The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations, SI 2012/1895, require certain employers to include a reference in a return under regulation 67B of the 2003 regulations (SI 2003/2682) and require the providers of certain electronic payment services to provide to HMRC information relevant to the creation of that reference. The regulations provide for HMRC to make directions specifying details about how the process will work.
The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations, SI 2012/1895, require certain employers to include a reference in a return under regulation 67B of the 2003 regulations (SI 2003/2682) and require the providers of certain electronic payment services to provide to HMRC information relevant to the creation of that reference. The regulations provide for HMRC to make directions specifying details about how the process will work.
