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.