These regulations replace all previous versions of the regulations and consolidate them into a single instrument. This legislation comes into effect on 1 September 2012.
The most recent changes relate mainly to anti avoidance and an explanatory memorandum can be viewed here.
The regulations can be viewed here.
To avoid paying late you must make sure HM Revenue & Customs (HMRC) have cleared funds by the due date. If you pay electronically the due date is the 22nd of the month following the end of the tax month, or quarter to which it relates.
For 2012-13, PAYE month 03 - or quarter 1 - period ended 5th July 2012, the due date is Sunday 22nd July 2012.
Additionally for 2011-12, Class 1A NICs, the due date is Sunday 22nd July 2012.
HMRC must receive cleared funds by Sunday 22nd July 2012.
'Lecturers, teachers or instructors' are no longer included in the list of occupations for NIC purposes covered by Social Security (Categorisation of Earners) Regulations 1978. Normal employment status rules apply. The CWG2(2012) Employer further guide to PAYE and NICs' Chapter 1 Page 5 has been updated.