Regulation 41 Interpretation of Part 4F7I1

In this Part—

• F1“approved method” means—

  1. (a)

     in relation to the delivery of a return in accordance with this Part, the internet services or Electronic Data Interchange services provided through PAYE Online or PAYE Online for Agents;

  2. (b)

     in relation to the making of a payment in accordance with this Part, the services known as Direct Debit, BACS Direct Credit (including telephone and internet banking), CHAPS, debit and credit card over the internet (known as “BillPay”), Government Banking Service (formerly known as “Paymaster”), Bank Giro and payments made through the Post Office;

• “combined amount” means an amount which includes deductions of student loan F2... repayments under this Part and one or more of the following:

  1. (a)

     tax due under the PAYE Regulations;

  2. (b)

     earnings-related contributions due under the Contributions Regulations; or

  3. (c)

     amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005^f1;

• “the Contributions Regulations” means the Social Security (Contributions) Regulations 2001^f2;

• “deductions working sheet” means any form of record on or in which are to be kept matters required by the Contributions Regulations in connection with an employee’s earnings and deductions;

• “earnings” means, subject to regulation 45 of these Regulations, such sums as–

  1. (d)

     constitute earnings for the purposes of section 3 of the Social Security Contributions and Benefits Act 1992^f3 as calculated for the purposes of the Contributions Regulations as amended from time to time; and

  2. (e)

     are to be taken into account for the purposes of calculating secondary Class 1 contributions under section 9 of the Social Security Contributions and Benefits Act 1992^f4;

• “employee” means any person in receipt of earnings;

• “employer” means any person paying earnings to an employee, and includes the Crown;

• “Form P45” has the same meaning as in the PAYE Regulations;

• F3...

• “income tax month” means the period beginning on the 6^th day of any calendar month and ending on the 5^th day of the following calendar month;

• “income tax period” means income tax quarter where regulation 54(2) has effect, but otherwise means income tax month;

• “income tax quarter” means the period beginning on 6 April and ending on 5 July, or beginning on 6 July and ending on 5 October, or beginning on 6 October and ending on 5 January, or beginning on 6 January and ending on 5 April;

• F4“non-Real Time Information employer” means an employer other than F5a Real Time Information employer;

• “the PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003^f5;

• “Real Time Information employer” has the meaning given in F6regulation 2A of the PAYE Regulations.