SI 2022/227 The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022

Published on: 08 March 2022

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Specialist Tax Statutory Instruments

Article summary

These Regulations allow HMRC to issue Directions setting out how employee expenses should be provided HMRC to help address a backlog of claims requiring manual intervention that has built up during the pandemic. The Regulations also make changes to the rules on multiple PAYE schemes and related amendments to the construction industry scheme rules for multiple contractors.

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

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