Draft legislation: the Income Tax (Pay AS You Earn) (amendment no X) Regulations 2015
This draft legislation explains reporting regulations for employment intermediaries.
Documents
Record keeping and reporting requirements for intermediaries - summary of responsesapplication/pdfDraft legislation: Draft Statutory Instrument - the Income Tax (PAY As You Earn) Regulations 2003application/pdfExplanatory Memorandum - the Income Tax (Pay AS You Earn) (Amendment No X) Regulations 2015application/pdfExplanatory Note - the Income Tax (Pay AS You Earn) (Amendment No X) Regulations 2015application/pdf