keep The Income Tax (Pay as You Earn) (Amendment) Regulations 2005
Amendment to Income Tax (Pay as You Earn) Regulations 2003, effective April 2006. Modifies Form P46 requirements for employees starting work without a P45, clarifying Statement A/B/C declarations, adding employer verification requirements for electronic submissions, updating information requirements for pension payees ( regs 57-58), and making minor corrections to regulation 74.
These are procedural clarifications and technical corrections that streamline the PAYE system without adding regulatory burden. The amendments remove redundant wording, correct grammatical errors (e.g., 'apply' to 'applies'), and modernize electronic delivery requirements. Deletion would create administrative chaos in tax collection, harming both HMRC's ability to collect tax and employers/employees who rely on clear, functioning procedures. No competitive or economic harm stems from these technical changes.