The Income Tax (Pay As You Earn) (Amendment) (No. 2) Regulations 2024
These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (“the PAYE Regulations”) and make provision for His Majesty’s Revenue and Customs (“HMRC”) to set off amounts of tax already paid by a worker and their intermediary on income from engagements under the off-payroll working (IR35) rules against a subsequent PAYE liability of the deemed employer in respect of the same income.
Lifecycle
Department
Made
11 Mar 2024
—
In force
06 Apr 2024
Enabling power
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 684(1) and (2) and 688AB of the Income Tax (Earnings and Pensions) Act 2003.
DocumentsOpen on legislation.gov.uk →