{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-117",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-117.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/117",
  "kind": "regulation",
  "number": "117",
  "heading": "Retention of PSA records",
  "text": "(1) An employer must keep PSA records for not less than 3 years after the end of the most recent tax year to which they relate.\n(2) “PSA records” means all books, documents and other records relating to—\n(a) the qualifying general earnings comprised in the PSA,\n(b) the calculation of amounts for which the employer is accountable to HMRC in accordance with the PSA, and\n(c) the payment of those amounts to HMRC.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 117(1) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 117(2)(b) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(c)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 117(2)(c) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(c)(ii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 117(3) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(d)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 117(4) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(d)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 117(5) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(d)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 117(6) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(d)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Reg. 117(7) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(d)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Reg. 117(8) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(d)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Word in reg. 117 heading substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(a)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 117 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/117",
    "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."
}