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The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2020

S.I. 2020/373 · Made 27 March 2020

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Income Tax

Made 27th March 2020

Laid before the House of Commons 30th March 2020

Coming into force 11th May 2020

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003f1.

Annotations to the whole text

Footnotes

f1

2003 c. 1. Section 684 was amended by paragraph 102 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) with the effect that the Commissioners for Her Majesty’s Revenue and Customs have the power to make the Regulations. Further relevant amendments were also made by section 145(1) and (2) of the Finance Act 2003 (c. 14), paragraph 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), paragraphs 2, 3(1), 3(2) and 7 of Schedule 58 to the Finance Act 2009 (c. 10) and section 225(1) and (2) of the Finance Act 2012 (c. 14).

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Income Tax (Pay As You Earn) Regulations 2003
  3. 3Amendment of the Income Tax (Pay As You Earn) Regulations 2003
  4. Signature
  5. Explanatory note

1Citation and commencement

These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2020 and come into force on 11th May 2020.

2Amendment of the Income Tax (Pay As You Earn) Regulations 2003

The Income Tax (Pay As You Earn) Regulations 2003f1 are amended as follows.

3Amendment of the Income Tax (Pay As You Earn) Regulations 2003

In Schedule A1f1 (real time returns), after paragraph 22Df2 insert—

“22E.

If applicable, an indication that the payment to which the return relates is a payment in respect of an engagement to which Chapter 10, Part 2 of ITEPA applies by virtue of section 61M(1) of that Actf3.”.

Signature

Ruth Stanier

Angela MacDonald

Two of the Commissioners for Her Majesty’s Revenue and Customs

27th March 2020

Explanatory note

(This note is not part of the Regulations)

The Regulations which come into force on 11th May 2020 amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“PAYE Regulations”).

Regulations 2 and 3 insert paragraph 22E into Schedule A1 to the PAYE Regulations which deals with information to be included in real time information returns. Paragraph 22E provides that employers must identify any payments which relate to an engagement to which Chapter 10, Part 2 of the Income Tax (Earnings and Pensions) Act 2003 applies, when making real time information returns.

A Tax Information and Impact Note covering this instrument was published on 11th July 2019 alongside draft legislation on the off-payroll working rules originally due to take effect from April 2020 and is available on the website at: https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020. It remains an accurate summary of the impacts that apply to this instrument.