http://www.legislation.gov.uk/uksi/1992/1059/contents/made

The Income Tax (Employments) (No. 22) Regulations 1992

Income tax

Tax

National insurance

King's Printer of Acts of Parliament

2024-05-21

INCOME TAX

The Income Tax (Employments) Regulations 1973 (“the PAYE Regulations ”) (as amended) allow certain employers to pay deductions under Pay As You Earn ( “PAYE ”) to the Inland Revenue quarterly rather than monthly. The employers in question are those whose average monthly payments of PAYE, National Insurance Contributions ( “NIC ”) and the statutory deduction imposed by section 559 of the Income and Corporation Taxes Act 1988 on payments to sub-contractors are expected to be less than £400 in total.