The Income Tax (Employments) (Amendment) Regulations 1998
These Regulations amend the Income Tax (Employments) Regulations 1993 (S.I. 1993/744) (“the principal Regulations”) so as to provide that certain information which an employer is required under the principal Regulations to send to the inspector or collector in connection with PAYE may be sent by way of electronic transmission rather than in paper form. The Regulations also provide that PAYE code authorisations may be notified to employers electronically.