CISR17730 - The Scheme: secondary legislation: SI2013/620
This Statutory Instrument amends Reg 32 and Reg 56 SI2005/2045 and the revised text for each is as shown below. These amended Regulations apply only from 6 April 2013, and should be read in conjunction with the Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (SI2012/822) and the Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (SI2013/521) which allows for the introduction of Real Time Information (RTI);
Regulation 32 (Exceptions from compliance obligations)
Table 3 has been amended in respect of the obligation to submit a return under PAYE regulations, the revised entry in the table is as follows:
| 1. Prescribed obligations | 2. Prescribed circumstances |
|---|---|
| 听 | 听 |
| Obligation to submit a return under regulation 85 of the PAYE Regulations (annual return of other earnings) within the required period. | Return is submitted after the due date. |
Regulation 56 (Application by the Commissioners for Her Majesty바카라 사이트檚 Revenue and Customs of sums deducted under section 61 of the Finance Act 2004)
The wording in paragraph 56(5)(b) has been changed to;
(b) the qualifying subcontractor has paid to the Commissioners for Her Majesty바카라 사이트檚 Revenue and Customs 바카라 사이트�
(i) any amounts the qualifying sub-contractor deducted from contract payments in their capacity as a contractor during that tax year, and
(ii) any amounts due under the PAYE Regulations in respect of that tax year.바카라 사이트�