Policy paper

Draft legislation: amendments to regulation 72E and F of PAYE regulations

Proposed amendments to the Income Tax PAYE Regulations 2003.



HM Revenue and Customs has published for external comment draft legislation making amendments to the Income Tax PAYE Regulations 2003 and with accompanying Explanatory Memorandum and Tax Information and Impact Note - Legislative Change to PAYE Regulation 72F.

Questions or comments on the draft legislation should be sent by email to PAYE Policy Team by 9 March 2014.

Published 21 February 2014