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

PART 4 U.K. PAYMENTS, RETURNS AND INFORMATION

CHAPTER 1 U.K. PAYMENT OF TAX AND ASSOCIATED RETURNS

[F1 Real time returns U.K.

Textual Amendments

F1 Regs. 67B-67H and cross-headings inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 27(b) (with regs. 54-57)

[F2 Employees in respect of whom employer is not required to maintain deductions working sheets U.K.

67BA.— (1) This regulation applies if an employer makes a relevant payment to an employee in respect of whom the employer is not required by regulation 66 (deductions working sheets) to maintain a deductions working sheet.

(2) The employer need not deliver the information required by regulation 67B(1) on or before making the payment.

(3) The employer must deliver that information no later than the end of the period of 7 days starting with the day following the day on which the payment is made.]]

Textual Amendments

F2 Regs. 67BA-67BC inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 19