# The Income Tax (Employments) Regulations 1993, Regulation 41: Payment of tax quarterly by employer


(1) Subject to regulation 48(11), the employer shall pay the amount specified in paragraph (2) to the collector within 14 days of the end of every income tax quarter where—
(a) the employer has reasonable grounds for believing that the condition specified in paragraph (3) applies and so chooses, or
(b) regulation 20 applies.
(2) The amount specified in this paragraph shall be determined by the formula—
(A+B)-(C+D) where—
A is all amounts of tax which the employer was liable under these Regulations to deduct from emoluments paid by him in that income tax quarter;
B is all amounts of tax by which deductions in that income tax quarter were reduced in accordance with regulation 36(3)(b), being amounts in respect of which a reduction was claimed in an earlier income tax quarter in accordance with C below;
C is any amounts calculated as due to be repaid in that income tax quarter, but whose repayment was precluded during that income tax quarter by regulation 36(3); and
D is any amounts which he was liable to repay in that income tax quarter (excepting any amounts for which a reduction was claimed in any previous income tax quarter, or which are being recovered from the Board under regulation 42(6)).
(3) The condition specified in this paragraph is that the average monthly total amount to be paid to the collector under—
(a) regulation 40,
(b) the Social Security Contributions and Benefits Act 1992 and the Social Security (Contributions) Regulations 1979 or, in Northern Ireland, the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and the Social Security (Contributions) Regulations (Northern Ireland) 1979, and
(c) section 559 of the Taxes Act and the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993,
will be less than £450 for income tax months falling within the current year.

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Source: https://www.legislation.gov.uk/uksi/1993/744/regulation/41 (the official version)
Page: https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.