You must keep records of all your PAYE deductions, which include:
- wagebook information
- copies of PAYE payment information
- tax code declaration (IR330) forms completed by employees
- tax rate notification for contractors (IR330C) forms completed by contractors
- letters from us requesting you change your employee's tax code
- letters from us requesting you change a contractor's tax rate
- a copy of any written agreements to treat a payment to a contractor as a voluntary schedular payment that you make a deduction from
- copies of certificate of exemptions
- copies of tailored tax codes
- copies of tailored tax rate certificates.