The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 No. 1077

Amendment of the Income Tax (Pay as You Earn) Regulations 2003

19.  In regulation 211 (how information must or may be delivered by employers) in Table 10 after the entry relating to regulation 73 insert—

“73A

annual return of relevant payments by virtue of a retrospective tax provision

Form P35 (RL)

yes

no”