Part 11 U.K. Pay As You Earn

Modifications etc. (not altering text)

C1 Pt. 11 power to amend or repeal conferred (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 10

Chapter 6 U.K. Miscellaneous and supplemental

[F1 707A Provision of additional information to His Majesty’s Revenue and Customs U.K.

(1) PAYE regulations may include provision requiring an employer to provide any information that is specified or described in regulations made by the Commissioners (whether or not that information is also relevant to the assessment, charge, collection and recovery of income tax in respect of PAYE income).

(2) The Commissioners for His Majesty’s Revenue and Customs may only specify or describe information in regulations under subsection (1) if the Commissioners consider that the information is relevant for the purpose of the collection and management of any of the taxes listed in section 1 of TMA 1970.]

Textual Amendments

F1 S. 707A inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2024 (c. 3), s. 36(4)(5)