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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Income Tax (Employments) Regulations 1993 (“the principal Regulations”).

Regulation 1 provides for citation and commencement, and regulation 2 contains definitions.

Regulation 3 amends regulation 39(1) of the principal Regulations so as to require that the certificate of deduction of tax specified in that provision shall be given by the employer to the employee not later than 56 days after the end of the year of assessment to which it relates.

Regulation 4 substitutes regulation 46 of the principal Regulations, which requires an employer to make a return containing particulars of benefits and other additional emoluments provided or paid to employees, and inserts two new regulations: regulations 46AA and 46AB.

The substituted regulation 46 now provides, in addition, for further particulars to be given in relation to business entertainment and benefits charged under certain provisions of the Income and Corporation Taxes Act 1988 which provide for the charging of cash equivalents to income tax in respect of those benefits (paragraphs (4) and (5) respectively), and for the employer to report items within the ambit of the substituted regulation where the items have been provided by a third party, but the employer has arranged or facilitated the provision (paragraph (8)).

Regulation 46AA provides for a current employee and if he so requires, a former employee, to be given a statement by his employer containing the particulars supplied in a return under regulation 46 in so far as those particulars relate to him, and certain particulars relating to car allowances and motor mileage allowances paid to the employee. Regulation 46AB provides that where any person (“the relevant person”) has paid or provided emoluments to an employee of another and the employer is not required, in his own return under regulation 46, to provide particulars of those emoluments, the relevant person shall give a statement to the employee containing particulars of the emoluments paid or provided by him.