OpenLegislation

Regulation 14 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

Original text. Later amendments are not shown.

In Schedule A1 (real time returns)—

(a)

after paragraph 22A insert—

“22B.

If applicable, an indication that comprised within the payment is an amount treated as a payment of PAYE income under regulation 61B (PAYE: benefits in kind) and, if so, the amount of the specified benefit in respect of which tax has been deducted.”;

(b)

in paragraph 26 for “Forms P11D and P9D” substitute “Form P11D”.