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The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015
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- 2015 No. 1927
- Regulation 7
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Amendment of the Income Tax (Pay As You Earn) Regulations 2003
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7. In regulation 85 (employers: annual return of other earnings (forms P11D and P9D)—
(a)in the heading, for “forms P11D and P9D” substitute “form P11D”;
(b)in paragraph (3) omit “which is not an excluded employment under section 216(1) of ITEPA (lower-paid employment and certain types of company director)”;
(c)after paragraph (3) insert —
“(4) But this regulation does not apply in relation to a benefit provided in a tax year which has been treated as a payment of PAYE income under Chapter 3A of the Regulations.”.
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