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PAYE changes

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The Income Tax (Pay As You Earn) (Amendment) Regulations, SI 2017/414, come into force on 6 April 2017 and make provision for:

  • apprenticeship levy calculation, reporting and payment;
  • consequential amendments relating to the Scottish basic and other rates of income tax; and
  • ‘simple assessment’ of income tax by HMRC.

Draft versions of the apprenticeship levy regulations were published for consultation on two separate occasions, from September to November 2016 and December 2016 to February 2017.