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In force since 2024-04-06, as the publisher states.
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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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2024 No. 305 Income Tax The Income Tax (Pay As You Earn) (Amendment) Regulations 2024 Made at 4.18 p.m. on 7th March 2024 Laid before the House of Commons 11th March 2024 Coming into force 6th April 2024 The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003.
Propose a changeThese Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2024 and come into force on 6th April 2024.
Propose a change(1) The Income Tax (Pay As You Earn) Regulations 2003 are amended as follows. (2) After regulation 67BC insert— Employees paid advance payments 67BD. (1) Paragraph (2) applies where a Real Time Information employer— (a) makes regular relevant payments to an employee, (b) makes an advance payment to the employee, and (c) makes a reduced regular relevant payment to the employee. (2) Where this paragraph applies— (a) the requirements of regulations 66, 67B and Schedule A1 do not apply to advance payments in the period beginning with the making of the advance payment and ending with the making of the reduced regular relevant payment, and (b) the reduced regular relevant payment and advance payments made in respect of it must be treated for the purposes of regulations 66, 67B and Schedule A1 as if they were a single relevant payment made at the time that the reduced regular relevant payment is made. (3) In this regulation— (a) “advance payment” means a relevant payment that— (i) is not a regular relevant payment, (ii) is for an amount that would otherwise be included in the amount of the next regular relevant payment that follows the making of the relevant payment, and (iii) does not exceed the amount that, at the time that the relevant payment is made, reasonably represents completed service in respect of which no other relevant payment has been made; (b) “completed service” means work undertaken or obligations performed by the employee in accordance with the employee’s contract with the Real Time Information employer; (c) “reduced regular relevant payment” means a regular relevant payment that has been reduced by reference to advance payments made to the employee; (d) “regular relevant payment” means a relevant payment normally made to the employee at fixed intervals of no shorter than a week and no longer than a month.
Propose a change