A FREE resource from the UK accountancy profession

PAYE Real Time Information, Universal Credit & your business Read More

Report Issues


HMRC makes PAYE RTI regulations by Statutory Instrument

March 19, 2012

The current law on employers' obligations to report deductions from payments to employees is contained in regulations relating to PAYE, National Insurance contributions (NICs) and the
Construction Industry Scheme (CIS)

These changes to ‘regulations’ by the Commissioners of HM Revenue & Customs, which have the force of law were made by statutory instrument, requiring that the changes be laid before The House of Commons. HMRC’s power to make such changes is conferred by various statutes including the 1970 Taxes Management Act.

The procedure for statutory instruments, which provides for parliament to delegate its legislative powers under specific acts of parliament, allows HMRC itself to make, confirm and approve delegated law. It is also known as secondary legislation. HMRC is a non-ministerial department, headed by senior civil servants. It is not led by a minister of state, answerable to Parliament. The Treasury minister most closely responsible for HMRC, whose formal title is Exchequer Secretary to the Treasury, is currently David Gauke MP.

< Back to news