# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 22: The cumulative basis

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

An employer must deduct or repay tax on the cumulative basis, unless these Regulations provide otherwise.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/22 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.