Income Tax (Pay as you earn) (Amendment No.2) Regulations 2015 come into force

Implementation date: 6 April 2015

The Income Tax (Pay As You Earn) (Amendment No.2) Regulations 2015 (SI 2015/171) amend the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) to require specified employment intermediaries to provide specified information to HM Revenue and Custom and to keep and preserve specified information and documents.