The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2012
The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (“the 2012 Regulations”) amended the Income Tax (Pay As You Earn) Regulations 2003 to make provision for the changes being made to the Pay As You Earn system by the Real Time Information programme and, in particular, inserted new regulation 67B. This requires employers to report pay and tax information to HM Revenue and Customs (“HMRC”) each time a relevant payment is made to an employee.
Lifecycle
Department
Made
18 Jul 2012
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In force
09 Aug 2012
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 136 of the Finance Act 2002and section 684 of the Income Tax (Earnings and Pensions) Act 2003and now exercisable by them:
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