# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 30: Non-cumulative basis: employee not paid weekly or monthly

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

(1) This regulation applies if—
(a) an employer normally makes main relevant payments to an employee at regular intervals which are longer than a week, other than monthly, and
(b) the employee’s code is used on the non-cumulative basis.
(2) Each main relevant payment in a tax year is treated for the purposes of calculating the deduction of tax as having been made at the end the period which—
(a) starts on 6th April, and
(b) finishes at the end of the employee’s regular payment interval.
(3) If the employee’s main relevant payments are normally made at regular intervals which are longer than a year, any such payment in a tax year is treated, for the purposes of calculating the deduction of tax, as made on 5th April in that tax year.
(4) But, in every case, the employer must record the actual date of every payment in the deductions working sheet.

---
Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/30 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.