Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003 come into force

Implementation date: 20 October 2003

The Regulations provide for the payment of incentives to employers who are not required to file their end of year return electronically, but do so voluntarily. The Regulations apply to the years of assessment 2004-05 to 2008-09. The Regulations can be viewed on the OPSI website.