Areas of the legislation:
  • Improving the operation of PAYE: Collecting Real Time Information

Improving the operation of PAYE: Collecting Real Time Information

HM Revenue & Customs has published draft amendments to regulations relating to PAYE (Pay As You Earn), National Insurance contributions (NICs) and Construction Industry Scheme (CIS), supported by a technical note.

Draft amendments to the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) (the PAYE Regulations) (PDF 157K)

Draft PAYE Direction (PDF 14K)

Draft amendments to the Social Security (Contributions) Regulations 2001 (SI 2001/1004) ('the NICs Regulations') (PDF 65K)

and

Draft amendments to the Income Tax (Construction Industry Scheme) Regulations 2005 (SI 2005/2045) ('the CIS Regulations') (PDF 25K)

Please send any comments to PA Harris by 9 January 2012.