{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/schedule-A1/paragraph-43",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/schedule-A1/paragraph-43.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": "schedule/A1/paragraph/43",
  "kind": "paragraph",
  "number": "43",
  "heading": "Information on the commencement of employment",
  "text": "The statements in this paragraph are—\n(a) the employee intends to live in the United Kingdom for 183 days or more,\n(b) the employee intends to live in the United Kingdom for less than 183 days, or\n(c) the employee will work both inside and outside the United Kingdom, but will live outside.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. A1 inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 52, Sch. (with reg. 53)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. A1 para. 43(a) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(m)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. A1 para. 43(b) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(m)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/schedule/A1/paragraph/43",
    "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."
}