The section on PAYE along with the Administration Chapters 15 & 23 are factually based learning exercises rather than issues that need to be explained. These sections are therefore self study and should be practised by the use of questions from an approved ACCA provider Exam Kit. These sections however should only be studied after all the other chapters have been studied and practised and understood, as these sections are not based on understanding or the application of knowledge but more on a short term memory exercise that is best carried out closer to the examination date.