PAYE Regulations
The new Regulations have now been made. They will apply from April 2004.
The Regulations and the project's commentary on them (together with tables of origins and destinations) will be published on Her Majesty's Stationary Office Web Site. In the mean time they are available here in PDF format. Alternatively all three PDF documents are available to download in a compressed format (zip) (1561K). To save a document to your hard drive, right click on the link and choose the save option:
- The
Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682)
- Commentary on the Regulations (with tables of origins and destinations) ( 850K)
- A Regulatory Impact Assessment (154K) relating to the Regulations is available.
We have also produced a Response Document (223K) summarising comments made in response to the consultation on draft regulations published in April 2003.
The Regulations were developed in consultation with users. Progress reports to our Committees included early drafts of most of the regulations with more details of the background to them. Revised draft Regulations were then published in April 2003 for formal consultation. These earlier drafts are available below
| 1st Progress Report | October 2001 |
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| 2nd Progress Report Regulations 3 - 39 of SI 1993/744 | April 2002 |
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| 3rd Progress Report Regulations 40 - 55 | July 2002 |
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| 4th Progress Report Regulations 80A to 80N | October 2002 |
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| 5th Progress Report Regulations 81 - 98H | November 2002 |
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| 6th Progress Report Regulations 99 - 108 | December 2002 |
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| 7th Progress Report Regulations 56 - 80 | January 2003 |
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| Complete first Draft Regulations |
April 2003 |
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Comments and questions about this work can be e-mailed to: - Basil.Rajamanie@ir.gsi.gov.uk or sent by post to Basil Rajamanie, Room 826, SW Wing, Bush House, London WC2B 4RD
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