HMRC has published a summary of changes to PAYE regulations which came into effect on 6 April.

The changes are broadly as follows:

• confirmation of an amended tax code given to an individual – with their approval this can now be made over the phone instead of sending out a paper notice;
• changes to the tax code employers operate under the following circumstances:

1. when a new employee doesn't have a P45 and doesn't complete a form P46;
2. when an employee receives income from an occupational pension whilst still in the same employment;
3. when an employee receives payments from an old employer after leaving; and
4. when an employee falls into the 50% rate band.

Employers and agents can also now notify HMRC online if no Employer Annual Return (P35 and P14s) is due for 2010–11.