Regulation 1 Citation, commencement, effect and interpretation

These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2014 and come into force on 6th October 2014.

Regulation 2 has effect in relation to a failure to deliver a return to Her Majesty’s Revenue and Customs in relation to relevant payments made—

In this regulation—

• “large existing Real Time Information employer” means a Real Time Information employer which as at 6th October 2014 employs at least 50 employees;

• “new Real Time Information employer” means a Real Time Information employer to which HMRC issues an employer’s PAYE reference after 6th October 2014;

• “Real Time Information employer” means a person who is within regulation 2A (real time information employers) of the Income Tax (Pay As You Earn) Regulations 2003^f1 or who is treated by regulation 10 (application to agencies and agency workers), regulation 11 (application to pension payers and pensioners) or regulation 12 (application to other payers and payees)^f2 as an employer for the purposes of those Regulations;

• “relevant payments” has the meaning given by regulation 4 of the Income Tax (Pay As You Earn) Regulations 2003 (relevant payments);

• “small existing Real Time Information employer” means a Real Time Information employer which as at 6th October 2014 employs no more than 49 employees.

For the purposes of paragraph (3) “employer’s PAYE reference” in relation to a Real Time Information employer means the combination of letters, numbers, or both, used by HMRC to identify a Real Time Information employer for the purposes of the Income Tax (Pay As You Earn) Regulations 2003 and the number which identifies that employer’s HMRC office.