Amendment of the Income Tax (Pay As You Earn) Regulations 20032
1
The Income Tax (Pay As You Earn) Regulations 20034 are amended as follows.
2
In regulation 2(1) (interpretation)5, in the definition of “notice”, for sub-paragraph (b) substitute—
b
for the purposes of regulation 17 (notice to employee of code) and regulation 19 (amendment of code) notice—
i
by an approved method of electronic communications6;
ii
in writing (other than a notice falling within sub-paragraph (i)); or
iii
by telephone;
3
In regulation 17(2) (notice to employee of code)—
a
omit the “or” after sub-paragraph (a); and
b
for sub-paragraph (b) substitute—
b
the change in the code is solely because of an alteration or proposed alteration—
i
in the rates of any of the personal reliefs allowable under Chapters 2 (personal allowance etc.) and 3 (tax reductions etc.) of Part 3 of the Income Tax Act 20077; or
ii
in the tax tables;
c
the employee’s PAYE income8 is not chargeable to tax; or
d
the employee does not have a liability to tax in respect of any PAYE income.
4
In regulation 19 (amendment of code)9 for paragraph (4) substitute—
4
But notice need not be given—
a
if the change in the code is because of an alteration or a proposed alteration—
i
in the rates of any of the personal reliefs allowable under Chapters 2 (personal allowance etc.) and 3 (tax reductions etc.) of Part 3 of the Income Tax Act 2007; or
ii
in the tax tables; or
b
if as a consequence of any change to the code—
i
the employee’s PAYE income is not chargeable to tax; or
ii
the employee does not have a liability to tax in respect of any PAYE income.
5
In regulation 67F(2) (additional information about payments)10, omit sub-paragraph (a).
6
In Schedule A1 (real time returns), omit paragraph 711.