{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-24",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-24.json",
  "legislation": "uksi/1993/744",
  "legislation_title": "The Income Tax (Employments) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-regulations-1993",
  "path": "regulation/24",
  "kind": "regulation",
  "number": "24",
  "heading": "Emoluments paid after employment ceased",
  "text": "(1) This regulation applies where any payment of emoluments is made to an employee—\n(a) by an employer after the employee has ceased to be employed by him, or\n(b) in respect of an employment which has ceased, by a trustee in bankruptcy, a receiver, a liquidator or any other person making such a payment in respect of an obligation of a former employer,\nand the payment has not been included in the certificate issued to the employee in accordance with regulation 23(3).\n(2) Where this regulation applies regulation 14 shall not apply, but the person making the payment shall—\n(a) deduct tax at the basic rate in force for the year in which the payment is made, and\n(b) record on a deductions working sheet (which he shall prepare for the purpose unless he has already prepared one for that year)—\n(i) the date of the payment,\n(ii) the amount of the emoluments, and\n(iii) the amount of tax deducted on making the payment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/744/regulation/24",
    "retrieved_at": "2026-10-29T14:00:51.303653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}