Income Tax (Pay As You Earn) (Amendment) Regulations 2010 come into force

Implementation date: 6 April 2010

The Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682). The amendments include altering the arrangements under which certain employers are required to file documents with, and make payments to, HMRC using electronic means and allowing employers for the first time to provide the end of year pay and tax certificate, the form P60, to their employees electronically. The Regulations can be viewed on the OPSI website.