{
  "url": "https://openlegislation.uk/income-tax-employments-no-19-regulations-1990/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-19-regulations-1990/regulation-5.json",
  "legislation": "uksi/1990/79",
  "legislation_title": "The Income Tax (Employments) (No. 19) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-no-19-regulations-1990",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the Principal Regulations",
  "text": "For Regulation 27 there shall be substituted —\n“27 (1) If within 14 days of the end of any income tax month the employer has paid no amount of tax to the Collector under Regulation 26 for that income tax month, and the Collector is unaware of the amount, if any, which the employer is liable so to pay, the Collector may give notice to the employer requiring him to render, within 14 days, a return in the prescribed form showing the amount of tax which the employer is liable to pay to the Collector under that Regulation in respect of the income tax month in question.\n(2) Where a notice given by the Collector under paragraph (1) extends to two or more consecutive income tax months, the provisions of these Regulations shall have effect as if the said consecutive income tax months were one income tax month.\n(3) A notice may be given by the Collector under paragraph (1) notwithstanding that an amount of tax has been paid to him by the employer under Regulation 26 for an income tax month, if the Collector is not satisfied that the amount so paid is the full amount which the employer is liable to pay to him for that month, and the provisions of this Regulation shall have effect accordingly.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/79/regulation/5",
    "retrieved_at": "2026-10-29T15:29:22.386098+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}