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 207 (specified information), after paragraph (1)(e) insert—
f
the return and accompanying information required by regulation 85 (employers: annual return of other earnings (Form P11D)).
3
In regulation 210 (penalty for failing to deliver specified information)—
a
in paragraph (1), at the beginning, for “An” substitute “Subject to paragraph (5), an”
;
b
after paragraph (4), insert—
5
Where the specified information is the return and accompanying information required by regulation 85 (employers: annual return of other earnings (Form P11D)) this regulation does not apply.