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Patel v Marquette Partners (UK) Ltd [2008] EAT - Lawful tax deductions from wages not limited to HMRC formal determination amounts.

The general rule that an employer may not make any deductions from wages due to an employee, without the employee's written consent, is subject to various exceptions. An important and obvious exception enables employers to deduct PAYE tax and NIC's from wages (Employment Rights Act 1996 s.14(3)).

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