{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-61D",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-61D.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/61D",
  "kind": "regulation",
  "number": "61D",
  "heading": "Deduction and repayments of tax: general rule",
  "text": "(1) Where this Chapter applies an authorised employer must take the following steps—\nStep 1\nBefore making the first main relevant payment to a specified employee in a tax year, the cash equivalent , the relevant amount or amount foregone in respect of the specified benefit or benefits to be provided in that tax year must be determined in accordance with regulation 61E, 61F or 61G (methods of calculating the cash equivalent , the relevant amount or amount foregone in respect of specified benefits), as the case may be.\nStep 2\nDetermine the number of main relevant payments to be made to the specified employee in that tax year.\nStep 3\nDivide the amount obtained from step 1 by the number obtained from step 2.\nThe resulting amount is the Taxable Amount of the Benefit.\nStep 4\nAdd the Taxable Amount of the Benefit to the first main relevant payment.\nStep 5\nDeduct or repay tax on the amount obtained at step 4 in accordance with these Regulations by reference to the employee’s code if the employer has one for the employee, even if the code is the subject of an objection or appeal.\n(2) On making any subsequent main relevant payment in the tax year the authorised employer must add the Taxable Amount of the Benefit to that payment and apply step 5 of paragraph (1) to that amount.\n(3) This regulation is subject to regulations 61H, 61I, 61J, 61K, 61L and 61LA(modifications to the general rule).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 3 Ch. 3A inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015 (S.I. 2015/1927), regs. 1(1), 6"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 61D(1) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 4(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 61D(1) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 4(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 61D(3) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2016 (S.I. 2016/1137), regs. 1(1), 5"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2026/1082",
      "affecting_title": "The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/61D",
    "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."
}