SI 2024/355 The Income Tax (Pay As You Earn) (Amendment) (No. 2) Regulations 2024

Published on: 14 March 2024

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Specialist Tax Statutory Instruments

Article summary

These regulations amend the Income Tax (Pay As You Earn) Regulations, SI 2003/2682 to provide for the set off of tax already paid under the off-payroll working rules against a subsequent PAYE liability in respect of the same income.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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