The Income Tax (Pay As You Earn) Regulations 2003 No. 2682

PART 3 U.K. DEDUCTION AND REPAYMENT OF TAX

CHAPTER 1 U.K. DEDUCTION AND REPAYMENT

The non-cumulative basis U.K.

The non-cumulative basis U.K.

26.—(1) An employer must deduct tax in accordance with regulation 27 (the non-cumulative basis) from any relevant payment made to an employee if—

(a) the Inland Revenue direct, or

(b) these Regulations provide,

that the non-cumulative basis is to apply.

(2) If this regulation applies then regulation 22 (cumulative basis) does not apply.