2019 No. 83
The Income Tax (Pay As You Earn) (Amendment) Regulations 2019
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 684(1), (2) and 710(5) of the Income Tax (Earnings and Pensions) Act 20031.
Citation and commencement1
These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2019 and come into force on 13th February 2019.
Amendment of the Income Tax (Pay As You Earn) Regulations 2003
2
The Income Tax (Pay As You Earn) Regulations 20032 are amended as follows.
3
In regulation 80 (determination of unpaid tax and appeal against determination)—
a
for paragraph (1A)3 substitute—
(1A)
In paragraph (1), the reference to tax payable for a tax year under regulation 67G includes references to—
a
any amount the employer was liable to deduct from employees during the tax year, and
b
any amount the employer must account for under regulation 62(5) (notional payments) in respect of notional payments made by the employer during the tax year,
whether or not those amounts were included in any return under regulation 67B (real time returns of information about relevant payments) or 67D (exceptions to regulation 67B).
b
in paragraph (4)4—
i
in sub-paragraph (a) omit “the tax payable by the employer under regulation 67G, as adjusted by regulation 67H(2) where appropriate, or 68 for”, and
ii
in sub-paragraph (b) for “that tax” substitute “the amount of tax determined by HMRC under paragraph (2)”.
4
In Schedule A15 (real time returns)—
a
b
in paragraph 17 for “those payments” substitute “the total payments to date in this employment”.
(This note is not part of the Regulations)