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The Income Tax (Pay As You Earn) (Amendment) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 88
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the principal Regulations”) which make provision for the assessment, charge, collection and recovery of income tax in respect of all pay as you earn (“PAYE”) income.
Regulation 1 provides for citation and commencement.
Regulation 2 amends regulation 141 of the principal Regulations, by substituting paragraph (1) and inserting new paragraphs (3) to (11). Regulation 141 makes provision for cases where it is not practicable for the employer to deduct tax by reference to tax tables. In such cases the direct collection procedure in regulation 142 of the principal Regulations will apply unless HMRC agrees a special arrangement with the employer for the collection of tax in respect of the relevant PAYE income.
In new regulation 141(1) the reference to casual employment is removed as it is now covered elsewhere in the principal Regulations.
New regulation 141(3) provides that a special arrangement must be in writing and signed by HMRC and the employer.
New regulation 141(4) provides that a special arrangement must specify a due date for payment of income tax payable by the employer, which must be no later than 31st May following the end of the tax year.
New regulation 141(5) provides that the employer must pay the income tax payable to HMRC by the specified due date.
New regulation 141(6) provides that the employer is not required to make returns under Chapter 1 of Part 4 of the principal Regulations in relation to the relevant PAYE income to which a special arrangement applies.
New regulations 141(7) and (8) provide that the employer must instead deliver an annual return containing the information specified in Schedule A1 to the principal Regulations by a date set out in the special arrangement, which must be no later than 31st May following the end of the tax year.
A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.
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