{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2024/note",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2024/note.json",
  "legislation": "uksi/2024/355",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) (No. 2) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2024",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (“the PAYE Regulations”) and make provision for His Majesty’s Revenue and Customs (“HMRC”) to set off amounts of tax already paid by a worker and their intermediary on income from engagements under the off-payroll working (IR35) rules against a subsequent PAYE liability of the deemed employer in respect of the same income.\nRegulation 2 adds new regulations 72GA, 72GB and 72GC to the PAYE Regulations. New regulation 72GA sets out the conditions for set off or recovery in relation to deemed direct payments made on or after 6 April 2017, and it provides for certain trigger events.\nNew regulation 72GB sets out provisions for the set off of the tax paid or assessed. This includes service of a direction notice.\nNew regulation 72GB(8) provides that neither the worker or intermediary can make a claim for repayment or relief of, or deduct or set off against, the amount of tax already paid and referred to in new regulation 72GA.\nNew regulations 72GC(1) and 72GC(2) provide for an appeal against a direction notice where the grounds are that the worker or intermediary did not receive the deemed direct payment referred to in the notice, no tax has been paid on that payment, the amount recovered is incorrect or no trigger event has occurred.\nNew regulation 72GC(3) sets out what the tribunal may do on an appeal.\nRegulation 3 deals with some consequential amendments.\nA Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/355/note",
    "retrieved_at": "2026-10-28T21:32:50.095787+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."
}