Policy & Resources Committee - P.2016/36
Amendment 1 - Income Tax (Employee Tax Instalment Scheme) - Dep. G. St Pier & Dep. L. Trott [186kb]
Whether they are of the opinion:-
To approve the draft Projet de Loi entitled The Income Tax (Guernsey) (Employees Tax Instalment Scheme) (Amendment) Regulations, 2016, and to authorise the Bailiff to present a most humble petition to Her Majesty in Council praying for Her Royal Sanction thereto.
EXPLANATORY MEMORANDUM
These Regulations further amend the Income Tax (Guernsey) (Employees Tax Instalment Scheme) Regulations, 2007 by requiring all coding notices, direction notices and other correspondence relating to the operation of the ETI scheme passing between the Director and employers to be in electronic form and to be transmitted by electronic means, unless the Director agrees, in any particular case or class of cases, that an alternative form or means may be used.
