Introductory Text
PART 1 Preliminary
1.Citation, commencement and application
2.Amendment of the Income Tax (Pay As You Earn) Regulations 2003
PART 2 Failure to account for deductible tax
3.Determinations
PART 3 Communications
CHAPTER 1 Electronic communications: interpretation
4.Revocations
CHAPTER 2 Electronic payment by large employers
5.Definition of large employers
6.Large employers required to make specified payments electronically
7.Revocations
CHAPTER 3 Mandatory use of electronic communications
8.Delivery of information
9.Employers
10.Specified information
11.Penalties
12.Other revocations
CHAPTER 4 Methods of providing information, etc
13.How information must or may be delivered by employers
14.How information may be delivered by Her Majesty’s Revenue and Customs
CHAPTER 5 Consequential amendments
15.Interpretation
16.Multiple PAYE schemes
17.Employment and support allowance
Signature
Explanatory Note