The Income Tax (Pay As You Earn) (Amendment) Regulations 2011
These Regulations amend the Income Tax (Pay as You Earn) Regulations 2003 (S.I. 2003/2682: “the PAYE Regulations”) to define the additional rate of income tax as well as the 0T and additional rate income tax codes and also require employers to deduct income tax using the 0T rate code instead of the basic rate tax code in specified circumstances. The Regulations also clarify the meaning of “a specified date” for the purpose of regulation 198A of the PAYE Regulations.