The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2013

• Citation: S.I. 2013/2300
• Sections: 2

Section 1 Citation, commencement, effect and interpretation

(1) These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2013 and come into force on 6th October 2013.

(2) These Regulations have effect in relation to relevant payments made in the period beginning on 6th October 2013 and ending on 5th April 2014.

(3) In paragraph (2) “relevant payments” has the meaning given in regulation 4 of the Income Tax (Pay As You Earn) Regulations 2003 .

Section 2 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

In regulation 67B(1) (real time returns of information about relevant payments) of the Income Tax (Pay As You Earn) Regulations 2003 —

(a) at the beginning of paragraph (1) insert “Subject to paragraphs (1A) and (1B),”; and

(b) after paragraph (1) insert—

(1A) In the period from 6th October 2013 to 5th April 2014 a Real Time Information employer who on 6th October 2013 employs no more than 49 employees may proceed in accordance with paragraph (1B).

(1B) A Real Time Information employer within paragraph (1A) must deliver to HMRC the information specified in Schedule A1 by the last day of the tax month in which the payment is made unless the employer is not required by regulation 66 (deductions working sheets) to maintain a deductions working sheet for any employees.