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.