Explanatory note

These Regulations, which come into force on 6th April 1993, make a number of miscellaneous amendments to the Income Tax (Employments) Regulations 1973 (“the 1973 Regulations”) in advance of consolidating Regulations, which are designed to come into force immediately afterwards on that same date.

Regulation 3 makes it clear that section 56 of the Taxes Management Act 1970 applies to appeals under regulation 10 of the 1973 Regulations; and regulation 11 provides that where records are maintained by computer, the person required to make them available for inspection shall provide the authorised officer with all facilities necessary for obtaining information from them.

The remaining regulations make provision for employees' national insurance numbers to be included in returns, provide for obsolete material to be omitted and make other detailed amendments.