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The Income Tax (Employments) Regulations 1993

S.I. 1993/744 · Made 16 March 1993

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

INCOME TAX

Made 16th March 1993

Laid before the House of Commons 16th March 1993

Coming into force 6th April 1993

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 203, 204 and 824(5) of the Income and Corporation Taxes Act 1988f1, and section 98A(1) of the Taxes Management Act 1970f2, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1988 c. 1; section 203 was amended by section 128 of, and paragraph 4 of Schedule 3 to, the Finance Act 1988 (c. 39) and by section 45(3) of, and Part IV of Schedule 17 to, the Finance Act 1989 (c. 26); section 824(5) was amended by section 158(2) of, and Part VIII of Schedule 17 to, the Finance Act 1989.

f2

1970 c. 9; section 98A was inserted by section 165(1) of the Finance Act 1989.

Contents

  1. Part I: INTRODUCTORY
  2. 1Citation and commencement
  3. 2Interpretation
  4. Part II: GENERAL PROVISIONS RELATING TO EMPLOYERS
  5. 3Multiple employers
  6. 4Intermediate employers
  7. 5Troncs
  8. Part III: CODING
  9. 6Deduction and repayment of tax under appropriate code
  10. 7Determination of appropriate code by inspector
  11. 8Code applicable where code authorisation is not issued or received
  12. 9Coding at the higher rate or where no tax is deductible
  13. 10Notice of coding
  14. 11Objections and appeals against coding
  15. 12Amendments of coding
  16. 13Notice to employer of amended coding
  17. Part IV: DEDUCTION AND REPAYMENT OF TAX
  18. Deduction oftax–general
  19. 14Calculation and making of deduction or repayment
  20. 15First payment in the year
  21. 16Deductions in accordance with regulation 9
  22. 17Deduction in special cases
  23. 18Emoluments not paid weekly or monthly
  24. 19Subsidiary emoluments of employee paid monthly or at greater intervals
  25. 20Employee on fixed pay
  26. 21Aggregation of emoluments in non-cumulative cases
  27. 22Tax-free emoluments
  28. 23Cessation of employment
  29. 24Emoluments paid after employment ceased
  30. 25Commencement of subsequent employment
  31. 26Pension emoluments
  32. 27Death of employee
  33. Deduction of tax where appropriate code not known
  34. 28Employee for whom appropriate code not known
  35. 29Employee taking up employment after full-time education
  36. 30Employee taking up only or main employment
  37. 31Other new employees
  38. 32Initial procedure when payments made to employee for whom appropriate code not known
  39. 33Subsequent procedure on issue of code authorisation
  40. 34Subsequent procedure on presentation of copies of certificate
  41. Repayment of tax
  42. 35Repayment during absence from work through sickness etc.
  43. 36Trade Disputes
  44. 37Repayment after cessation of employment
  45. Documents relating to the deduction and repayment of tax
  46. 38Deductions working sheets etc.
  47. 39Certificate of tax deducted
  48. Part V: PAYMENT AND RECOVERY OF TAX, ETC.
  49. Payment
  50. 40Payment of tax monthly by employer
  51. 41Payment of tax quarterly by employer
  52. 42Payment of tax by employer–further provisions
  53. Documents relating to the payment of tax
  54. 43Return by employer at end of year where deductions working sheets required
  55. 44Return by employer where deductions working sheets not required
  56. 45Additional return in cases involving a trade dispute
  57. 46Return of other additional emoluments
  58. Unpaid tax
  59. 47Notice and certificate when tax not paid
  60. 48Notice of specified amount and certificate when tax not paid
  61. 49Formal determination of tax payable by employer
  62. 50Interest on unpaid tax which has been formally determined
  63. 51Interest on tax overdue–general
  64. 52Interest on tax overdue–further provisions
  65. Interest on tax overpaid
  66. 53Interest on tax overpaid by employer
  67. Recovery
  68. 54Recovery of tax
  69. Inspection of records
  70. 55Inspection of employer’s records
  71. Part VI: SPECIAL PROVISIONS
  72. COUNCILLORS' ATTENDANCE ALLOWANCES
  73. 56Interpretation of Chapter I
  74. 57Councillor’s option to have tax deducted at basic rate
  75. 58Application of Part V of these Regulations
  76. RESERVE AND AUXILIARY FORCES
  77. 59Interpretation of Chapter II
  78. 60Disapplication of Parts III and IV of these Regulations
  79. 61Deduction of tax
  80. 62Determination by inspector
  81. 63Objections and appeals
  82. 64Amended determinations
  83. 65Certificate of tax deducted
  84. 66Repayment to reservist during the year
  85. 67Ministry records
  86. 68End of year certificate
  87. 69Application of Parts V and VIII of these Regulations
  88. 70Other emoluments of reservist
  89. HOLIDAY PAY
  90. 71Interpretation of Chapter III
  91. 72Disapplication of Parts III and IV of these Regulations
  92. 73Deduction of tax
  93. 74Certificate of tax deducted
  94. 75Repayment to recipient during the year
  95. 76Fund records
  96. 77Application of Parts V and VIII of these Regulations
  97. 78Other emoluments of recipient
  98. OTHER CASES
  99. 79Death of employer
  100. 80Succession to a business, etc.
  101. Part VII: SOCIAL SECURITY BENEFITS
  102. GENERAL
  103. 81Interpretation of Part VII
  104. 82Application of other parts of these Regulations
  105. PAYMENTS TO WHOLLY UNEMPLOYED PERSONS
  106. 83Interpretation of Chapter II
  107. 84Procedure on making claim
  108. 85Determinations and notifications by the inspector
  109. 86Quarterly attenders
  110. 87Determination and recording of amount of taxable benefit
  111. 88End of year
  112. 89Termination of claim
  113. 90Notification of taxable benefit adjustment
  114. 91Tax calculation
  115. 92Death of claimant
  116. 93Finance
  117. PAYMENTS TO EMPLOYED PERSONS
  118. 94Interpretation of Chapter III
  119. 95Benefit paid by the paying Department direct to the claimant
  120. 96Benefit paid by employer
  121. 97Termination of claim
  122. 98Adjustments
  123. Part VIII: ASSESSMENT AND DIRECT COLLECTION
  124. 99Assessment
  125. 100Appeals
  126. 101Repayment of overpayments and recovery of underpayments
  127. 102Provisions for direct collection–general
  128. 103Direct collection involving assessment
  129. 104Direct collection involving deductions working sheets
  130. 105Recovery of tax from employee
  131. 106Attribution of repayments
  132. 107Adjustment of overpayments and underpayments
  133. 108Definitions for the purposes of regulations 106 and 107
  134. Part IX: SUPPLEMENTAL
  135. 109Service by post
  136. 110Revocations
  137. 111General savings
  138. Signature
  139. Schedule REVOCATIONS
  140. Explanatory note