# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 113: Variation of PSA

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

(1) HMRC and the employer may, by agreement and consistently with the provisions of this Part, vary the terms of a PSA entered into by them.
(2) The agreement must be—
(a) in writing, and
(b) signed and dated by the employer and by HMRC.
(3) The last date for variation of a PSA is 6th July following the end of the first tax year to which the variation relates ....
(4) In paragraph (2) “in writing” includes electronic communications and “signed” includes electronic signatures.

---
Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/113 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-113
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.