The Income Tax (Pay As You Earn) (Amendment) Regulations 2008

Amendment of Income Tax (Pay As You Earn) Regulations 2003

8.—(1) Regulation 78 (notice and certificate if tax may be unpaid) is amended as follows.

(2) In paragraph (2)(b), for “the Inland Revenue” substitute “HMRC”.

(3) In paragraph (3)(b), for “the Inland Revenue” substitute “HMRC”.

(4) In paragraph (4)—

(a) for “The Inland Revenue” substitute “HMRC”;

(b) after the words “on consideration of the employer’s record of past payments” insert “whether of tax or of combined amounts”; and

(c) in sub-paragraph (a) after the words “the amount of tax” insert “or a combined amount”.

(5) In paragraph (6)—

(a) in sub-paragraph (a)—

(i) after the words “the tax period specified in the notice is” insert “or includes”, and

(ii) after the words “ the full amount” insert “of tax”, and

(b) for each iteration of “the Inland Revenue” substitute “HMRC”.

(6) In paragraph (7), for “the Inland Revenue” substitute “HMRC”.

(7) In paragraph (8)—

(a) in the first line omit the words “of tax”;

(b) in sub-paragraph (a) after the words “an amount of tax” insert “or as including an amount of tax”; and

(c) in sub-paragraph (b)—

(i) for “the Inland Revenue” substitute “HMRC”, and

(ii) for the word “tax” substitute “amount”.

(8) In paragraph (9)(b), for “the Inland Revenue” substitute “HMRC”.

(9) In paragraph (10)—

(a) after the words “employer pays an amount” insert “of tax, whether separately or as part of a combined amount, which is”; and

(b) after the words “certified under this regulation” insert “and”.

(10) In paragraph (11), after the words “set off the excess” insert “tax”.