Proposed amendments to the Income Tax (Pay As You Earn) Regulations 2003.
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HM Revenue and Customs published, for external comment, draft Statutory Instruments making amendments to the Income Tax (Pay As You Earn) Regulations 2003 (the 2003 Regulations).
The deadline for comments to be received was 3 August 2014.
The response to this technical consultation ‘Maintaining customer service levels in peak periods: Comments on draft PAYE legislation’ was published on 6 January 2015.
The response document summarises the comments received, and sets out the government’s response and next steps.
Following the consultation, the government now plans to proceed with the amendments to remove the requirement to issue notices of coding to individuals where there is no liability to tax and to provide for the digital issue of notices of coding.
We are not proceeding with the proposed amendment to delay employee notices of coding for up to 30 days at this time. We have noted the concerns raised through this consultation about delaying coding notices for up to 30 days and want to ensure the changes we put in place, and their impacts, are fully assessed. We are therefore going to postpone this regulatory change pending further review.