The Income Tax (Pay As You Earn) Regulations 2003

[^key-733b02e0f91d4361d45e68e267f04fbf]: Words in reg. 2 inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 3(d)

[^key-f8666fa83307a12b6e8a7dfe2c877fc3]: Reg. 7(3)(bb) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 4(a)(i)

[^key-0868829d88e6100dfcc18dfa51fe1260]: Reg. 7(3)(ca) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 4(a)(ii)

[^key-a2a7807ee6577167f6547e546ff52253]: Words in reg. 7(4) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 4(b)

[^key-bcdf7e1cfa6cb1bd31cac4066a242ac4]: Reg. 15(2A) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 5(a)

[^key-abd144ebb40f5bf53293a649017d475f]: Reg. 15(4A) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 5(b)

[^key-17af7890f3acc482152af1612c722f96]: Words in reg. 61A inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 3(a)

[^key-42290f3d6218589df79d524c853d7934]: Words in reg. 61A inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 3(b)

[^key-a5c3ce73519598f1279f8359025724d3]: Words in reg. 61A inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 3(c)(i)

[^key-20d4688d8264d3c65c8da0b896ef01b7]: Words in reg. 61A inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 3(c)(ii)

[^key-a063c9561b5e598b23b4f466a05fd3c8]: Words in reg. 61A inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 3(c)(iii)

[^key-24f6f520254c6bb2718f509a9128fd3b]: Words in reg. 61A inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 3(c)(iv)

[^key-88e9c3eb31cb18ac409313f8fb2b9e93]: Words in reg. 61A inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 3(c)(v)

[^key-1a9f57b5eb5bbc62d442418c34a2f41a]: Words in reg. 61A inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 3(c)(vi)

[^key-4dd88558c4204e3214e13e23a8b7855c]: Words in reg. 61A inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 3(c)(vii)

[^key-ef5ef5c17cbca9f8dee2a6eb8b142c04]: Words in reg. 61D(1) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 4(a)

[^key-93d96f4e826a66e3699805f1af96cc85]: Words in reg. 61D(1) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 4(b)

[^key-76852030dd02be768d3ee1e0a8eb5b38]: Words in reg. 61E heading inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 5(a)

[^key-71f0a3c834caef6bccbac80ca4af5a01]: Words in reg. 61E(1) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 5(b)

[^key-f135a914a17125a9bc08cf407e31e4ea]: Words in reg. 61F heading inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 6(a)

[^key-b24b38a8ddd1a8eb81aa865b8645b537]: Words in reg. 61F(1) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 6(b)

[^key-65b7dfd78eef7c21ed3dccf098bd691b]: Words in reg. 61G heading inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 7(a)

[^key-8084043b2025b0bcb04e6cc0ea313dbc]: Words in reg. 61G(1) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 7(b)

[^key-6d984ed74e5d7c417ea8e08f2d23f89d]: Words in reg. 61H(2) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 8(a)

[^key-699358889dd2b9cbc8a825a004d5a03b]: Words in reg. 61H(2) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 8(b)

[^key-b822db655b5a7f0a3021d00dcc49bbb8]: Words in reg. 61I(2) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 9(b)(i)

[^key-a0fe0c392d21a1e4d5eb77b2d9067b47]: Words in reg. 61I(2) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 9(b)(ii)

[^key-1700ef783d9d67034c140440fc7b33ff]: Words in reg. 61I(2) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 9(b)(iii)

[^key-a8019cad3536d549b3ab1a31d5edb5e3]: Words in reg. 61I(2) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 9(b)(iv)

[^key-c38eed304fee37ea52e55fc5e5d8470e]: Words in reg. 61I(1) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 9(a)

[^key-0d67e4d897b63217d5f516a0a684174a]: Words in reg. 61J(1) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 10(a)

[^key-801f843c9aaa41e083002c7973f2126b]: Words in reg. 61J(3) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 10(b)

[^key-b8b4066c4b1341f11c7942b1d15801ba]: Words in reg. 61J(4) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 10(c)

[^key-ad45d0df6053b8ce9ed9590fa4bd508a]: Words in reg. 61K(2) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 11(a)

[^key-0c93830a7c34cd178c6d144b7a08e1d5]: Words in reg. 61K(3) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 11(b)

[^key-1f8dfb7c0b84d02162813e0617318b73]: Words in reg. 61LA(2) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 12(a)

[^key-3422eb14ccce43e119d4a639758a1c31]: Words in reg. 61LA(2) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 12(b)

[^key-c510abd7f37638d7182041b245c2339e]: Words in reg. 61M(1)(b) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 13

[^key-3661f14c0c16489c8ebe0e1295a7c5fd]: Words in reg. 86(1)(c) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 14(a)(i)

[^key-fc65743362ae74b7325f898bdb888823]: Words in reg. 86(1)(d) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 14(a)(ii)

[^key-ec46177d9029c615b110b3456fc84e61]: Words in reg. 86(1)(f) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 14(a)(iii)

[^key-57a0503293e3fdc511c4425e6ab545f0]: Words in reg. 86(3) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 14(b)(i)

[^key-0ce9d71fd791092f1ef1a7dcca97f4c0]: Words in reg. 86(3) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 14(b)(ii)

[^key-8e66fc62c010b9561ee30d56e4b55344]: Words in reg. 89 substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 15

[^key-2139cdef5328dfb88caa1b172a05bef3]: Words in reg. 90(1) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 16(a)

[^key-fad2042318de3bd132ff6c8c4f2d4f86]: Words in reg. 90(3)(d) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 16(b)

[^key-e3eaf28a81309d09ab239f1b5b58c807]: Reg. 105(4) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 7(d)

[^key-ba80b5101523ab2c5278f3ee9e34fe03]: Words in reg. 105(1) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 7(b)(i)

[^key-5c51dbe6bce26d9c92a650b7f5a3031d]: Words in reg. 105(1) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 7(b)(ii)

[^key-fc5a1115617cd1cafff9b879fa8e41f1]: Word in reg. 105(2)(a) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 7(c)

[^key-8db4577748e9d660d967ed883bc51754]: Word in reg. 107(1) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 8(a)

[^key-d9b6aad2df0ae8d2163bf2afa27cccdd]: Word in reg. 107(3) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 8(b)

[^key-0ed8b7a9d537ae2898cdc8ac3d7f2582]: Word in reg. 107(6) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 8(c)

[^key-0371780a850855bc078d5f05ce6c99c7]: Reg. 108(1A) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 9(b)

[^key-3029ac7c8661cd1da60e7af672036a74]: Reg. 108(2)(d)(iv) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 9(c)(iii)

[^key-cdc752e6a3d1eaca23388925763715e5]: Reg. 108(1) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 9(a)

[^key-8dd5d6fde71165486d45013a09812bf6]: Word in reg. 108(2)(d)(i) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 9(c)(i)

[^key-c7dcc84d2be72d0676c339a5e3334768]: Words in reg. 108(3) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 9(d)

[^key-363e72dd6f24d7cc603b8f03004835bf]: Word in reg. 108(2)(d)(iii) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 9(c)(ii)

[^key-1d3a4644c2135fdf2125deffcd0473b8]: Word in reg. 109(1) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 10(a)(i)

[^key-d2f2dccabc43b92515777335007858f0]: Word in reg. 109(1) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 10(a)(ii)

[^key-0bf8fd42876eb800e7af3ea6acd229e6]: Words in reg. 109(1) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 10(a)(iii)

[^key-17e046b1be44560c58ac53f9c7fc60ab]: Words in reg. 109(2) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 10(b)(i)

[^key-f7c1a6aaf1e1a6b410ce000a927dc00f]: Word in reg. 109(2) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 10(b)(ii)

[^key-e68bc36b0dc4d1b361d5ec1c56bf6b75]: Reg. 111(3) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 11(b)

[^key-fd9161784dc94e43548db32e52979b19]: Word in reg. 111(1)(b) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 11(a)

[^key-4948776b42d6ca17fa360c9a6b214f26]: Word in reg. 112(1) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 12

[^key-03ce80fe70521284e27743591e452372]: Reg. 113(4) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 13(d)

[^key-a1feda74bd989e9de1904dfca6093003]: Word in reg. 113(1) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 13(a)

[^key-b038528645a14e99e1d28d45a58986f5]: Word in reg. 113(2) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 13(b)

[^key-133310152faacf6163c9e024d4b655ac]: Words in reg. 113(3) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 13(c)(i)

[^key-6a6782050d57bac6d53f696948d723b6]: Words in reg. 113(3) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 13(c)(ii)

[^key-541146753741519184f350f231112727]: Reg. 114(5) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 14(c)

[^key-8b96c796c97606c278030ff084173588]: Reg. 114(1) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 14(a)

[^key-60cb42bf3d9bf6f5f11a7c2926ba496a]: Words in reg. 114(2) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 14(b)

[^key-28663031465310dc7ab0621ec2f20b81]: Words in reg. 116(1) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 15(a)

[^key-5db06f348a8c961eb59d0059f0184d1c]: Words in reg. 116(2) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 15(b)

[^key-94726553192e80cd5ce800768fef1ce9]: Reg. 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)

[^key-952ecd1c7024b21065c2d0a9dc3ced75]: Word 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)

[^key-0bf10dde621b14e8a9faaacf521d2cde]: Word 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)

[^key-b0513dbb7eedff6e77aa61b24830fbc6]: Reg. 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)

[^key-ef5fa64a8502ea70e887aa4238403576]: Reg. 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)

[^key-33a153ab44abac5ca44e4badfeb9330c]: Reg. 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)

[^key-709183cdbab4f0021fba4b2cf46946f6]: Reg. 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)

[^key-ef1bbf71e60217f6fc03ae3157fb6133]: Reg. 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)

[^key-1b06db9fde0ddbbeeb17a37a7d6f741c]: Reg. 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)

[^key-3ee108d2bd493b28e1f347df7c7d25d8]: Words in reg. 133A(1) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 17

[^key-48a4e2e9c55b1a54a630804af6db7895]: Word in reg. 133B(2)(b) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 18

[^key-9b8f730b61e0e44fdcf4978f3195ffbf]: Word in reg. 133C(1) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 19(a)

[^key-356914777daf52eb5c50942dbf279f84]: Word in reg. 133C(2) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 19(a)

[^key-259606d5732822abcaab34f8edc08d24]: Word in reg. 133C(2)(b) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 19(b)

[^key-6fdb13ce0a3b1941b6a3cf6d37ad157d]: Word in reg. 133D(1)(b) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 20(a)

[^key-26c421fbae34c98df0e02edaec65ef1d]: Word in reg. 133D(1)(c) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 20(b)

[^key-00f7d7de39cc364a3b43f051a0cf0932]: Words in reg. 147B substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 21

[^key-10a8735915a4a79e1df728e38079d1d6]: Words in reg. 147C(2) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 22

[^key-c9fc7e0c8b9ae12bb2a9e44797a445be]: Word in reg. 147L(4) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 23

[^M_F_06d4ffb8-767e-49d3-824d-ad03f3800f5e]: Sch. A1 para. 22B substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 17

[^key-39577bfbed6cdada6750230ffea025e3]: Words in reg. 2(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. 2) Regulations 2018 (S.I. 2018/1327), regs. 1(1), 3(a)

[^key-1e1a732d2ec24a28f6496338eb54162b]: Word in reg. 2(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. 2) Regulations 2018 (S.I. 2018/1327), regs. 1(1), 3(b)

[^key-79411969890cbbd2576cb70bc99a87d4]: Words in reg. 2(1) 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 2018 (S.I. 2018/1327), regs. 1(1), 3(b)

[^key-8e6d95c0b43c683e0b230636fc21e8ae]: Words in reg. 2(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. 2) Regulations 2018 (S.I. 2018/1327), regs. 1(1), 3(c)

[^key-05e28dba5688d7e20049dcd45041ebe2]: Words in reg. 2(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. 2) Regulations 2018 (S.I. 2018/1327), regs. 1(1), 3(d)

[^key-9d7e01a5f931ec3db2df4d55809e1bc2]: Reg. 7(2B) 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 2018 (S.I. 2018/1327), regs. 1(1), 4

[^key-33c3a8f179813d3beed7d62a6d278e55]: Reg. 108(2)(d)(v) 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 2018 (S.I. 2018/1327), regs. 1(1), 5(b)

[^key-edf3bc2764d2dd18372f9523d36aed2f]: Word in reg. 108(2)(d)(iv) 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 2018 (S.I. 2018/1327), regs. 1(1), 5(a)

[^key-59431c012ce2410555528c99c1cca132]: Sch. A1 para. 16A inserted (13.2.2019) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2019 (S.I. 2019/83), regs. 1, 4(a)

[^key-9f15f6b8f6f6f119197a086d2b7e3ce8]: Reg. 80(1A) substituted (13.2.2019) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2019 (S.I. 2019/83), regs. 1, 3(a)

[^key-72d0b73315bf4d15b2bb8f39dd60de6a]: Words in reg. 80(4)(a) omitted (13.2.2019) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2019 (S.I. 2019/83), regs. 1, 3(b)(i)

[^key-f139f97a2003899de052661dfe255d11]: Words in reg. 80(4)(b) substituted (13.2.2019) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2019 (S.I. 2019/83), regs. 1, 3(b)(ii)

[^M_F_4642f5af-58c1-48d3-9ba8-0ef12b5be224]: Words in Sch. A1 para. 17 substituted (13.2.2019) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2019 (S.I. 2019/83), regs. 1, 4(b)

[^key-0e7f0caaaf82eb5f77768da9d60197ed]: Words in reg. 70(3) substituted (6.4.2020) by The Statutory Parental Bereavement Pay (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/240), regs. 1, 3(2)

[^key-70ad81ee4dd9b93f967fe64590b15c23]: Reg. 141(3)-(11) inserted (6.4.2020) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2020 (S.I. 2020/88), regs. 1, 2(3)

[^key-2448598fe9622319073a089ae12b9fac]: Reg. 141(1) substituted (6.4.2020) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2020 (S.I. 2020/88), regs. 1, 2(2)

[^key-701defae4efcd8443cd16c739b86d31b]: Sch. A1 para. 22E inserted (11.5.2020) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2020 (S.I. 2020/373), regs. 1, 3

[^key-a427e956584b4f42d2502d13f9285bee]: Pt. 4 Ch. 5 inserted (6.4.2021) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2020 (S.I. 2020/1150), regs. 1, 3

[^key-a817a036aafa2946a94b37de10b715d1]: Reg. 67E(7)(a)(iiia)(iiib) inserted (6.4.2021) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2021 (S.I. 2021/218), regs. 1, 3(c)

[^key-480a304452d4697290960a479fe1f5bd]: Word in reg. 67E(2) inserted (6.4.2021) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2021 (S.I. 2021/218), regs. 1, 3(a)

[^key-abc1a06371a33215578ed440c8eb7f43]: Word in reg. 67E(7)(a)(iii) inserted (6.4.2021) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2021 (S.I. 2021/218), regs. 1, 3(a)

[^key-613510de627186ed377aca80ec0de1e2]: Words in reg. 67E(7)(a)(iii) inserted (6.4.2021) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2021 (S.I. 2021/218), regs. 1, 3(b)

[^key-dbe330145004d8dd835076547d746470]: Words in reg. 67E(9) inserted (6.4.2021) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2021 (S.I. 2021/218), regs. 1, 3(d)

[^key-caa9a902a0e0e141f2d71f721ad1cf59]: Reg. 67H(2) substituted (6.4.2021) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2021 (S.I. 2021/218), regs. 1, 4

[^M_F_7c000101-9f52-47ce-d007-8c666a8c6003]: Word in Sch. A1 para 22B(2) inserted (24.2.2022) by Finance Act 2022 (2022 c. 3), Sch. 18 para. 7(a)

[^M_F_b6e114c1-9593-448d-b088-9dd963f1ee55]: Word in Sch. A1 para 22B(2) inserted (24.2.2022) by Finance Act 2022 (2022 c. 3), Sch. 18 para. 7(b)

[^key-6f7ba9d8486891e4689dbb02eef51627]: Reg. 98(5A) inserted (6.4.2022) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022 (S.I. 2022/227), regs. 1(2), 4(f) (with reg. 1(4))

[^key-138ee532a69ed637541ebbf917ba94b4]: Reg. 98(2)(e)(f) inserted (6.4.2022) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022 (S.I. 2022/227), regs. 1(2), 4(b) (with reg. 1(4))

[^key-c255b51c79f638ead9c89faccdc12828]: Word in reg. 98(2)(c) omitted (6.4.2022) by virtue of The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022 (S.I. 2022/227), regs. 1(2), 4(a) (with reg. 1(4))

[^key-98544252f393709054b7cbc9085bf171]: Words in reg. 98(3) inserted (6.4.2022) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022 (S.I. 2022/227), regs. 1(2), 4(c) (with reg. 1(4))

[^key-0ff71b7837f643aa01fbbaef43804b96]: Reg. 98(4)(za) inserted (6.4.2022) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022 (S.I. 2022/227), regs. 1(2), 4(d) (with reg. 1(4))

[^key-69d031fc18634d2707d421d7742d2116]: Words in reg. 98(4)(b) inserted (6.4.2022) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022 (S.I. 2022/227), regs. 1(2), 4(c) (with reg. 1(4))

[^key-a37271e910f7ddd65bb35fded21c7229]: Words in reg. 98(5) omitted (6.4.2022) by virtue of The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022 (S.I. 2022/227), regs. 1(2), 4(e)(i) (with reg. 1(4))

[^key-684fb9cf9f4962633f23ae1e2ed2ac6e]: Words in reg. 98(5) substituted (6.4.2022) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022 (S.I. 2022/227), regs. 1(2), 4(e)(ii) (with reg. 1(4))

[^key-cf565a1b43ac735b23baea4cfc3d6bb9]: Reg. 98(6) omitted (6.4.2022) by virtue of The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022 (S.I. 2022/227), regs. 1(2), 4(g) (with reg. 1(4))

[^key-d05ea8f253fda606619ec7e3779e2809]: Reg. 98(7) omitted (6.4.2022) by virtue of The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022 (S.I. 2022/227), regs. 1(2), 4(g) (with reg. 1(4))

[^key-d4ce2baaab6fa213035ff1021468eac7]: Words in reg. 98(9) substituted (6.4.2022) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022 (S.I. 2022/227), regs. 1(2), 4(h) (with reg. 1(4))

[^key-81fd1b560826e3ab7db1725ce018e11a]: Words in reg. 98(10) substituted (6.4.2022) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022 (S.I. 2022/227), regs. 1(2), 4(i) (with reg. 1(4))

[^key-beaf99331874131e7b867b317731a7e3]: Reg. 65A inserted (6.5.2022) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022 (S.I. 2022/227), regs. 1(3), 3

[^key-3e95ddcb44ee7a419581358f21ad1b79]: Reg. 65A(4)-(4B) substituted for reg. 65A(4) (20.12.2022) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2022 (S.I. 2022/1243), regs. 1, 3(b)

[^key-aea410a79e1cb788fb9c6fa66ced946b]: Words in reg. 65A(1)(a) inserted (20.12.2022) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2022 (S.I. 2022/1243), regs. 1, 3(a)

[^key-741e3049f493166546c136bcf6e81fb7]: Reg. 207(1)(f) inserted (6.4.2023) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2023 (S.I. 2023/307), regs. 1, 2(2)

[^key-9c22124721edda4533a37bb9f37c3c74]: Reg. 210(5) inserted (6.4.2023) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2023 (S.I. 2023/307), regs. 1, 2(3)(b)

[^key-a838399e75fdd298d33051bedda7473d]: Words in reg. 210(1) substituted (6.4.2023) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2023 (S.I. 2023/307), regs. 1, 2(3)(a)

[^key-54f139226f3cff1615621673ea12533a]: Reg. 67BD inserted (6.4.2024) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2024 (S.I. 2024/305), regs. 1, 2(2)

[^key-9941a8c1e3f0e76fcc025d8c51056001]: Regs. 72GA-72GC inserted (6.4.2024) by The Income Tax (Pay As You Earn) (Amendment) (No. 2) Regulations 2024 (S.I. 2024/355), regs. 1, 2(2)

[^key-398a7b421c911f8a1bd6713e2abaafd8]: Words in reg. 58(7) inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), reg. 6(2)(a)

[^key-9a41b4edda39ed9bb4bb7d75c78b4c66]: Reg. 58(7)(a) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), reg. 6(2)(b)

[^key-537fc43a58b7d1f58a959b7f955f3832]: Word in reg. 58(7)(b) omitted (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), reg. 6(2)(c)

[^key-6c72dd964f6c874f8cb8d698b6448699]: Words in reg. 185(6) inserted (6.4.2024) by The Income Tax (Pay As You Earn) (Amendment) (No. 2) Regulations 2024 (S.I. 2024/355), regs. 1, 2(3)(a)

[^key-1d83d175f73a376f44ae8d028633fd97]: Words in reg. 188(7) inserted (6.4.2024) by The Income Tax (Pay As You Earn) (Amendment) (No. 2) Regulations 2024 (S.I. 2024/355), regs. 1, 2(3)(b)

[^key-554f7ff71a107ca4fe47f0ad32bfee3d]: Words in reg. 2(1) inserted (6.4.2025) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2025 (S.I. 2025/294), regs. 1, 3

[^key-57e183f56f2e1cd38b69eb2617b70a3f]: Word in reg. 47(2) inserted (6.4.2025) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2025 (S.I. 2025/294), regs. 1, 4(a)

[^key-a2af4fdc55d723e1c9cf4f5671f28cfd]: Words in reg. 47(2) inserted (6.4.2025) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2025 (S.I. 2025/294), regs. 1, 4(b)

[^key-08ae65d0024733a6d852c0d5720da15f]: Word in reg. 48(2) inserted (6.4.2025) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2025 (S.I. 2025/294), regs. 1, 4(a)

[^key-d44d918fac2cea0689e18a19a98cdfd7]: Words in reg. 48(2) inserted (6.4.2025) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2025 (S.I. 2025/294), regs. 1, 4(b)

[^key-d0bb8a5171e0cea75c75578c63528eff]: Word in reg. 49C(2) inserted (6.4.2025) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2025 (S.I. 2025/294), regs. 1, 4(a)

[^key-89fa4bd4fe6c92cf18978864f271e67d]: Words in reg. 49C(2) inserted (6.4.2025) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2025 (S.I. 2025/294), regs. 1, 4(b)

[^key-7317bf6d350a8c327497f52d1edebabd]: Word in reg. 49D(2) inserted (6.4.2025) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2025 (S.I. 2025/294), regs. 1, 4(a)

[^key-6935648b2b19e1ed99b2d1bdf2bbb9ae]: Words in reg. 49D(2) inserted (6.4.2025) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2025 (S.I. 2025/294), regs. 1, 4(b)

[^key-17392ed33017c501d66bd77ab19cabea]: Words in reg. 70(3) substituted (6.4.2025) by The Statutory Neonatal Care Pay (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/326), regs. 1, 3(2)

[^key-6f6a37e60ec1bb6d791de9b498c0ea86]: Word in reg. 2(1) substituted (24.11.2025) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2025 (S.I. 2025/1144), regs. 1, 2(2)

[^key-b4fdf5bc0e4ef442a2f2621633dbd03f]: Word in reg. 198(1) substituted (24.11.2025) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2025 (S.I. 2025/1144), regs. 1, 2(3)

[^key-a27335939e82ace0b9400aa213ea8efa]: Words in reg. 69(1A) omitted (with effect in accordance with s. 24(11) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 24(9)(b)(11)

[^key-a9c19b00253aac599d8936cac761a391]: Words in reg. 69(1A) renumbered as reg. 69(1A)(a) (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2026 (c. 11), s. 24(9)(a)(11)

[^key-a7aa757da47d391c5aa87fb405731ec9]: Reg. 69(1A)(b) and word inserted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2026 (c. 11), s. 24(9)(c)(11)

[^key-842e830cdce3a64909fe19ed29129579]: Reg. 80(5A) inserted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2026 (c. 11), s. 24(10)(11)

[^key-26fd5b6cf4c28e78a1f97594774047e7]: Reg. 61C(9A) inserted (6.4.2026) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2026 (S.I. 2026/189), regs. 1, 2(2)

[^key-a097e2b0b5f1bf4cb18fd2dd979504f2]: Reg. 207(1A)(1B) inserted (6.4.2026) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2026 (S.I. 2026/189), regs. 1, 2(3)

[^M_F_675facbc-bf36-4c9e-86a9-6780e1ed8c4a]: Reg. 207(2) omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 19

Employer’s request for a direction and appeal against refusal

72A

• (1) In relation to condition A in regulation 72(3), the employer may by notice to the Inland Revenue (“the notice of request”) request that the Inland Revenue make a direction under regulation 72(5).

• (2) The notice of request must—

• (a) state—

• (i) how the employer took reasonable care to comply with these Regulations; and

• (ii) how the error resulting in the failure to deduct the excess occurred;

• (b) specify the relevant payments to which the request relates;

• (c) specify the employee or employees to whom those relevant payments were made; and

• (d) state the excess in relation to each employee.

• (3) The Inland Revenue may refuse the employer’s request under paragraph (1) by notice to the employer (“the refusal notice”) stating—

• (a) the grounds for the refusal, and

• (b) the date on which the refusal notice was issued.

• (4) The employer may appeal against the refusal notice—

• (a) by notice to the Inland Revenue,

• (b) within 30 days of the issue of the refusal notice,

• (c) specifying the grounds of the appeal.

• (5) For the purpose of paragraph (4) the grounds of appeal are that—

• (a) the employer did take reasonable care to comply with these Regulations, and

• (b) the failure to deduct the excess was due to an error made in good faith.

• (6) If on appeal under paragraph (4) that is notified to the tribunal it appears to the tribunal that the refusal notice should not have been issued the tribunal may direct that the Inland Revenue make a direction under regulation 72(5) in an amount the tribunal determines is the excess for one or more tax periods falling within the relevant tax year.

Employee’s appeal against a direction notice where condition A is met

72B

• (1) An employee may appeal against a direction notice under regulation 72(5A)(a)—

• (a) by notice to the Inland Revenue,

• (b) within 30 days of the issue of the direction notice,

• (c) specifying the grounds of the appeal

• (2) For the purpose of paragraph (1) the grounds of appeal are that—

• (a) the employer did not act in good faith,

• (b) the employer did not take reasonable care, or

• (c) the excess is incorrect.

• (3) On an appeal under paragraph (1) that is notified to the tribunal, the tribunal may—

• (a) if it appears ... that the direction notice should not have been made, set aside the direction notice; or

• (b) if it appears ... that the excess specified in the direction notice is incorrect, increase or reduce the excess specified in the notice accordingly.

Employee’s appeal against a direction notice where condition A is met

72C

• (1) An employee may appeal against a direction notice under regulation 72(5A)(b)—

• (a) by notice to the Inland Revenue,

• (b) within 30 days of the issue of the direction notice,

• (c) specifying the grounds of the appeal.

• (2) For the purpose of paragraph (1) the grounds of appeal are that—

• (a) the employee did not receive the payments knowing that the employer wilfully failed to deduct the amount of tax which should have been deducted from those payments, or

• (b) the excess is incorrect.

• (3) On an appeal under paragraph (1) that is notified to the tribunal, the tribunal may—

• (a) if it appears ... that the direction notice should not have been made, set aside the direction notice; or

• (b) if it appears ... that the excess specified in the direction notice is incorrect, increase or reduce the excess specified in the notice accordingly.

Appeals: supplementary provisions

72D

• (1) This regulation applies to appeals under regulations 72A(4), 72B, 72C, 72G and 81A.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .