# The Income Tax (Employments) Regulations 1993, Regulation 96: Benefit paid by employer


(1) If benefit is paid to an employed claimant by his employer on behalf of the Department and the employer calculates the benefit payable by reference to instructions supplied by the Department, the employer shall also calculate the taxable benefit in accordance with those instructions.
(2) If benefit is paid to an employed claimant by his employer on behalf of the Department and paragraph (1) does not apply, the Department shall notify the employer of the amount of benefit and of taxable benefit.
(3) If the employer has undertaken to pay benefit on behalf of the Department, the Department shall pay the full amount of benefit to the employer without any deduction on account of income tax.
(4) Subject to paragraph (5), Parts III to VI of these Regulations shall apply to the taxable benefit paid by the employer on behalf of the Department as if it were a payment of emoluments from the employment.
(5) In any case in which it appears to the Board that deduction of tax from the taxable benefit referred to in paragraph (4) by reference to the tax tables is impracticable, lthe Board may made such other arrangements as are appropriate for the collection of tax in respect of taxable benefit in such cases.

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Source: https://www.legislation.gov.uk/uksi/1993/744/regulation/96 (the official version)
Page: https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-96
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.