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PAYE: regulations

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The Income Tax (Pay As You Earn) (Amendment) Regulations, SI 2013/521, amend the PAYE regulations (SI 2003/2682) to allow HMRC to use PAYE coding to collect the new high income child benefit charge; take account of the closure of the simplified deduction scheme; make provision for relevant lump sum payments from pension schemes; and make detailed provisions relating to the provision of real time information to the HMRC on or before the making of a payment to an employee. The regulations come into force on 6 April 2013 with the exception of those relating to the simplified deduction scheme, which come into force on 6 April 2014.