{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2011",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2011.json",
  "id": "uksi/2011/729",
  "title": "The Income Tax (Pay As You Earn) (Amendment) Regulations 2011",
  "short_title": "Income Tax (Pay As You Earn) 2011",
  "long_title": "These Regulations amend the Income Tax (Pay as You Earn) Regulations 2003 (S.I. 2003/2682: “the PAYE Regulations”) to define the additional rate of income tax as well as the 0T and additional rate income tax codes and also require employers to deduct income tax using the 0T rate code instead of the basic rate tax code in specified circumstances. The Regulations also clarify the meaning of “a specified date” for the purpose of regulation 198A of the PAYE Regulations.",
  "citation": "S.I. 2011/729",
  "type": "uksi",
  "year": "2011",
  "number": "729",
  "version": "current",
  "date": "2011-03-11",
  "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-regulations-2011/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2011/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-regulations-2011/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-regulations-2011/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-regulations-2011/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-regulations-2011/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-regulations-2011/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-regulations-2011/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-regulations-2011/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-regulations-2011/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-regulations-2011/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-regulations-2011/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-regulations-2011/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-regulations-2011/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-regulations-2011/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-regulations-2011/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-regulations-2011/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-regulations-2011/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2011-03-14",
      "size": 57194,
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2011/pdf/uksi_20110729_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2011/729/pdfs/uksi_20110729_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2011-03-14",
      "size": 26864,
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2011/pdf/uksiem_20110729_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2011/729/pdfs/uksiem_20110729_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",
        "section/704"
      ]
    },
    {
      "id": "ukpga/1970/9",
      "title": "Taxes Management Act 1970",
      "url": "https://openlegislation.uk/taxes-management-act-1970",
      "provisions": [
        "section/59A",
        "section/59B"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2011/changes.json",
  "changes_made_by": 19,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2011/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2011/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/729",
    "retrieved_at": "2026-10-29T02:13:11.928711+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."
}