.uk /ebu/paye_online.htm (294 words)

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