Income Tax (Pay As You Earn) (Amendment No.2) Regulations 2013 come into force
Implementation date: 6 October 2013
The Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682), for a limited period of time, to take account of employers with no more than 49 employees operating Real Time Information (RTI). The amendments relax the requirement for employers to deliver a return to HM Revenue and Customs (HMRC) on or before making a relevant payment to an employee. An employer that employs no more than 49 employees, as at 6 October 2013, must deliver the return by the last day of the tax month in which the relevant payment is made. This relaxation of the filing requirement applies for the period beginning on 6 October 2013 and ending on 5 April 2014. The Regulations can be viewed on the UK legislation website.