http://www.legislation.gov.uk/uksi/1991/1080/regulation/7/made

The Income Tax (Employments) (No. 21) Regulations 1991

Income tax

King's Printer of Acts of Parliament

2016-08-31

INCOME TAX

These Regulations amend the Income Tax (Employments) Regulations1973 (“the PAYE Regulations”) to allow certain employers to pay deductions under Pay As You Earn“PAYE”) to the Inland Revenue quarterly rather than monthly. The amendedrules will apply to employers whose average monthly payments of PAYE,National Insurance Contributions (“NIC”) and the statutory deduction imposed by section 559 of the Incomeand Corporation Taxes Act 1988 on payments to sub-contractors (“the statutory deduction”) are expected to be less than £400 in total, and will applyto payments on and after 19th May 1991.