Amendment of the Income Tax (Pay As You Earn) Regulations 2003
3. In regulation 67E (returns under regulations 67B and 67D: amendments)—
(a)in paragraphs (2) and (7)(a)(iii), after “16” insert “, 16A”,
(b)at the beginning of paragraph (7)(a)(iii), insert “if the return relates to the tax year 2017-18 or to an earlier tax year,”,
(c)after paragraph (7)(a)(iii), insert—
“(iiia)if the return relates to the tax year 2020-21 or a subsequent tax year, the amount which should have been given under paragraphs 16, 16A or 17 of Schedule A1 in the final return under regulation 67B or 67D containing information in respect of the employee in the tax year in question,
(iiib)if the return relates to the tax year 2018-19 or 2019-20—
(aa)the value of the adjustment to the information given under, or
(bb)the amount which should have been given under,
paragraphs 16, 16A or 17 of Schedule A1 in the final return under regulation 67B or 67D containing information in respect of the employee in the tax year in question,”, and
(d)in paragraph (9), after “adjustments required” insert “by paragraph (7)(a)(iii) or (iiib)”.