http://www.legislation.gov.uk/uksi/2009/2029/regulation/4/made

The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009

Income tax

Tax

en

King's Printer of Acts of Parliament

2024-05-21

INCOME TAX

These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I.2003/2682; “the PAYE Regulations”) to provide for the mandatory electronic communication of certain returns. It is already mandatory for employers employing 50 or more employees to deliver certain information by an approved method of mandatory electronic communications, this is now extended to all employers in respect of the return, and accompanying information, required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)) of the PAYE Regulations. (This is referred to as a “relevant annual return” in these Regulations.)