Income Tax (Pay As You Earn) (Amendment) Regulations 2009 come into force

Implementation date: 1 April 2009

The Regulations modify the procedure for new Pay As You Earn (PAYE) income tax records for seconded expatriates; remove the powers of Her Majesty’s Revenue and Customs to require production or allow inspection of an employer’s PAYE records, reduce PAYE reporting requirements about providing company cars, and end simplified PAYE income tax arrangements for reserve forces’ pay. The Regulations can be viewed on the OPSI website.