# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 67BA: Employees in respect of whom employer is not required to maintain deductions working sheets


(1) This regulation applies if an employer makes a relevant payment to an employee in respect of whom the employer is not required by regulation 66 (deductions working sheets) to maintain a deductions working sheet.
(2) The employer need not deliver the information required by regulation 67B(1) on or before making the payment.
(3) The employer must deliver that information no later than the end of the period of 7 days starting with the day following the day on which the payment is made.

---
Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/67BA (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-67BA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.