97.—(1) An employer must keep and preserve for not less than three years after the end of the tax year to which they relate all PAYE records which are not required to be sent to HMRC by other provisions in these Regulations.
(2) The duty under paragraph (1) to keep and preserve PAYE records may be discharged by preserving them in any form or by any means.
(3) “PAYE records” means the following documents and records—
(a)all wages sheets, deductions working sheets, documents completed under regulation 46 (Form P46) [F2, information provided under regulation 40A(1) (duty of employee to assist with completion of new employee fields in returns under regulations 67B and 67D)] and other documents and records relating to—
(i)the calculation of the PAYE income of the employees,
(ii)relevant payments to the employees, or
(iii)the deduction of tax from, or accounting for tax in respect of, such payments, and
(b)all documents relating to any information which an employer is required to provide to HMRC under regulation 85 ([F3Form P11D]).]
Textual Amendments
F1Reg. 97 substituted (1.4.2009) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 6
F2Words in reg. 97(3)(a) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 41
F3Words in reg. 97(3)(b) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015 (S.I. 2015/1927), regs. 1(1), 11