SI 2024/305 Income Tax (Pay As You Earn) (Amendment) Regulations 2024

Published on: 12 March 2024

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) with effect from 6 April 2024 to simplify the reporting process for employers in respect of salary advances made to employees.

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

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