Parts of the Tax Credit (Payment by Employers, etc) (Amendment) Regulations 2005 come into force

Implementation date: 1 April 2006

The Regulations amend the Working Tax Credit (Payment by Employers) Regulations 2002 and the Tax Credits (Payment by the Board) Regulations 2002. The principal effect of the amendments is that from 1 April 2006 all existing claimants of working tax credit will be paid directly by the Commissioners for Her Majesty's Revenue and Customs rather than via employers. The Regulations can be viewed on the OPSI website.