# The Income Tax (Pay As You Earn) (Amendment) Regulations 2023, Regulation 2: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


(1) The Income Tax (Pay As You Earn) Regulations 2003 are amended as follows.
(2) In regulation 207 (specified information), after paragraph (1)(e) insert—
“(f) the return and accompanying information required by regulation 85 (employers: annual return of other earnings (Form P11D)).”.
(3) In regulation 210 (penalty for failing to deliver specified information)—
(a) in paragraph (1), at the beginning, for “An” substitute “Subject to paragraph (5), an”;
(b) after paragraph (4), insert—
“(5) Where the specified information is the return and accompanying information required by regulation 85 (employers: annual return of other earnings (Form P11D)) this regulation does not apply.”.

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Source: https://www.legislation.gov.uk/uksi/2023/307/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2023/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.