🔆 📖 ➕ 👤

Statutory Instruments

2023 No. 307

Income Tax

The Income Tax (Pay As You Earn) (Amendment) Regulations 2023

Made

at 10.30 a.m. on 13th March 2023

Laid before the House of Commons

14th March 2023

Coming into force

6th April 2023

The Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by section 136 of the Finance Act 2002( 1 ) and section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003( 2 ), now exercisable by them( 3 ), make the following Regulations:

Citation and commencement

1. These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2023 and come into force on 6th April 2023.

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

2. —(1)The Income Tax (Pay As You Earn) Regulations 2003( 4 ) 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. ” .

Jim Harra

Angela MacDonald

Two of the Commissioners for His Majesty’s Revenue and Customs

At 10.30 a.m. on 13th March 2023

( 1 )

2002 c. 23 .

( 2 )

2003 c. 1 . Section 684 was relevantly amended by paragraph 102(2) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) (“ CRCA ”) and paragraphs 2 and 3(2) of Schedule 58 to the Finance Act 2009 (c. 10) .

( 3 )

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5 of CRCA. Section 50(1) of CRCA provides that, in so far as it is appropriate in consequence of section 5, a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for His Majesty’s Revenue and Customs.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Income Tax (Pay As You Earn) (Amendment) Regulations 2023 (2023/307)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
Defined TermSection/ArticleIDScope of Application
This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.
This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.