Voluntary payrolling extended

Implementation date: 6 April 2017

The Income Tax (Pay As You Earn) (Amendment No.3) Regulations 2016 (SI 2016/1137) amend the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) to extend voluntary payrolling, to enable employers to payroll non-cash vouchers and credit tokens provided to employees from 6 April 2017.