# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 67BB: Employees paid in specified circumstances


(1) This regulation applies if an employer makes a payment to an employee and all of the circumstances in paragraph (2) apply.
(2) The circumstances are that—
(a) the payment includes an amount which is a relevant payment for work undertaken by the employee on—
(i) the day the payment is made, or
(ii) provided that the payment is made before the employee leaves the place of work at the end of the employee’s period of work, the day before the payment is made,
(b) in respect of the work mentioned in sub-paragraph (a), it was not reasonably practicable for the employer to calculate the payment due before the completion of the work, and
(c) it is not reasonably practicable for the employer to deliver the information required by regulation 67B(1) on making the payment.
(3) The employer need not deliver the information required by regulation 67B(1) on or before making the payment.
(4) 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.

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