{
  "url": "https://openlegislation.uk/income-tax-employments-no-22-regulations-1992/note",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-22-regulations-1992/note.json",
  "legislation": "uksi/1992/1059",
  "legislation_title": "The Income Tax (Employments) (No. 22) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-no-22-regulations-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe Income Tax (Employments) Regulations 1973 (“the PAYE Regulations ”) (as amended) allow certain employers to pay deductions under Pay As You Earn ( “PAYE ”) to the Inland Revenue quarterly rather than monthly. The employers in question are those whose average monthly payments of PAYE, National Insurance Contributions ( “NIC ”) and the statutory deduction imposed by section 559 of the Income and Corporation Taxes Act 1988 on payments to sub-contractors are expected to be less than £400 in total.\nRegulation 5 of these Regulations raises the amount of £400 to £450 with effect from 19th May 1992.\nThe opportunity has also been taken (in regulations 3 and 4 of these Regulations) to amend the definition of “income tax period ” in regulation 2(1) of the PAYE Regulations, and to amend a cross-reference in regulation 24(5) of the PAYE Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1059/note",
    "retrieved_at": "2026-10-29T14:23:31.152512+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."
}