Policy paper

Legislative Change to PAYE Regulation 72F

This Tax Information and Impact Note describes the legislative changes to PAYE Regulation 72F.



The measure enables HM Revenue & Customs (HMRC) to calculate the amount of tax due where workers whose employment status has been recategorised have made self assessed payments. It also provides HMRC with an option when it issues a notice to the employee of whether to include details of the amounts offset and the tax years they refer to, or merely state the employment to which the notice applies.

Published 24 February 2014