Morning all

My client pays someone whose accountant has sent a letter confirming that the employee's entity (a CC) does not earn more than 80% of income from 1 source, and therefore no PAYE should be deducted by my client from the payment for work performed.

1. Is such a letter acceptable as the only basis on which to not deduct PAYE from the above payment? (assuming I can verify the accountant's credentials).
2. The payment should be to the CC's account, and there should be something from that CC (like an invoice) as the basis of paying the CC as opposed to the individual concerned - correct?
3. I believe this should still go via the payroll and be flagged as an independent contractor and taxed at zero - correct?

TIA.