SI 2021/218 The Income Tax (Pay As You Earn) (Amendment) Regulations 2021

Published on: 09 March 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend the Income Tax (Pay As You Earn) Regulations, SI 2003/2682 to implement new reporting requirements where an employer is correcting errors in their returns.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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