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What is the Simplified PAYE Deduction Scheme?

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What is the Simplified PAYE Deduction Scheme?

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The Simplified PAYE Deduction Scheme is used by employers of personal and domestic employees such as nannies, gardeners, cooks etc., provided their taxable pay (after allowances) does not exceed £160 per week (£700 per month). The scope of the Simplified PAYE Deduction Scheme is also extended to employees of disabled employers who assist the latter in their work or study.

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