The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 No. 267

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

11.  In regulation 111 (form of PSA)—

(a) in paragraph (1)(b) for “the Inland Revenue” substitute “HMRC”, and

(b) after paragraph (2) insert—

“(3) In paragraph (1) “in writing” includes electronic communications and “signed” includes electronic signatures.”.