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SI 2022/1243
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SI 2022/1243 · regulation
The Income Tax (Pay As You Earn) (Amendment) Regulations 2022
The Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”).
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Last fetched 30 Apr 2026 · legislation.gov.uk
Lifecycle
Department
Made
28 Nov 2022
—
In force
20 Dec 2022
Enabling power
The Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003, and now exercisable by them, make the following Regulations:
Documents
Open on legislation.gov.uk →
Explanatory Memorandum
UK Explanatory Memorandum
application/pdf
· 29 Nov 2022
· 35 KB
Instrument
Instrument
application/pdf
· 29 Nov 2022
· 38 KB
Related SIs
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The Income Tax (Pay As You Earn) (Amendment) Regulations 2023
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The Income Tax (Pay As You Earn) (Amendment) Regulations 2021