Regulation 28 Employee for whom appropriate code not known

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg 28 am & rev in pt by Income Tax (Electronic Communications) 2001 regs 7, 14
reg.28(1) amended by Income Tax (Employments) 1998 reg.10(2)
reg.28(3) amended by Income Tax (Employments) 1998 reg.10(3)
reg.28(4) amended by Income Tax (Employments) 1998 reg.10(4)
reg.28(5) amended by Income Tax (Employments) 1998 reg.10(5)
reg.28(6) added by Income Tax (Employments) 1998 reg.10(6)
reg. 28 amended by Income Tax (Employments) 1999 reg.6

(1)

Subject to paragraphs (4) and (5), if the employer makes any payment of emoluments—

(a)

to an employee in respect of whom he has not received a code authorisation from the inspector (and in respect of whom no code authorisation is deemed under regulation 8 to have been issued by the inspector), and that payment is equivalent to emoluments at a rate exceeding the minimum rate specified in paragraph (2), or

(b)

to a new employee with other employment, or to a new employee to whom neither regulation 29 nor 30 applies, at a rate exceeding £1 a week, or £4 a month,

the employer, on the occasion of any such payment, shall, subject to paragraph (3), forthwith render a return to the inspector giving the name and address of the employee, the employee’s national insurance number, the date on which his employment commenced, and such other particulars as may be necessary to enable the inspector to determine the appropriate code in accordance with regulation 7.

(2)

“The minimum rate” means—

(a)

subject to paragraph (b) below, such sum as represents one fifty-second part of the relief for the time being allowable under section 257(1) of the Taxes Act, rounded to the nearest 50 pence, or

(b)

in the case of an employee who is paid monthly or at longer intervals, one twelfth part of the relief for the time being allowable under section 257(1) of the Taxes Act, rounded to the nearest £1.

(3)

If the employer, having rendered the return mentioned in paragraph (1), makes any subsequent payment of emoluments to the employee, he shall not be required to render any further return in the same year pursuant to that paragraph.

(4)

This regulation shall not apply where—

(a)

the employee has delivered two copies of a certificate received by him in accordance with regulation 23(3) to his employer immediately on commencing employment; or

(b)

subject to paragraph (5), the employee is resident outside the United Kingdom and the emoluments consist of a pension.

(5)

If the employer pays a pension, not being a pension arising wholly from an employment carried on abroad, to a person who is resident outside the United Kingdom in respect of whom he has not received a code authorisation from the inspector, and the payment is equivalent to emoluments at a rate exceeding the minimum rate, the employer shall, on the occasion of the first such payment, forthwith render a return to the inspector giving the name and address of the person entitled to the pension, the date on which the pension commenced, and such other particulars as may be necessary to enable the inspector to determine the appropriate code in accordance with regulation 7.