PAYE regulations 80A to 80N (PSAs)

CIOT response to Tax Law Rewrite Paper SC/CC(02)16, sent to the Inland Revenue on 25 November 2002. We find the reordering of these regulations useful and clearer and have only two specific comments:

I. Would it be useful to refer somewhere to “PSAs”, since this is how these agreements are commonly known and it would help the reader to clearly identify the regulations?

II. In regulation 80E(5)(b) you have substituted “deliver” for “render”. We suggest that a similar change be made in regulation 80M(2)(c).

In answer to your specific questions, we are content with all the changes introduced under 1, 2, and 3 (albeit that we are in discussion with your policy colleagues as to the benefits of introducing third party PSAs (Question 1 refers)). On question 4 we think this would be a good idea.

Technical Department
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