{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-etc-amendment-regulations-2006/note",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-etc-amendment-regulations-2006/note.json",
  "legislation": "uksi/2006/777",
  "legislation_title": "The Income Tax (Pay As You Earn, etc.), (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-etc-amendment-regulations-2006",
  "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 (S.I.2003/2682) (“the PAYE Regulations”) and the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003 (S.I. 2003/2495) as a consequence of the abolition of the payment of working tax credit via employers introduced by the Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200).\nRegulation 1 provides for the citation, commencement and effect.\nRegulation 2 introduces the amendments to the PAYE Regulations.\nRegulation 3 amends regulation 70 of the PAYE Regulations so that working tax credit paid through the payroll is removed from an employer’s calculation as to whether or not he is entitled to pay deductions of tax and national insurance contributions on a quarterly basis. It also removes various definitions relating to working tax credits which are now obsolete.\nRegulation 4 amends regulation 191 of the PAYE Regulations so as to remove the condition that an employer is required to prepare or maintain a deduction working sheet in respect of an employee to whom he paid working tax credit.\nRegulation 5 removes an amount deducted for working tax credit from the total amount of tax due for the year in question when calculating the amount of a surcharge.\nRegulation 6 amends the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003 so as to remove a reference to working tax credit from the definition of a small employer. The amended definition applies for the tax year 2007-2008 onwards.\nHM Revenue and Customs published a regulatory impact assessment in respect of the abolition of the payment of working tax credit via employers on 8 August 2005. That assessment is now available on the website of HM Revenue and Customs at www.hmrc.gov.uk/ria or obtained by writing to The Ministerial Correspondence Unit, 1st Floor, Ferrers House, PO Box 38, Castle Meadow Road, Nottingham, NG2 1BB.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/777/note",
    "retrieved_at": "2026-10-29T04:33:54.074551+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."
}