# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 69: Due date and receipts for payment of tax

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

(1) An employer must pay amounts due under regulation 67G(2) , as adjusted by regulation 67H(2) where appropriate, or 68(2)—
(a) within 17 days after the end of the tax period, where payment is made by an approved method of electronic communications, or
(b) within 14 days after the end of the tax period, in any other case.
(1A) In paragraph (1), the reference to amounts due under regulation 67G(2) includes
(a) any amount the employer was liable to deduct from employees during the tax period ... , and
(b) any amount the employer must account for under regulation 62(5) (notional payments) in respect of notional payments made by the employer during the tax period,
whether or not those amounts were included in any return under regulation 67B (real time returns of information about relevant payments) or 67D (exceptions to regulation 67B).
(2) The Inland Revenue must give a receipt to the employer for the total amount paid under regulation 67G(2) , as adjusted by regulation 67H(2) where appropriate, or 68(2) if asked.
(3) But no separate receipt for tax only need be given if a receipt is given for the total amount of tax and any earnings-related contributions (as defined by regulation 1(2) of the SSC Regulations) paid at the same time.
(4) In paragraph (1) “the tax period”, in relation to an amount of retrospective employment income, means the tax period immediately following the relevant time.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/69 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-69
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.