The Income Tax (Pay As You Earn) Regulations 2003

[^f00107]: S.I. 1993/744; relevant amending instruments are S.I. 1993/2276, S.I. 1994/775, S.I. 1994/1212, S.I. 1995/447, S.I. 1995/853, S.I. 1995/1223, S.I. 1995/1284, S.I. 1996/804, S.I. 1996/980, S.I. 1996/1312, S.I. 1996/2381, S.I. 1996/2554, S.I. 1996/2631, S.I. 1997/214, S.I. 1998/1891, S.I. 1998/2484, S.I. 1999/70, S.I. 1999/2155, S.I. 2002/680, S.I. 2003/536, and S.I. 2003/2494.

[^f00108]: Chapter 3 of Part 5 was repealed by Part 6(3) of Schedule 18 to the Finance Act 1997 (c. 16).

[^f00109]: Section 824(5) was amended by section 158(2) of the Finance Act 1989 (c. 26) and repealed, with savings, by paragraph 41 of Schedule 19 to the Finance Act 1994 (c. 9).

Editorial notes

[^key-004763ee12739d8cd496933add55e5f2]: Words in reg. 97J substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 105

[^key-015f4fae947c01f674a7c5f091a1bbd2]: Word in reg. 67E(4) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 6(b)

[^key-01aa2a2ee597c4da2061424d76f7dcb2]: Reg. 67D(11) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 21(e)

[^key-020933cebc194fbeefdc5667890e2f49]: Word in reg. 19(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 95

[^key-02624bd7acb51bc1daf129e4a4291501]: Reg. 211(6) inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 4(3)

[^key-02b2a9f0a4d8720c48928722ffa6ea07]: Reg. 67C(2) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 20

[^key-02ff62fcb0645ea0a4aece09d6120e82]: Reg. 67D(2B) inserted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 5(b)

[^key-035227e92a0c6425f76952705a6a5e19]: Words in reg. 70(3) inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 14(3)(b)

[^key-03d19b152ac09a43ef197319b5621203]: Reg. 98 in force at 6.4.2004, see reg. 1

[^key-03d4a568f933d4477a02fb160efd4298]: Words in reg. 97B heading inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(6)(a)

[^key-03f0ccf32c3972217410dcbbb60e2832]: Reg. 72H inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 34

[^key-0427f7977811fe8cfddbb9eb40b2071b]: Word in reg. 128(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 109

[^key-042d38a42b38ea7bf63dfd468246c431]: Words in reg. 67E(7)(b) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 6(d)

[^key-0431e3cf501d03d99c6ee31fff6b8eba]: Words in reg. 67B(1) inserted (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2013 (S.I. 2013/2300), regs. 1(1), 2(a)

[^key-0431fdcb84e87b458aac6a686c1f2615]: Reg. 90(1A) substituted (with effect in accordance with reg. 1(4) 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), 9

[^key-0476e4d8230a13586b6d884873238281]: Word in reg. 37(2) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 65(a)

[^key-06237b87ba689fa88985d4edad791c0d]: Words in reg. 75A(4) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 30(b)

[^key-063bcf044f55a99b4663d8cb98b3a4dd]: Words 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

[^key-07b69d5196f80daabffa63d86e1b91f7]: Words in reg. 97H(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 104(4)

[^key-07bf6deca53aeab04cb7baf67832c643]: Words in reg. 69(3) substituted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 13(2)

[^key-07ca9e85e7d43d342a4e85f4fea74bde]: Reg. 111 in force at 6.4.2004, see reg. 1

[^key-080d798d668c2f71e704f06b1c8980df]: Words in reg. 184B substituted (1.4.2009) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 7

[^key-084f1e4ea8b3ccb13c64b620d387d275]: Reg. 67A inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 11

[^key-08b6e8f9f8eba33d4316dc76fb9ec396]: Regs. 67B-67H and cross-headings inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 27(b) (with regs. 54-57)

[^key-0a07727f2dbc91476fab36bff3e3786f]: Words in reg. 72C(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 98(2)

[^key-0a2265dfbeb5565176d49965d8def8ed]: Words in reg. 144(1) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 14

[^key-0acd25c1ca4664f6908bde727fe2b32a]: Reg. 67G(5A) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 25

[^key-0add6f4323f1c53ba752b1bd35cb580a]: Reg. 81A inserted (12.4.2004) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2004 (S.I. 2004/851), regs. 1, 6

[^key-0b069faeb773e0f581e14eae1c0f80dd]: Words in reg. 215 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 6(3)

[^key-0b197b4e21fd703915c89adb9185b20f]: Word in reg. 67E(8)(a) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 6(b)

[^key-0b74cb4e94d6cf57001e9bfbde3c6bdb]: Words in reg. 185(6) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 6(f)

[^key-0c4bdf20c5e32a2d2354901fa32cb8b2]: Words in reg. 57(2) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 14(b)

[^key-0cccb3c5a954419188acf5b9b983027f]: Words in reg. 71(4) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 29(b)

[^key-0cd79a0a857b126987c4129e3d9903f7]: Words in reg. 2 substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2015 (S.I. 2015/1667), regs. 1(1), 3(b)

[^key-0d261146e41d92be168d906a3f581835]: Word in reg. 84(3) Table 4 inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 9(6)(b)(i)

[^key-0d3c49235499b06be28f0029e223f10e]: Reg. 210B(1) substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(6)(a)

[^key-0d4bf1b872916d22af929539882328db]: Reg. 5 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015 (S.I. 2015/1927), regs. 1(1), 5

[^key-0dc1a8f4bec6b9fce58e3d25c1901f30]: Words in reg. 184B(1) omitted (6.4.2010) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(2), 17(b)(v)

[^key-0e089e96d1ea4972091e1c7bfa926560]: Reg. 97B(1) substituted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(6)(b)

[^key-0f2cf395a51e4d45d1d8795988f879a4]: Regs. 49A-49E inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 14

[^key-0f65fcae7020c307c86416c8199a6114]: Reg. 53 heading substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 20

[^key-0fdb483e84d0a3dceae33284abe80996]: Words in reg. 67E(7)(a)(i) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 22(a)

[^key-1036991b2dbdd0b8c0a4861ffad18759]: Reg. 185 in force at 6.4.2004, see reg. 1

[^key-10a69d6c9ac727a459153c6bbe50e1aa]: Reg. 10 in force at 6.4.2004, see reg. 1

[^key-110a6d1db280657c61c0439032d6f87b]: Words in reg. 97H(7) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 104(6)(b)

[^key-12a2fca03b32f451a28fbce7a4bf8bf2]: Words in reg. 62(1) inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 8(2)

[^key-1370b7cd604325f2ca06f26bfb6a288d]: Sch. A1 para. 30A inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(i)

[^key-141535186e00c950bd7a977e8ce5eeb5]: Word in reg. 185(1)(a) omitted (6.4.2017) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 6(b)

[^key-142cf3b5a2a60c9616f10046cd34cb11]: Regs. 210-210C substituted for reg. 210 (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 20

[^key-163e2a44c2c3d9e06a0f905c099547cd]: Words in reg. 78(6) substituted (1.4.2009) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 4(a)

[^key-17395c0b901d39f8086f57ae94375c1f]: Pt. 4 Ch. 3A inserted (with effect in accordance with s. 17(6) of the amending Act) by Finance Act 2014 (c. 26), s. 17(1)(5)

[^key-179d5baea7b39ac633cc1580bcb9509c]: Word in reg. 53(3) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 10

[^key-17a09648f1a69a5a8d6a38be91d82be0]: Regs. 2A, 2B inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 4

[^key-17ee215ba29a17bab1ed0f59092c15ce]: Reg. 14A inserted (with effect from 6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) (No.3) Regulations 2011 (S.I. 2011/1584), regs. 1(2), 2(2)

[^key-187a80c6ee54c11ce6903ff7cbcc9b41]: Reg. 66A inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 10

[^key-1926fd3ccc81627fe3097e0ed6dafb09]: Reg. 40(6) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 9(c)

[^key-1aa33f08bd2e286e84578856f125b144]: Word in reg. 37A(3)(b) substituted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 9(b)

[^key-1abbb7848a91a01216e3358614c5f9df]: Words in reg. 85 heading 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), 7(a)

[^key-1bb574ad64685e1d3aad5e12000628c8]: Reg. 72E(1)(b)(i) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 8(b)

[^key-1c1162c3b899984de8e894701bf70d5c]: Words in reg. 62(3) substituted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 8(4)(a)

[^key-1c973cd25cce99ca5cc7124ba75f5637]: Reg. 54B heading substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 23

[^key-1cdcb1447d0d1a52bce54d58867a2f66]: Words in reg. 97L(1) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(12)(a)

[^key-1cf6572fbfbc2c4ca67355f4f41fed71]: Words in reg. 186(4)(b) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(2), 18

[^key-1d9f13b636afa87702419100c10cf82d]: Reg. 4 in force at 6.4.2004, see reg. 1

[^key-1e246e407baf50d17865b8f349465de2]: Reg. 52(2)(ga) inserted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 9(a)(ii)

[^key-1e8e0de0c0f8040eb88c199cebab3498]: Words in reg. 71(1) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 33(a)

[^key-1e9fe5b57fb14f9f0cca0d18d41ac3fb]: Reg. 46(2): Statements A, B, C substituted (6.4.2006) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2005 (S.I. 2005/2691), regs. 1, 3(3)(b)

[^key-1fc7d0f535f62384fd3464ca1ddec366]: Words in reg. 48(2) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(2), 7(a)

[^key-20bc666e02e6e601f7c852f558eb25dc]: Reg. 66(4A) inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 9(2)

[^key-20cfbddcca1662011971199880fe4756]: Reg. 2A(3) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 14(b)

[^key-215c2b06633f5fe0990419d46c8093df]: Words in reg. 12(2) omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(4), 7

[^key-2214be0fb3c663f1980ff721d608df6e]: Words in reg. 37(4) omitted (6.4.2011) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 8(b)(i)

[^key-22d403772a0f0b31bcce76c00559aa2e]: Words in reg. 58(3) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 15(b)

[^key-2367a30828587d1249c42c0612dbe17d]: Reg. 186 in force at 6.4.2004, see reg. 1

[^key-238c4e8f9ac6deb5a574123c781eeb25]: Words in reg. 97H(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 104(2)

[^key-23e2ae376db3a1ac9afac43d3ebae54c]: Reg. 206(2)(f) and word inserted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 18

[^key-258643da6ab0149fd318c5a13da166c4]: Reg. 67B(1A)-(1D) substituted for reg. 67B(1A) (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 4(b)

[^key-2588f6cd099c897b4579187cd6bbc685]: Reg. 67D(1)(e) and word inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 21(a)(ii)

[^key-25cfab8a149e9c151d8ce0621101aeb4]: Reg. 17(2)(b)-(d) substituted for reg. 17(2)(b) (29.1.2015) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2015 (S.I. 2015/2), regs. 1(1), 2(3)(b)

[^key-26523360f0031355f327f3fd76ec56bd]: Reg. 199(4) added (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 17

[^key-277a383b390b0b2d35183173365eb2fb]: Words in reg. 36(2)(a) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 6(a)

[^key-278f6ae35d0bee012e288bbe63004ba7]: Reg. 47 heading substituted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 3(4)

[^key-27c448e724175c7f8f6dbcf7057b77bf]: Word in reg. 184B(1) substituted (6.4.2010) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(2), 17(a)

[^key-283be9e8f3087cbc717b909fa2bb2f7b]: Reg. 199(5) inserted (in relation to the tax year 2010-11 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 6(1)(c)

[^key-28a39f6eb46a215a58a7082e032559c1]: Words in reg. 143(4) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 12(b)

[^key-29d630d9cd66dcf4f4e8052f1c18287e]: Words in reg. 97C(1)(a) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(7)(a)

[^key-2ae634f19c3953a95d7e594f50d76790]: Reg. 55(4)(ba)(bb) inserted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 12(c)(ii)

[^key-2b4b53db5cc5f732d1c69fff56973262]: Words in reg. 2 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2015 (S.I. 2015/1667), regs. 1(1), 3(d)

[^key-2b8a3e9a93dba4907571afe88e362cfc]: Reg. 188 in force at 6.4.2004, see reg. 1

[^key-2b8ecfe3e153deceed35c540de77936f]: Words in reg. 107(7)(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), 12

[^key-2cb7c1266d6602dd418f3e126527b3ff]: Words in reg. 3(2) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 27(2)

[^key-2cdbbba4531edb623f3ef957496f9dcc]: Words in reg. 143(1) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 12(a)

[^key-2cdbe8ebfb45a6c6dae3145c3c7caf47]: Words 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

[^key-2d3c385c95320205f08a3e4e117636f4]: Words in reg. 185 heading substituted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 6(a)

[^key-2d5ca8d19b02e84d0d280673c9aed5da]: Words in reg. 97G(3)(a) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(10)

[^key-2ddca8061fb6796479177e0510b9825d]: Words in reg. 90(2) substituted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 9(b)

[^key-2e7b22ad96d7aa2e06b645857ef06b64]: Words in reg. 184B(1) substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 17(b)(i)

[^key-2f994398902beeea1d118c5e3afa73c7]: Words in reg. 184B(5) substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 17(e)

[^key-2fcbbd786011f7a1ce2016dfc58b7bd8]: Words in reg. 97H(3)(a) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(11)

[^key-305363601cdf9c8a531fe5180bc4c1cb]: Reg. 7(2A) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2015 (S.I. 2015/1667), regs. 1(1), 4

[^key-30f96b9eeb65cb86b438a7f121a3a856]: Words in reg. 48(1) inserted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 3(7)

[^key-30fed4fb80d519b69aec7d57948618b5]: Sch. A1 para. 31A inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(j)

[^key-311a0e75822657889900cb85978de4e2]: Words in reg. 50 substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 16(a)

[^key-3408fa43ce3dc79c75ba6cb156ddd0b0]: Words in reg. 61G(1) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2016 (S.I. 2016/1137), regs. 1(1), 7(a)

[^key-3422911c20bd3dc0982c648cf79f45d6]: Sch. A1 para. 26A inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(f)

[^key-347c1d1b2f7a16d8248d3af536cbf47b]: Regs. 84A-84D and cross-heading inserted (6.4.2014) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2014 (S.I. 2014/474), regs. 1, 2(2)

[^key-34aad9f9625bca6bacdba0c9dd38af4c]: Reg. 97B(7)(8) added (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(6)(c)

[^key-34e243e78bbb1a412e0e62c6f2d9b5b4]: Words in reg. 127(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 108(4)

[^key-359b9bf3f1547708bfbf8f8da4dc96b8]: Reg. 108 in force at 6.4.2004, see reg. 1

[^key-35a287f63665f124149b640f840049cb]: Reg. 37(2)-(2B) substituted for reg. 37(2) (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1054), regs. 2, 3

[^key-36778aaec3a66078d46bf9662df7862c]: Reg. 15(A1) inserted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 5

[^key-36aa4cde2b16772d35e9fb0ce2128731]: Reg. 45A inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 12

[^key-3707690a9d1907611b079ebe597d2da3]: Reg. 58A inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 13

[^key-370d16fa5783a1b6f09892bb638e8971]: Word in reg. 61(3)(b) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 17

[^key-37598754b18a889beda31dfead4a62cf]: Reg. 46(1A)(1B) inserted (6.4.2006) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2005 (S.I. 2005/2691), regs. 1, 3(2)

[^key-37ece787e017c6a81eb0e0f983890400]: Reg. 49(2)(a) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(2), 8(a)

[^key-38a1b71e64affcd14ba2886b05023c2a]: Word in reg. 37A(2)(b) substituted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 9(a)

[^key-38a77b96e2519ddedecd329e2624e6ca]: Words in reg. 2(1) substituted (29.1.2015) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2015 (S.I. 2015/2), regs. 1(1), 2(2)

[^key-38b81e78f18a34de4e1f34c200910b22]: Reg. 107 in force at 6.4.2004, see reg. 1

[^key-3914a6de56e847f7f81bead268bfa1fb]: Word in reg. 84(3) Table 4 inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 40(b)

[^key-3975feb8de4cedc2d9e19a651327d36c]: Reg. 67G(3A) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2014 (S.I. 2014/1017), regs. 1(1), 2(a)

[^key-39b2c2b71faa35de54fdad0f6514ed20]: Reg. 99(2)(b) omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 16(c)

[^key-3aea53cb7f1ed223d13f0c0d19b0393b]: Words in reg. 75A(10)(a) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 30(c)

[^key-3b438c76378528704c392b4991602952]: Word in reg. 80(5) inserted (in relation to the tax year 2010-11 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 3

[^key-3b850b847d69f5fe512b63773311f9ef]: Words in reg. 40(3) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 9(a)

[^key-3b8bcc39954753e212454a876320695d]: Reg. 97D(7A)(7B) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(8)(b)

[^key-3badc377a583c26160bb8a4131fe7d9c]: Words in reg. 72D(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 99(3)(a)

[^key-3db1ec1665cd2610a0564e1d0e9cc329]: Sch. A1 inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 52, Sch. (with reg. 53)

[^key-3e03fb8dd6c1c7e73762a32ed87d30a0]: Words in reg. 72A(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 96(4)

[^key-3e846e1cd4765f4b60fd082ae4f00dad]: Words in reg. 62(3) Table inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 8(4)(b)

[^key-3f165a6ff1d4edd39bcea49319da9e56]: Reg. 72F(3)(b) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 9

[^key-3fc08d249687ea4d390bb6bf7507f8f5]: Reg. 56(2)(d)(e) added (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 13(b)

[^key-3fe86a155d313b4a7fa7965e1b3ca25f]: Words in reg. 104(4) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 35

[^key-40433a451eab4450e507f22f3d643e4f]: Words in reg. 11(2) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 5

[^key-40ed9ac2095b70bc6f6cba1a466abd84]: Words in reg. 211 Table 10 substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 21(b)

[^key-41722f67cfd13899f8dcebc4f49b1198]: Reg. 14B inserted (with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 3

[^key-418601d1de58c89b532049b558cf2b06]: Reg. 206(2) substituted (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 7(a) (with reg. 1(5)(6))

[^key-41a91a3c439276e0e7529b7de0392bc0]: Word in reg. 52(11) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 9(b)

[^key-41cc2b0eb44433b82750c1278de107ce]: Words in reg. 70(3) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 63

[^key-421cac4bba8b3fd8ae84c18d4a84462e]: Words in reg. 97D(2) substituted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(8)(a)

[^key-42a9d95608d6e17bb90d6a86b65f06c6]: Reg. 184B(5) inserted (6.4.2010) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(2), 17(d)

[^key-42b8bcc094f6eb61e5a4e669c4eb0af2]: Words in reg. 53(2)(b)(ii) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 21(b)

[^key-4373ab1b0fa3a8af542434b3da707834]: Words in reg. 213(3) Table 11 omitted (in relation to the tax year 2010-11 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 14(a)

[^key-439f323b2a3392e11c24fc930f4e7fed]: Words in reg. 2(1) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 60(a)

[^key-43be3b6f982fd26a239cc2016fb8c658]: Reg. 37A inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 6

[^key-453ce54bfa7d3ebd7b5d110484a65a82]: Reg. 36(1A) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 16

[^key-4557bb47c8f96a3dd81c9050cf918358]: Reg. 205 substituted for regs. 205, 205A, 205B (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 8

[^key-4799dd1908953617dbf528df53d2a53e]: Words in reg. 104(4) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 44(a)

[^key-4845d1a6b296ce6c28f135d5e9b1c1b2]: Reg. 8 in force at 6.4.2004, see reg. 1

[^key-4938a4f497494cc6feaa8506aa9de570]: Words in reg. 75A(3)(a) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 30(a)(i)

[^key-4946201f0a230b5f2349e7be8dcd6e89]: Words in reg. 61D(3) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2016 (S.I. 2016/1137), regs. 1(1), 5

[^key-49f1158ae7708bbf561fde784493296f]: Reg. 2A(1)(c) omitted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 14(a)(i)

[^key-4a749b3a7a6b5fbc1170b0bd78f6c927]: Reg. 187 in force at 6.4.2004, see reg. 1

[^key-4b8cf6a7d945cf5fb6124c8042eb3b45]: Words in reg. 212(2)(i) omitted (6.4.2009) by virtue of The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 22(c)(ii)

[^key-4caf69c4d3be3f76fb850648041101a4]: Words in reg. 94 heading 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), 10

[^key-4cecfb3679013629d4954e8e9c5dcece]: Words in reg. 206(2) substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 9(2)(b)

[^key-4d1f85d8321c31fbdca4d4f1b0750c34]: Reg. 9 in force at 6.4.2004, see reg. 1

[^key-4d72a122d983929554374f2646c9c779]: Words in reg. 87(4) inserted (8.8.2016) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2016 (S.I. 2016/747), regs. 1, 2(3)

[^key-4dec1b139930e54fe926d92c5d5dac64]: Word in reg. 97H(7) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 104(6)(a)

[^key-4eda54823353382f6eca314a14ec9843]: Words in reg. 69 inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 30

[^key-4eddba2c8796b398c4d3f1b43ec81b92]: Words in reg. 148 substituted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 83

[^key-4f0486538b3208b495885e3d902aca56]: Reg. 36(2A) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 6(b)

[^key-4f596b3f5df3297f65fbad209ee5a0f1]: Reg. 210(1)(2) substituted for reg. 210(A1)-(2) (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(2)(a)

[^key-4f726b9e6ee29638a68ee54152ca53dd]: Words in reg. 174(1) substituted (1.4.2009) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 7

[^key-4f939d971baef20874025f47aba314ab]: Reg. 11 in force at 6.4.2004, see reg. 1

[^key-50ab545f94f5699fdf54d34cd9a6c582]: Reg. 3 in force at 6.4.2004, see reg. 1

[^key-517166470e9116714cf424bccb23150b]: Reg. 85(4) inserted (with effect in accordance with reg. 1(4) 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), 7(c)

[^key-51df49a1ecd6684723ffde22537cde4c]: Words in reg. 104(5) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 44(b)

[^key-525a3d904cc5875e22527f2f580ab404]: Words in reg. 40(4) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 9(b)

[^key-541b49aac1ce8b5c37644d8a8693f9d5]: Reg. 58(4) substituted (6.4.2006) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2005 (S.I. 2005/2691), regs. 1, 8(2)

[^key-54600df59ef995276518fe1fbb81cdfc]: Words in reg. 37(4) omitted (6.4.2011) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 8(b)(ii)

[^key-553b00c4b2191d63ef6b4ede23447da8]: Words in reg. 213(3) Table 11 inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 59(a)

[^key-554bdc5c8938866a27af14181bfcb2aa]: Reg. 161 in force at 6.4.2004, see reg. 1