# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 219: Payment by cheque

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

(1) For the purposes of the following provisions, if—
(a) any payment to the Inland Revenue is made by cheque, and
(b) the cheque is paid on its first presentation to the banker on whom it is drawn,
the payment is treated as made on the day on which the cheque was received by the Inland Revenue.
(2) The provisions are—
regulation 69
due date and receipts for payments of tax
regulation 72
recovery from employee of tax not deducted by employer
regulation 75A
notice and certificate in cases where regulation 67B or 67D returns are not made
regulation 78
notice and certificate if tax may be unpaid
. . .
. . .
. . .
. . .
regulation 115
interest on tax due under PSA
regulation 116
interest due on tax overpaid under PSA.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/219 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-219
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.