{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009.json",
  "id": "uksi/2009/2029",
  "title": "The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009",
  "short_title": "Income Tax (Pay As You Earn) 2009",
  "long_title": "These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I.2003/2682; “the PAYE Regulations”) to provide for the mandatory electronic communication of certain returns. It is already mandatory for employers employing 50 or more employees to deliver certain information by an approved method of mandatory electronic communications, this is now extended to all employers in respect of the return, and accompanying information, required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)) of the PAYE Regulations. (This is referred to as a “relevant annual return” in these Regulations.)",
  "citation": "S.I. 2009/2029",
  "type": "uksi",
  "year": "2009",
  "number": "2029",
  "version": "current",
  "date": "2009-07-22",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement, transitional and interpretation",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-13",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-14",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-15",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2009-07-23",
      "size": null,
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/pdf/uksi_20092029_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2009/2029/pdfs/uksi_20092029_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2009-07-23",
      "size": null,
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/pdf/uksiem_20092029_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2009/2029/pdfs/uksiem_20092029_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
      "provisions": [
        "section/684"
      ]
    },
    {
      "id": "ukpga/2002/23",
      "title": "Finance Act 2002",
      "url": "https://openlegislation.uk/finance-act-2002",
      "provisions": [
        "section/136"
      ]
    },
    {
      "id": "ukpga/2003/14",
      "title": "Finance Act 2003",
      "url": "https://openlegislation.uk/finance-act-2003",
      "provisions": [
        "section/205"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/changes.json",
  "changes_made_by": 22,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2029",
    "retrieved_at": "2026-10-29T03:07:52.085870+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."
}