The Income Tax (Pay As You Earn) Regulations 2003

[F1 Information on the commencement of employment U.K.

43.   The statements in this paragraph are—

(a) the employee intends to live in the United Kingdom for [F2 183 days] or more,

(b) the employee intends to live in the United Kingdom for less than [F3 183 days], or

(c) the employee will work both inside and outside the United Kingdom, but will live outside.]

Textual Amendments

F1 Sch. A1 inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 52, Sch. (with reg. 53)

F2 Words in Sch. A1 para. 43(a) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(m)

F3 Words in Sch. A1 para. 43(b) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(m)