http://www.legislation.gov.uk/uksi/1993/726/contents/made

The Income Tax (Employments) (No. 25) Regulations 1993

Income tax

Tax

King's Printer of Acts of Parliament

2016-05-23

INCOME TAX

These Regulations amend the Income Tax (Employments) Regulations 1973 (“the PAYE Regulations”). The amendments cover the following matters. First, as a consequence of the pending alteration in the annual date of the Budget, the Regulations change with effect from the year 1994–95 and subsequent years of assessment the procedure for notifying employers of amended codes for employees due to changes in the rates of personal reliefs announced in the Budget. Secondly, the Regulations amend the obligations on a new employer under the PAYE Regulations where the code for an employee differs from the code operated by the previous employer in respect of that employee. Thirdly, the Regulations extend the time within which a new employer or, in the case of an unemployed person, the Department of Employment has to take account of the code operated by a previous employer in respect of an employee.