Amend the Income Tax (Pay As You Earn) Regulations, SI 2003/2682, to introduce the Real Time Information programme and close the Simplified PAYE Deduction Scheme to new employees from 6 April 2012.
6 April 2012
Legislation Affected
SI 2003/2682 amended
Summary
Allow the phasing in of Real Time Information for different employers between commencement and October 2013.
Grant HMRC power to require security or further security for sums owed under the PAYE system. Detail the circumstances that give rise to the power and the procedural requirements. Specify the time limits to pay within before an employer will have committed an offence under Income Tax (Earnings and Pensions) Act 2003, s 684.
Ensure where employment related securities are paid by a former employer after the end of an employment and which were not included on the
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