Search Legislation

Advanced Search

The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007

Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Amendment of the Income Tax (Pay As You Earn) Regulations 2003

This section has no associated Explanatory Memorandum

6.  In regulation 47(1) (procedure in Form P46 cases: Statement A applies)—

(a)in paragraph (2), for “exceeds the PAYE threshold” substitute “equals or exceeds the lower earnings limit”;

(b)for paragraph (2)(a) substitute—

“(a)send the Form P46 to Her Majesty’s Revenue and Customs,”;

(c)after paragraph (2) insert—

“(2A) To comply with paragraph (2)(a)—

(a)the employer must send the Form P46 to Her Majesty’s Revenue and Customs even if the employee has not provided all of the information required by regulation 46, and

(b)the employer must provide any of the information required by regulation 46(1B)(2) that the employee has not provided.”; and

(d)after paragraph (3) add—

“(4) In this regulation, “lower earnings limit” means the lower earnings limit for Class 1 contributions for the purposes of section 5(1) of the Social Security Contributions and Benefits Act 1992(3).”.

(1)

Regulation 47 was amended by regulation 4 of S.I. 2005/2691.

(2)

Paragraph (1B) of regulation 46 was inserted by regulation 3(2) of S.I. 2005/2691.

(3)

1992 c. 4; section 5(1) provides that the lower earnings limit is the amount specified for every tax year by regulations, the most recent of these being S.I. 2007/118.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources