Amendment of the Income Tax (Pay As You Earn) Regulations 200314

In regulation 114 (cancellation of PSA)—

a

for the words in paragraph (1) substitute—

1

Either HMRC or the employer may cancel a PSA.

b

in paragraph (2) for “notice to the employer” substitute “a notice in writing to the other party”, and

c

after paragraph (4) insert—

5

In paragraph (2) “in writing” includes electronic communications.