# The Income Tax (Employments) (No. 21) Regulations 1991, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Income Tax (Employments) Regulations1973 (“the PAYE Regulations”) to allow certain employers to pay deductions under Pay As You Earn“PAYE”) to the Inland Revenue quarterly rather than monthly. The amendedrules will apply to employers whose average monthly payments of PAYE,National Insurance Contributions (“NIC”) and the statutory deduction imposed by section 559 of the Incomeand Corporation Taxes Act 1988 on payments to sub-contractors (“the statutory deduction”) are expected to be less than £400 in total, and will applyto payments on and after 19th May 1991.
Regulation 1 provides for citation and commencement and regulation 2 contains definitions.
The remainder of these Regulations make amendments to the PAYE Regulations.
Regulation 3 provides for further definitions to be inserted inRegulation 2(1) of the PAYE Regulations.
Regulation 4 substitutes three new Regulations in the PAYE Regulations (Regulations 26, 26A and 26B) in place of the previous Regulation 26. The new Regulation 26 contains the basic rule that an employer shall pay deductions under PAYE to the Inland Revenue monthly. The new Regulation 26A provides that an employer who expects that his average monthly payments of PAYE, NIC and thestatutory deduction will be less than £400 in total may paydeductions under PAYE quarterly and not monthly. Regulation 26B containsfurther provisions relating to the payment of tax by an employer, andthese apply whether deductions under PAYE are being paid monthly orquarterly.
Regulations 5, 6, 7, 8, 9, 10 and 11 amend Regulations 27,27A, 28, 29, 29A, 32 and 34 of the PAYE Regulations respectively toensure that these PAYE Regulations apply to employers paying quarterlyas well as to employers paying monthly.
Regulation 12 amends Regulation 51 of the PAYE Regulations. The amendments made are consequential upon the introduction of the new definitions in Regulation 2(1) of the PAYE Regulations.

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Source: https://www.legislation.gov.uk/uksi/1991/1080/note (the official version)
Page: https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.