The Income Tax (Pay As You Earn) Regulations 2003

[^key-59b9e0984c0cf179d6dfb734d806b076]: Reg. 42(7)(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), 4(b)

[^key-59bb7ce662dd1b7a06416de059c5a0b1]: Reg. 115 in force at 6.4.2004, see reg. 1

[^key-5b87506c1a3efbaa8571d0cba687a3aa]: Words in reg. 185(1)(b) substituted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 6(c)

[^key-5c0e002f74b4516036490ac60d93ef58]: Words in reg. 2(1) inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 3

[^key-5c4100ee959ba4e92c9ce917a9b41898]: Regs. 84E-84H and cross-heading 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 2015 (S.I. 2015/171), regs. 1(2), 2(3)

[^key-5c75aae39e1817fd8a36596a88b6e357]: Reg. 47(2A) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(2), 6(c)

[^key-5cc3b7588af76fa95aca96f0d599d54d]: Word in reg. 84(3) Table 4 omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of 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)(ii)

[^key-5d20ec368f2ad9bab9c6c625d593fa30]: Sch. 2 in force at 6.4.2004, see reg. 1

[^key-5ddb2dc3e3b60c8d9421e6333bd275b2]: Words in reg. 97A(1) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(5)

[^key-5e55da06c9f9e4b06c0461aabef64f9e]: Reg. 58(7) 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), 12(b)

[^key-5ea6387c607bb149cb140bc1d1659699]: Reg. 58(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), 12(a)

[^key-5f7196f56e37fd38765d1767008aa726]: Words in reg. 127 heading 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(2)

[^key-5f71e617f750cc8d1870ba3735fc36f8]: Words in reg. 212(2)(l) 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-5fbf472c60d67884bd9e0aa19acfddbb]: Reg. 32 cross-heading substituted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 6

[^key-6022b33c4cae7232bf53b87f377cc622]: Words in reg. 75B 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), 31(b)

[^key-6126c9665fb9cd13d50effc7c0b878a1]: Reg. 39(A1) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 8

[^key-623db779d57fc17e0a39e1613d8c068e]: Words in reg. 67B(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), 4(a)

[^key-62491661922e65d486083d202b3fcba7]: Words in reg. 2(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(3), 15(a)

[^key-63da95c0441cdb625da2068c50d9c018]: Words in reg. 97C(3) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(7)(c)

[^key-64269eaa32ecd26764f9c5f1f0682b9e]: Reg. 108(2)(d)(iii) and word inserted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 14

[^key-660c838a94d55019c53d41da7443160e]: Sum in reg. 186(4)(a) substituted (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(1), 2(3)

[^key-6661fd89f02e96cb653234616405b71d]: Reg. 67F(4) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(4)

[^key-66ae7cb4cc8384a694288578bc564029]: Words in reg. 127(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. 108(3)

[^key-67371f047ffb275591cc6b485a15b657]: Reg. 66(9) added (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 9(3)

[^key-6805e739a59fe81f9680bc01996f2451]: Reg. 218 in force at 6.4.2004, see reg. 1

[^key-69cebfec5d07810c0324494b52477b9d]: Regs. 14C, 14D inserted (with effect in accordance with art. 1(3) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2014 (S.I. 2014/2689), regs. 1(1), 4

[^key-6ae9f9a6715538a9db65b00d517d22de]: Words in reg. 2(1) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 60(b)

[^key-6b85a9ee55d1ea2fc80cb8a1bb87acb3]: Reg. 69A inserted (with effect in accordance with reg. 1(4) of the amending S.I.) 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), 7

[^key-6be20008c0b94607acffd86ca025ca6e]: Words in reg. 97H(4) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(11)

[^key-6c88814c999ccf2b47b4787405d17fa8]: Words in reg. 71(3) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 33(b)(i)

[^key-6ef2b035aa099175198f4dd7b5c290ce]: Reg. 61LA 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), 9

[^key-718e6330f6f3d883004b5a12b7ac6d5e]: Words in reg. 150(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-71e908339988f5889a90d50c8c4f8047]: Reg. 210 heading 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), 12 (with reg. 1(5)(6))

[^key-72acb315c2c80d9d955283f0e308a06f]: Reg. 212 heading substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 22(a)

[^key-732adf933c23e91c99c1c8eddc6976a9]: Words in reg. 62(2) substituted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 8(3)

[^key-73b530573b35912db4bbac6729acc645]: Word in reg. 67D(5) 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), 5(c)

[^key-73d3662c917eb1b5b1e3e9bcac6d7585]: Reg. 46(2A)-(2C) inserted (6.4.2006) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2005 (S.I. 2005/2691), regs. 1, 3(4)

[^key-753ab539c91bb6aa9a74d6464d0e6e0b]: Reg. 213(5) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 59(b)

[^key-756f300100a40b567d199a26bd278f68]: Words in reg. 68(4)(b) inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 12(2)

[^key-75b13336010b33fe6b3b5f294f0f6016]: 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(a)

[^key-75ce893f0a4d27e62b4c8fc96122804b]: Words in reg. 211(4) Table 10 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 4(2)

[^key-75e354f82eb559fc604fa6a8f65db51b]: Reg. 54ZA inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 22

[^key-75e9e80ca95b69bd8a2b3d16ce14f5aa]: Reg. 69(1A) 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(c)

[^key-761bc388c7dedc98ae517cd63bc61883]: Reg. 210B heading 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)(b)

[^key-7740578eb559be9dc45226578dff1124]: Words in reg. 71(3) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 33(b)(ii)

[^key-779e1446147f2561575a9e763268986f]: Reg. 67E(7)(a)(iv) 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(c)

[^key-77a7a01bf33a74e4e85305f3e31b222b]: Words in reg. 199(2) 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), 36

[^key-79dbcc20a38d6e0eb1c6c4e2f189d3bc]: Words in reg. 55(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), 12(b)

[^key-7a9f330bd249c36654c85a62a51481de]: Words in reg. 150(1) substituted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 4

[^key-7ac18720886bf2742dea9b55a72424f0]: Words in reg. 47(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(5)

[^key-7b1ad1cb3877de5b7f17dfd5653949c8]: Words in reg. 184B(2) 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), 17(c)

[^key-7bf6757895e33ecc73671753be23d4cc]: Words in reg. 75A(3)(b) 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)(ii)

[^key-7c080cb0764a84d102822a55496a56e9]: Words in reg. 184B(1) substituted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 5

[^key-7c942c8e3a302401798217775070ec18]: Reg. 72(5A)(5B) inserted (12.4.2004) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2004 (S.I. 2004/851), regs. 1, 3(3)

[^key-7cab9f2520011a02cf88a8c573941a41]: Words in reg. 107(7)(a) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 45

[^key-7d4617430a0049f624fddf2d6c5ac8b1]: Pt. 4 Ch. 4 inserted (6.8.2007) by The Income Tax (Pay as You Earn) (Amendment No. 2) Regulations 2007 (S.I. 2007/2069), regs. 1, 2

[^key-7d7fd53a6beeffc98b6a57e6e4834a39]: Reg. 58 heading substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 25

[^key-7e23f20d853662d30122d2dd85b3416c]: Words in reg. 87(4) inserted (19.12.2016) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2016 (S.I. 2016/1137), regs. 1(1), 10(a)

[^key-7e324251823d20c0043eb05f6aae1ce6]: Words in reg. 143(2) 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-7e8f0f5441a905ce2220be649a0f5361]: Reg. 69(4) added (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 13(3)

[^key-7e92b89e9f3f02ec1e57bd53f5b63c22]: Reg. 97B(2A) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 42

[^key-7eb125304a7bbfcea5603145328b4659]: Words in reg. 18(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. 94(3)

[^key-7f112b4b571258b4802b45edde7bf7de]: Reg. 51(3)(a) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 18(b)

[^key-7f30df87fb9284039f1c6d9b2dbfd6e6]: Reg. 101 in force at 6.4.2004, see reg. 1

[^key-804784f2bdaf2b311087897ae16b43fb]: Words in reg. 67H(3) 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), 26(b)

[^key-806b3c5606653214d650bd0c19648977]: Pt. 4A inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 58

[^key-8088839285265230410526b37c45739a]: Words in reg. 2 substituted (6.4.2015) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2014 (S.I. 2014/2689), regs. 1(2), 3

[^key-81242a24170c43be789b1c8cdd8a6957]: Reg. 100 in force at 6.4.2004, see reg. 1

[^key-8182ed7aac019d9fca9141d9708faa18]: Words in reg. 55(3)(4)(5) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 12(a)

[^key-81e6f9b4c6341afbfc70ac7fb9366330]: Reg. 67H(4) 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(b)

[^key-82ce7476d46bfb03fe9e194879aa96a3]: Reg. 38(A1) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 7

[^key-83c4c14762ba33a0e0eb929a48778314]: Words in reg. 2(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), 15(b)

[^key-8405f89dbf8eed0e3c6fc6dbba39071a]: 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. 2) Regulations 2015 (S.I. 2015/171), regs. 1(2), 2(2)(b)

[^key-849cbdc02e11d76434d0d63fef369dd8]: Reg. 36A inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 4

[^key-84ee2db0c019d4eef658765a74fdda24]: Words in reg. 72(2) inserted (12.4.2004) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2004 (S.I. 2004/851), regs. 1, 3(2)

[^key-855fdbbf6ea167c06257b6c29758243d]: Reg. 217(3)(4) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 111(3)

[^key-85730693e2af7378a564cba55ec558bd]: Words in reg. 80(1) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 38(a)(i)

[^key-857549e787daf49969d14fd8946797b1]: Words in reg. 2 omitted (14.12.2015) by virtue of The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015 (S.I. 2015/1927), regs. 1(1), 3

[^key-866430bf2f5e8058bbe23b9ba8293795]: Words in reg. 47(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), 6(a)

[^key-86dc29f4edebbafba4b35c420b52cfd4]: Reg. 217(1) entries omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 111(2)

[^key-8753101db3ca3f1beb30347ad2f135b4]: Reg. 219 in force at 6.4.2004, see reg. 1

[^key-87d427fc7cbc12d50a50ecb4030fdfbe]: Words in reg. 4(2) 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), 4(b)

[^key-87d5dceb189951970818a8d3b8bd6c44]: Reg. 19(4) substituted (29.1.2015) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2015 (S.I. 2015/2), regs. 1(1), 2(4)

[^key-8823cd4289eb778e2b2d001df9d6d239]: Words in reg. 122(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), 10

[^key-886f2a4cfc08f5f8afcdac0296843120]: Reg. 87(1)(d)(e) inserted (8.8.2016) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2016 (S.I. 2016/747), regs. 1, 2(2)

[^key-88a84c39b8361864ab136d84d70dfff0]: Words in reg. 97E(1)(a)-(e) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(9)(a)

[^key-88d1fe5f6975dd58e5a5a2f4456bad1e]: Words in reg. 211 Table 10 omitted (with effect in accordance with reg. 1(3) 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), 13

[^key-88d90b47c831cf2a9b89bcfa3e0db9bd]: Words in reg. 46(2C) substituted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 10

[^key-8909f72a02fc8408c15362504dbd7ee4]: Reg. 199(2) substituted (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)(b)

[^key-89d819c1b0f37c771f1dec650a53542b]: Reg. 52(1A) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 19

[^key-89ecd160fc7d5c03829e0562796c1b24]: 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. 2) Regulations 2015 (S.I. 2015/171), regs. 1(2), 2(2)(c)

[^key-8aa253dd51e0fcced31d199f06af0e98]: Reg. 220 in force at 6.4.2004, see reg. 1

[^key-8abb9e6d593a0799a3187ae6833d35b0]: Reg. 210B heading 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(5)

[^key-8ae106886ca09cf3285c8837ff587a5a]: Words in reg. 79(1) substituted (1.4.2009) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 5

[^key-8b30ce4c93066ba7007cac5a24ab0d80]: Words in reg. 2 inserted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 3(a)

[^key-8b44c94d4be4920db493f8cfddb0090c]: Reg. 206(4)(5) inserted (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(b) (with reg. 1(5)(6))

[^key-8ba26289a9f05ae7209348050b8d5a9b]: Words in reg. 81A(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. 102(2)

[^key-8baf284b4b2b48be87be9ad61659ffc3]: Words in reg. 61A 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), 3

[^key-8c236e824f2653d8bb4e02ac5182eb4c]: Reg. 67F(2)(c) 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), 24

[^key-8c4fa2d90f433972500d4b20d3b8429f]: Reg. 32A and cross-heading inserted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 7

[^key-8d31bfe0c6e7001cb9a8230bcfbe63a6]: Reg. 198A(3) substituted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 15

[^key-8d3389f3438e9dbcaa760811fcd2f844]: Reg. 67E(5) 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(c)

[^key-8d6b0c865b0af241119237f09333e322]: Sum in reg. 186(3)(a) substituted (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(1), 2(3)

[^key-8f237edef3dad629827e6bd11976054f]: Reg. 4(1)(d) 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), 4(a)

[^key-8f2575a6ce386b75adf4e04b34208a84]: Reg. 206 heading 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(1)

[^key-8fbf5be53998477df328216b5829f850]: Words in reg. 212(1) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 22(b)

[^key-8fcac689fcd4591e7254690be2b88858]: Reg. 210BA inserted (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(7)

[^key-904414869b79d306017e9b5e146d6769]: Reg. 209 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), 11 (with reg. 1(5)(6))

[^key-90cbb67daf51aa19acd596e0481eefc8]: Reg. 142 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), 11

[^key-9120a9b492d9fb6cad0ad7aa969ae6d3]: Word in reg. 97H(5) 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(5)

[^key-9191bf5e11cf004f5c587a8356d1b5c6]: Reg. 51(2) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 18(a)

[^key-91e1dff37588fac8c6e25014d334cefb]: Words in reg. 211(4) Table 10 omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(4), 11

[^key-937f54e360ea7aaf085cc7de2b061d0b]: Pt. 7A inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 3

[^key-94ff0b6e69182d994f84e7d056f2268a]: Word 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(b)

[^key-955d13aed514aff45cc41e3b69b6a768]: Reg. 49 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(8)

[^key-9633df3c069b3dde5fb8c3d33b7aafe9]: Reg. 117 in force at 6.4.2004, see reg. 1

[^key-96340efbd92f42234bef9b64def8726c]: Words in reg. 81(6) substituted (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(4)(a)

[^key-964e3dbac8c16018a2bbeb335492bbc4]: Words in reg. 215 substituted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 6(4)

[^key-975cb8d6c576239587af46b22bd209cb]: Reg. 68 heading substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 28

[^key-97c5aebe5757db10e979a53436e85834]: Pt. 3 Ch. 3 heading substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 11

[^key-980152571c703cbdc4bdb3a8993f1170]: Words in reg. 210(3) 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(2)(b)

[^key-9803c4acddc4e76a30ae2a7e9d3afa98]: Reg. 72D(8) 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(4)

[^key-983806983949b324184345c57b6a7dc8]: Words in reg. 71(4) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 33(c)

[^key-9838997e2240fa9a19fa7063614a8a09]: Reg. 54 substituted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 12

[^key-98732855dcc8befd8e664d3288d9c420]: Words in Sch. A1 para. 26 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), 14(b)

[^key-9a67258fb125bc01743792289e53e265]: Words in reg. 186(3)(b)(ii) 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-9b0e58c6f701c1fa859cf1da0cab9e7a]: Words in reg. 97C(1)(b) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(7)(b)

[^key-9bcdeeb9350413863fe89700d8e5bea5]: Words in reg. 206(4)(d) 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)(c)

[^key-9c21e6eed5392f94d77ac69ed2eaf250]: Reg. 210AA heading 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(3)

[^key-9dbfec7c33c95c063a416479b20a4dff]: Words in reg. 199(2) substituted (6.4.2012) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 47

[^key-9e1598c2814866eba9640fd350ce2718]: Words in reg. 211 Table 10 inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 19

[^key-9e2849e6ae07707352b527ea53c2effa]: Words in reg. 69(1)(2) 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), 27

[^key-a041deeb1bccd3431f7342bc67240fa7]: Reg. 67EA 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), 23

[^key-a0cabfea510c8868f2f37d5f069e5e3e]: Word in reg. 75B heading 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), 31(a)

[^key-a1e6fdf155c102f229ee90f9c3ed0e1e]: Word 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-a28f3dd9ababeba48ee4ae326a213919]: Reg. 113 in force at 6.4.2004, see reg. 1

[^key-a2de7ea10427e5e39a895dcc573d0615]: Reg. 215 heading substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 24(a)

[^key-a3863fbdf82245b4764b1019c3a1f981]: Reg. 47(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), 6(b)

[^key-a3905e18c1c85cf365ea47dbe76a5fe0]: Words in reg. 211 Table 10 inserted (6.4.2016) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2016 (S.I. 2016/329), regs. 1, 4(b)

[^key-a3deb32a15d805424e90644bc9129b61]: Words in reg. 62(3) omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(4), 8

[^key-a405a7a50f32d886aa447b54c8503072]: Words in reg. 61G heading 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), 6

[^key-a4f753b26b03ba398a452a3e516ab86a]: Word in reg. 211 Table 10 substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 68(b)

[^key-a56c7914f84df1ea4855baf8e6427352]: Reg. 116 in force at 6.4.2004, see reg. 1

[^key-a7e31b5565f88d4bcfe21ba2e17d6dfc]: Reg. 217 in force at 6.4.2004, see reg. 1

[^key-a8200f0847159118a9e781f694cbb78e]: Pt. 4 Ch. 3B inserted (with effect in accordance with s. 14(7) of the amending Act) by Finance Act 2016 (c. 24), s. 14(4)(5)

[^key-a88cb8ee3c6ce942ef29986d1ecf8a92]: Reg. 147A inserted (with effect in accordance with reg. 1(4) of the amending S.I.) 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), 17

[^key-a9578e50398633d4aa04b52121b545bb]: Words in reg. 36(4) Table 2 inserted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 3

[^key-aa501574922900e93faf95c2352406ed]: Reg. 49(4) 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(9)

[^key-aa92d6ba018aa79810969d57344fe972]: Reg. 110(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 106

[^key-aaece06adc3b800cf6627d53547080d1]: Words in reg. 78 heading inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 37

[^key-ab21648fdf17675c87be002120200a8a]: Words in reg. 68(1) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 29

[^key-aba5f55091e18435d7a6fa3628f9ab63]: Sch. A1 para. 34A 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(k)

[^key-ac45c986487a2645f954cbfe205f98f3]: Reg. 7 in force at 6.4.2004, see reg. 1

[^key-ad96768eb5de37d005fc4940e509d970]: Reg. 2 in force at 6.4.2004, see reg. 1

[^key-ae03c314fb37120400b3c7400d1de594]: Reg. 185(1)(c) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 6(d)

[^key-aea0fba48a06f0e762d0e2541d3ade5f]: Words in reg. 212(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), 22(c)(i)

[^key-af162bdd666bd5db48b7a221dc1e5088]: Reg. 12 in force at 6.4.2004, see reg. 1

[^key-b0059a37801ebd8c36ce9cb17dddb5e1]: Words in reg. 67D(1)(e) 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(a)

[^key-b0c8f61a8171c1030c899c2c0367ffbc]: Words in reg. 161(5) substituted (6.4.2015) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2014 (S.I. 2014/2689), regs. 1(2), 7

[^key-b155bd3c77a8ae85570e024bdc689662]: 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(c)

[^key-b16bc5b6d9c271c87e012db22b8af134]: 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. 2) Regulations 2015 (S.I. 2015/171), regs. 1(2), 2(2)(a)

[^key-b23494d293a028a6f2d90fa5dfbb1dcb]: Word in reg. 97H(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. 104(3)(a)

[^key-b3de2daac1c60403f5ca301e29894047]: Words in reg. 184B(1) 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), 3(a)

[^key-b3ef494c65b1a426dcc8420776703957]: Words in reg. 67EA(5) inserted (10.9.2014) by The Finance Act 2009, Schedule 55 (Penalties for failure to make returns) (Appointed Days and Consequential Provision) Order 2014 (S.I. 2014/2395), art. 3

[^key-b4516ee1f61edf5fc674126d99513611]: Words in reg. 67E(7)(a)(v) 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(d)

[^key-b4a70c325dd3b2387fdf0482b93a5103]: Reg. 103 in force at 6.4.2004, see reg. 1

[^key-b50a1be25db0c922d387684029e73188]: Words in reg. 77 heading inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 36

[^key-b515e4b658f85dc1d639cf6fa0393421]: Reg. 47(1) substituted (6.4.2006) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2005 (S.I. 2005/2691), regs. 1, 4(3)

[^key-b52e013f766b1e57c70cf4e346881726]: Words in reg. 97H(3)(b) 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(3)(b)

[^key-b57cbca79868d9cc50d22522a14b8042]: Reg. 114 in force at 6.4.2004, see reg. 1

[^key-b59749c0a6ef078793356a21362a21fb]: Words in reg. 70(3) substituted (5.4.2015) by The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/125), regs. 1(3), 3(a) (with reg. 6)

[^key-b65ef8f26e152894688b0fb0509fe7a6]: Reg. 112 in force at 6.4.2004, see reg. 1

[^key-b68f1f23fdf99ddcdbb986b33b1523fb]: Words in reg. 2 omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of 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(2)

[^key-b7e10bcae682f2ed5184a175d14aece4]: Word in reg. 67D(6) 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), 5(c)

[^key-b804240b86aa910ee53f16636f06078f]: Words in reg. 67E(8)(c) 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(d)

[^key-b87034b9e1c1040038ad2f7a9f6a0733]: Reg. 48 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(6)

[^key-b925e2dcf9653dca1a4c7eb972ee159b]: Reg. 99 in force at 6.4.2004, see reg. 1

[^key-b938ba14786892f1be33cb618079d081]: Pt. 7 Ch. 2A added (6.4.2006) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2006 (S.I. 2006/243), regs. 1, 3

[^key-b9a285fc90b7168ef96d33aa658635e0]: Words in reg. 219(2) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of 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(8)