Related Commentary  

66A(1)  Paragraph (2) applies if–

(a)a code has been issued to an employer in respect of an employee for a tax year which has subsequently become a closed tax year (“the relevant tax year”); and

(b)after the end of that tax year a payment made during it to that employee becomes a qualifying payment.

66A(2)  The employer must at the relevant time–

(a)in a case where there was a deductions working sheet for the employee for the relevant tax year, revise it to reflect the effect of the retrospective tax provision on the total PAYE income including the retrospective employment income for that year; and

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