{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2016/note",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2016/note.json",
  "legislation": "uksi/2016/329",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2016",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the principal Regulations”) which make provision for the assessment, charge, collection and recovery of income tax in respect of all pay as you earn income.\nRegulation 3 of this instrument amends regulation 65 of the principal Regulations to remove the requirement for a person who is seeking a repayment of tax where that person is no longer employed to provide Parts 2 and 3 of Form P45 to Her Majesty’s Commissioners for Revenue and Customs.\nRegulation 4 amends Table 10 in regulation 211 of the principal Regulations. The amendment made by regulation 4(a) clarifies the position relating to service of certain Parts of Form P45 by an employer to an employee. Regulation 4(b) inserts a new entry relating to an election by an employer under regulation 98 of the principal Regulations to be treated as different employers in relation to different groups of employees.\nRegulation 5 amends Schedule A1 to the principal Regulations. That Schedule sets out the information which an employer (which includes a pension provider) is required to report to Her Majesty’s Revenue and Customs (“HMRC”) on making a payment to an employee (which includes a pensioner). These Regulations amend Schedule A1 by inserting new paragraphs 22C and 22D which require pension providers to report the payment of certain pension payments which may be paid as a consequence of the Taxation of Pensions Act 2014 (c. 30) and the Finance (No. 2) Act 2015 (c. 33).\nA Tax Information and Impact Note in relation to the new reporting requirements introduced by this instrument was published on 8th August 2014 and updated on 10th December 2014 and is available at http://www.gov.uk/government/collections/tax-information-and-impact-notes-tinns. It remains an accurate summary of the impacts that apply to this instrument. A Tax Information and Impact Note in relation to the lump sum death benefits changes was published on 8th July and is available at http://www.gov.uk/government/publications/taxation-of-lump-sum-death-benefits.It remains an accurate summary of the impacts that apply to this instrument. A Tax Information and Impact Note has not been prepared in respect of the amendments made by regulations 3 and 4 as they contain no substantive changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/329/note",
    "retrieved_at": "2026-10-28T23:25:50.194540+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}