The Income Tax (Pay As You Earn) (Amendment) Regulations 2024

At a glance

Step-by-step journeys using this legislation

Walkthroughs that take you from a real business situation to compliance.

Relevant guidance

Practical guides for businesses affected by this Act, ordered by how closely they engage with it.

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Official guidance

Authoritative sources published by regulators or government explaining this legislation.

• Register as a CIS subcontractor (opens in a new tab) Detailed Guidance
• Apply for CIS gross payment status (opens in a new tab) Detailed Guidance
• Sign in to your Business Tax Account (opens in a new tab) Detailed Guidance
• CIS 340 - Contractor and subcontractor guide (opens in a new tab) Publication
• Apply for CIS gross payment status online (opens in a new tab) Detailed Guidance
• Tax appeals (opens in a new tab) Detailed Guidance

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.