{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-219",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-219.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/219",
  "kind": "regulation",
  "number": "219",
  "heading": "Payment by cheque",
  "text": "(1) For the purposes of the following provisions, if—\n(a) any payment to the Inland Revenue is made by cheque, and\n(b) the cheque is paid on its first presentation to the banker on whom it is drawn,\nthe payment is treated as made on the day on which the cheque was received by the Inland Revenue.\n(2) The provisions are—\nregulation 69\ndue date and receipts for payments of tax\nregulation 72\nrecovery from employee of tax not deducted by employer\nregulation 75A\nnotice and certificate in cases where regulation 67B or 67D returns are not made\nregulation 78\nnotice and certificate if tax may be unpaid\n. . .\n. . .\n. . .\n. . .\nregulation 115\ninterest on tax due under PSA\nregulation 116\ninterest due on tax overpaid under PSA.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 219(2) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 51"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 219(2) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 9(8)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 219 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/219",
    "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."
}