RecordsU.K.
[F1Retention] of PSA recordsU.K.
117.—[F2(1) An employer must keep PSA records for not less than 3 years after the end of the most recent tax year to which they relate.]
(2) “PSA records” means all books, documents and other records relating to—
(a)the qualifying general earnings comprised in the PSA,
(b)the calculation of amounts for which the employer is accountable to [F3HMRC] in accordance with the PSA, and
(c)the payment of those amounts to [F4HMRC].
F5(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Word in reg. 117 heading substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(a)
F2Reg. 117(1) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(b)
F3Word in reg. 117(2)(b) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(c)(i)
F4Word in reg. 117(2)(c) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(c)(ii)
F5Reg. 117(3) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(d)
F6Reg. 117(4) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(d)
F7Reg. 117(5) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(d)
F8Reg. 117(6) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(d)
F9Reg. 117(7) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(d)
F10Reg. 117(8) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(d)
Commencement Information