{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-114",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-114.json",
  "legislation": "uksi/2003/2682",
  "legislation_title": "The Income Tax (Pay As You Earn) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003",
  "path": "regulation/114",
  "kind": "regulation",
  "number": "114",
  "heading": "Cancellation of PSA",
  "text": "(1) Either HMRC or the employer may cancel a PSA.\n(2) Cancellation must be effected by a notice in writing to the other party.\n(3) A cancellation comes into effect from the date of the notice.\n(4) If a PSA is cancelled, this Part does not apply to general earnings—\n(a) to which the cancelled PSA related, and\n(b) which are paid, or (as the case may be) provided or made available, after the employer receives notice of the cancellation.\n(5) In paragraph (2) “in writing” includes electronic communications.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 114(1) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 14(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 114(2) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 14(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 114(5) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 14(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 114 in force at 6.4.2004, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/114",
    "retrieved_at": "2026-10-29T05:46:54.297265+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."
}