Chapter 1 Amendments to the 2003 Regulations

United Kingdom

1. 3Interpretation
2. 4Interpretation
3. 5Application of the 2003 Regulations to pension payers and pensioners
4. 6Cessation of employment: Form P45
5. 7Death of employee
6. 8Death of pensioner
7. 9Employee’s duty to provide Form P45
8. 10Duty of employee to assist with completion of new employee fields
9. 11Procedure if employer receives Form P45
10. 12Procedure where information missing and code not known: employers
11. 13Form P46 where employer does not receive Form P45 and code not known
12. 14Form P46 where employer does not receive Form P45 and code not known
13. 15No Form P45: code treated as issued by HMRC
14. 16No Form P45: code treated as issued by HMRC
15. 17Procedure in cases of retrospective earnings: code treated as issued by HMRC
16. 18Late presentation of Form P45
17. 19Late presentation of Form P45: employer’s duties
18. 20No Form P45: subsequent procedure on issue of employee’s code
19. 21No Form P45: subsequent procedure on issue of employee’s code
20. 22Application of Chapter 3 of Part 3 of the 2003 Regulations to Real Time Information pension payers
21. 23Procedure in regulation 54A cases: code treated as issued by HMRC
22. 24Procedure in regulation 54A cases: code treated as issued by HMRC
23. 25Procedure if no Form P45 and code not known: UK pensioners
24. 26UK resident pensioner’s code treated as issued by HMRC
25. 27Real time returns, payments and associated matters
26. 28Real time returns, payments and associated matters
27. 29Real time returns, payments and associated matters
28. 30Due date and receipts for payment of tax
29. 31Quarterly tax periods
30. 32Modification of regulations 67G and 68 in case of trade dispute
31. 33Modification of regulations 67G and 68 in case of trade dispute
32. 34Annual returns
33. 35Failure to account for deductible tax
34. 36Failure to account for deductible tax
35. 37Failure to account for deductible tax
36. 38Determination of unpaid tax and appeal against determination
37. 39Interest on tax overdue
38. 40Recovery of tax and interest
39. 41Retention by employer of PAYE records
40. 42Relevant debts of managed service companies
41. 43Time limits for issue of transfer notices: managed service companies
42. 44Succession to a business: trade disputes
43. 45Effect of PAYE settlement agreement
44. 46Electronic payment by large employers: meaning of “large employer”
45. 47Large employers required to make specified payments electronically
46. 48Electronic communications
47. 49Electronic communications
48. 50Certificate that sum due
49. 51Payment by cheque
50. 52New Schedule: information to be included in returns under regulations 67B and 67D