Income Tax (Pay As You Earn) (Amendment No.2) Regulations 2012 come into force
Implementation date: 9 August 2012
The Regulations require certain employers to include a reference in a return made to HM Revenue and Customs (HMRC) under reg.67B of the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682). They also require the providers of certain electronic payment services to provide information relevant to the creation of that reference to HMRC. The Regulations can be viewed on the UK legislation website.