# The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, Regulation 41: Retention by employer of PAYE records

Extent: E+W+S+N.I.

In regulation 97(3)(a) (retention by employer of PAYE records), after “46)” insert “, information provided under regulation 40A(1) (duty of employee to assist with completion of new employee fields in returns under regulations 67B and 67D)”.

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Source: https://www.legislation.gov.uk/uksi/2012/822/regulation/41 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.