The Income Tax (Pay As You Earn) (Amendment) Regulations 2008
These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (“the PAYE Regulations”). The changes form three main groups: (i) amendments consequential upon the abolition of the starting rate of income tax, (ii) amendments to provide a further case where tax may be recovered from the employee, rather than the employer, and (iii) amendments affecting the way Revenue and Customs may recover tax. In addition, the opportunity presented by these Regulations is taken to replace some of the adjacent references to the Inland Revenue with references to “HMRC”.