
1 
These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2023 and come into force on 6th April 2023.
2 

(1) The Income Tax (Pay As You Earn) Regulations 2003 are amended as follows.
(2) In regulation 207 (specified information), after paragraph (1)(e) insert—“
(f) the return and accompanying information required by regulation 85 (employers: annual return of other earnings (Form P11D)).”.
(3) In regulation 210 (penalty for failing to deliver specified information)—
(a) in paragraph (1), at the beginning, for “An” substitute “Subject to paragraph (5), an”;
(b) after paragraph (4), insert—“
(5) Where the specified information is the return and accompanying information required by regulation 85 (employers: annual return of other earnings (Form P11D)) this regulation does not apply.”.
Jim Harra
Angela MacDonald
Two of the Commissioners for His Majesty’s Revenue and Customs
At 10.30 a.m. on 13th March 2023