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The Income Tax (Pay As You Earn) Regulations 2003

S.I. 2003/2682 · Made 21 October 2003 · Extends to United Kingdom

Not fully up to date. 11 changes made by later legislation have not yet been written into this text, which is revised to 7 July 2026.

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reg. 61Awords substitutedIncome Tax (Pay As You Earn) 2026 reg. 3(a)
reg. 61Awords insertedIncome Tax (Pay As You Earn) 2026 reg. 3(b)(i)
reg. 61Awords insertedIncome Tax (Pay As You Earn) 2026 reg. 3(b)(ii)
reg. 61C(9A)omittedIncome Tax (Pay As You Earn) 2026 reg. 4
reg. 61D(1)words substitutedIncome Tax (Pay As You Earn) 2026 reg. 5
reg. 61GA 61GBinsertedIncome Tax (Pay As You Earn) 2026 reg. 6
reg. 61H(2)words substitutedIncome Tax (Pay As You Earn) 2026 reg. 7
reg. 61I(2)words insertedIncome Tax (Pay As You Earn) 2026 reg. 8(a)(i)
reg. 61I(2)words insertedIncome Tax (Pay As You Earn) 2026 reg. 8(a)(ii)
reg. 61I(2)words substitutedIncome Tax (Pay As You Earn) 2026 reg. 8(b)
reg. 61J(1)(b)words substitutedIncome Tax (Pay As You Earn) 2026 reg. 9

INCOME TAX

Made 21st October 2003

Laid before the House of Commons 30th October 2003

Coming into force 6th April 2004

The Commissioners of Inland Revenue in exercise of the powers conferred on them by sections 684, 685(4), 692, 704, 705, 706, 707, 708 and 710 of the Income Tax (Earnings and Pensions) Act 2003f1, sections 59A(10), 59B(8), 98A and 113(1) of the Taxes Management Act 1970f2, sections 132 and 133(2) of the Finance Act 1999f3, section 136 of the Finance Act 2002f4, and sections 145(4) and 205 of the Finance Act 2003f5, hereby make the following Regulations:C1

Annotations to the whole text

Modifications

C1

Regulations applied (with modifications) (with application in accordance with reg. 1(5) of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 87 (with reg. 1(4))

Footnotes

f1

2003 c. 1. Section 684 was amended by section 145(1) and (2) of the Finance Act 2003 (c. 14); section 685(4) was inserted by section 145(4) of the Finance Act 2003; and section 710 was amended by section 145(6) of the Finance Act 2003. Section 707 is recited for the meaning given to the word “prescribed”.

f2

1970 c. 9. Section 59A(10) was inserted by section 126(1) of the Finance Act 1996 (c. 8) and amended by paragraph 130 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 and section 145(7) of the Finance Act 2003; section 59B(8) was inserted by section 126(2) of the Finance Act 1996 and amended by paragraph 131 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 and section 145(7) of the Finance Act 2003; section 98A was inserted by section 165 of the Finance Act 1989 (c. 26) and amended by paragraph 138 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003. Section 113(1) provides that returns under the Taxes Acts shall be in such form as the Board prescribe.

f3

1999 c. 16.

f4

2002 c. 23.

f5

2003 c. 14.

Contents

  1. Part 1: INTRODUCTION
  2. Citation and commencement
  3. 1Citation and commencement
  4. Interpretation
  5. 2Interpretation
  6. 2AReal Time Information employers
  7. 2BReal Time Information pension payers
  8. 3Net PAYE income
  9. 4Relevant payments
  10. 5Excluded business expenses Repealed
  11. 6Relevant pension payments
  12. 7Meaning of “code” etc
  13. 8Employee’s code
  14. 9PAYE threshold
  15. Application to payers and payees
  16. 10Application to agencies and agency workers
  17. 11Application to pension payers and pensioners
  18. 12Application to other payers and payees
  19. Part 2: CODES
  20. Determination of code
  21. 13Determination of code by Inland Revenue
  22. 14Matters relevant to determination of code
  23. 14ADetermination of code in respect of recovery of relevant debts
  24. 14BDetermination of code in respect of high income child benefit charge
  25. 14BADetermination of code in respect of winter fuel payment charge
  26. 14CDetermination of code in respect of recovery of tax credit debts
  27. 14DRecovery of debts: overall limit
  28. 15Flat rate codes
  29. 16Continued application of employee’s code
  30. 17Notice to employee of code
  31. Appeals and amendment
  32. 18Objections and appeals against employee’s code
  33. 19Amendment of code
  34. 20Notice to employer of amended code
  35. Part 3: DEDUCTION AND REPAYMENT OF TAX
  36. Chapter 1: DEDUCTION AND REPAYMENT
  37. Deduction and repayment by reference to employee’s code
  38. 21Deduction and repayment of tax by reference to employee’s code
  39. The cumulative basis
  40. 22The cumulative basis
  41. 23Cumulative basis: deduction and repayment
  42. 24Cumulative basis: employee not paid weekly or monthly
  43. 25Cumulative basis: subsidiary PAYE income of employee paid weekly or at greater intervals
  44. The non-cumulative basis
  45. 26The non-cumulative basis
  46. 27Non-cumulative basis: general rule for deductions
  47. 28Non-cumulative basis: modification of general rule
  48. 29Non-cumulative basis: aggregation of payments
  49. 30Non-cumulative basis: employee not paid weekly or monthly
  50. 31Payments in short payment periods
  51. Higher rate, additional rate and nil tax codes
  52. 32Higher rate code: deductions
  53. 32AAdditional rate code: deductions
  54. 32BScottish upper rate codes
  55. 33Nil tax code: no deductions or repayments
  56. Simplified deduction scheme
  57. 34Simplified deduction scheme for personal employees Repealed
  58. 35Simplified deduction schemes: records Repealed
  59. Cessation of employment
  60. 36Cessation of employment: Form P45
  61. 36AIncome subject to retrospective tax provision — information to employee
  62. 37PAYE income paid after employment ceased
  63. 37AIncome paid after cessation of employment subsequently becoming subject to PAYE
  64. 38Death of employee
  65. 39Death of pensioner
  66. Employee’s duty to provide Form P45
  67. 40Duty of employee to give new employer Form P45
  68. 40ADuty of employee to assist with completion of new employee fields in returns under regulations 67B and 67D
  69. Chapter 2: NEW EMPLOYEES (OTHER THAN PENSIONERS): FORMS P45 AND P46
  70. 41Scope of Chapter 2
  71. 42Procedure if employer receives Form P45
  72. 43Form P45 for current tax year
  73. 44Form P45 for previous tax year: employment starting on or before 24th May
  74. 45Other Forms P45
  75. 45AApplication of regulations 46 to 49E: Real Time Information employers and non-Real Time Information employers
  76. 46Form P46 where employer does not receive Form P45 and code not known
  77. 47Procedure in Form P46 cases: (a) seconded expatriate is national of EEA state or Commonwealth citizen, or (b) employee is not seconded expatriate and Statement A applies
  78. 48Procedure in Form P46 cases: (a) Statement B applies (not seconded expatriate), or (b) Statement B or C applies (seconded expatriate)
  79. 49Procedure in Form P46 cases: (a) Statement C applies (not seconded expatriate), or (b) Statement A applies (seconded expatriate)...
  80. 49AProcedure where employee fails to assist with completion of new employee fields in returns under regulations 67B and 67D
  81. 49BProcedure where no Form P45 and code not known: application of regulations 49C to 49E
  82. 49CProcedure where no Form P45 and: (a) employee is not a seconded expatriate and paragraph 41(a) of Schedule A1 applies; or (b) seconded expatriate is national of EEA state
  83. 49DProcedure where no Form P45 and: (a) employee is not a seconded expatriate and paragraph 41(b) of Schedule A1 applies; or (b) employee is a seconded expatriate and paragraph 43(b) or 43(c) of Schedule A1 applies
  84. 49EProcedure where no Form P45 and: (a) employee is a not seconded expatriate and paragraph 41(c) of Schedule A1 applies; or (b) employee is a seconded expatriate and paragraph 43(a) of Schedule A1 applies
  85. 50No Form P45: code treated as issued by HMRC
  86. 50AProcedure in cases of retrospective earnings: code treated as issued by HMRC
  87. 51Late presentation of Form P45
  88. 52Late presentation of Form P45: employer’s duties
  89. 53No Form P45: subsequent procedure on issue of employee’s code
  90. Chapter 3: NEW PENSIONERS: FORMS P45 AND P46(PEN)
  91. 54Scope of Chapter 3
  92. 54ZAApplication of this Chapter to Real Time Information pension payers
  93. 54ARelevant pension payments and relevant payments being received by a pensioner
  94. 54BProcedure in regulation 54A cases: code treated as issued by HMRC
  95. 55PAYE pension income paid by former employer
  96. 56PAYE pension income paid by other pension payer
  97. 57Information to be provided in Form P46(Pen) if code not known: non UK residents
  98. 58Procedure if no Form P45 and code not known: UK pensioners
  99. 58AProcedure if no Form P45 and code not known where payment is a relevant lump sum payment
  100. 59UK resident pensioner’s code treated as issued by Inland Revenue
  101. 60Late presentation of Form P45
  102. 61Subsequent procedure on issue of UK resident pensioner’s code
  103. Chapter 3A: BENEFITS IN KIND
  104. 61AInterpretation
  105. 61BPAYE: benefits in kind
  106. 61CAuthorised employer
  107. 61DDeduction and repayments of tax: general rule
  108. 61EMethod of calculating the cash equivalent or relevant amount in respect of the benefit of a car or van
  109. 61FMethod of calculating the cash equivalent or amount foregone in respect of the benefit of fuel
  110. 61GMethod of calculating the cash equivalent or relevant amount of non-cash vouchers, credit-tokens and employment-related benefits
  111. 61HModification of the general rule: cessation of employment but continuing benefit
  112. 61IModification of the general rule: in-year adjustments: change to the benefit during the year with effect from the date of the change
  113. 61JModification of the general rule: in-year adjustments: change to the benefit during the year with effect from the start of tax year and other changes
  114. 61KModification of the general rule: making good
  115. 61LModification of the general rule: failure to make good fuel benefit
  116. 61LAModification of the general rule: failure to make good benefit of credit-token
  117. 61MInformation to specified employees
  118. Chapter 4: MISCELLANEOUS
  119. 62Deductions in respect of notional payments
  120. 63Repayment during unpaid leave
  121. 64Trade disputes
  122. 65Repayment if no longer employed
  123. 65ARelief from income tax on PAYE income: information about deductible expenses
  124. 66Deductions working sheets
  125. 66ADeduction working sheets: retrospective employment income in closed tax year
  126. 67Information to employees about payments and tax deducted (Form P60)
  127. 67ARevised information to employees about payments and tax deducted (Form P 60)
  128. Part 4: PAYMENTS, RETURNS AND INFORMATION
  129. Chapter 1: PAYMENT OF TAX AND ASSOCIATED RETURNS
  130. Real time returns
  131. 67BReal time returns of information about relevant payments
  132. 67BAEmployees in respect of whom employer is not required to maintain deductions working sheets
  133. 67BBEmployees paid in specified circumstances
  134. 67BCRegulations 67BA and 67BB: supplementary
  135. 67BDEmployees paid advance payments
  136. 67CModification of the requirements of regulation 67B: notional payments
  137. 67CANotifications of relevant payments to and by providers of certain electronic payment methods
  138. 67DExceptions to regulation 67B
  139. 67EReturns under regulations 67B and 67D: amendments
  140. 67EAFailure to make a return under regulation 67B or 67D
  141. 67FAdditional information about payments
  142. Payment and recovery of tax by employer
  143. 67GPayments to and recoveries from HMRC for each tax period by Real Time Information employers
  144. 67HPayments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under regulation 67E(6)
  145. Penalties under Schedule 55 to the Finance Act 2009
  146. 67IPenalty: failure to comply with regulation 67B or 67D
  147. 67JPenalty: initial period
  148. 67KPenalty: first failure to deliver a return in a tax year
  149. ...
  150. 68Periodic payments to and recoveries from HMRC: non-Real Time Information employers
  151. 69Due date and receipts for payment of tax
  152. 69ACircumstances in which payment of a lesser amount is to be treated as payment in full for the purposes of paragraph 6(2) of Schedule 56 to the Finance Act 2009
  153. 70Quarterly tax periods
  154. 71Modification of regulations 67G and 68 in case of trade dispute
  155. 72Recovery from employee of tax not deducted by employer
  156. 72AEmployer’s request for a direction and appeal against refusal
  157. 72BEmployee’s appeal against a direction notice where condition A is met
  158. 72CEmployee’s appeal against a direction notice where condition B is met
  159. 72DAppeals: supplementary provisions
  160. 72EConditions where regulation 72F applies
  161. 72FRecovery from employee of tax that has been self-assessed etc.
  162. 72GEmployee’s appeal against a direction notice
  163. 72GAApplication of Regulation 72GB
  164. 72GBRecovery of taxes
  165. 72GCAppeal against a direction notice
  166. Annual returns of relevant payments and tax
  167. 72HApplication of regulations 73 to 75
  168. 73Annual return of relevant payments liable to deduction of tax (Forms P35 and P14)
  169. 73AAmended returns of relevant payments and tax (Forms P14 and P35(RL))
  170. 74Annual return of relevant payments not liable to deduction of tax (Form P38A)
  171. 75Additional return in case of trade dispute
  172. Failure to account for deductible tax
  173. 75APower of HMRC to issue a notice and certificate in cases where regulation 67B or 67D returns are not made, etc
  174. 75BCertificates under regulation 75A: excess payments
  175. 76Certificate if tax in regulation 73 return is unpaid
  176. 77Return and certificate if tax may be unpaid : amounts due under regulation 68
  177. 78Notice and certificate if tax may be unpaid : amounts due under regulation 68
  178. 79Certificate after inspection of PAYE records
  179. 80Determination of unpaid tax and appeal against determination
  180. 81Employee liability if tax unpaid after regulation 80 determination
  181. 81AEmployee’s appeal against direction notice
  182. Interest
  183. 82Interest on tax overdue Repealed
  184. 83Interest on tax overpaid Repealed
  185. Recovery
  186. 84Recovery of tax and interest
  187. Continental shelf workers: provisions relating to certificates
  188. 84AApplication for certificate
  189. 84BUKCS continental shelf workers certificate holder: obligations
  190. 84CUKCS oil field licensee certificate
  191. 84DInterpretation of regulations 84A to 114C
  192. Employment Intermediaries: return of information relating to agency workers for whom they have not operated PAYE
  193. 84ESpecified employment intermediaries
  194. 84FReturns by specified employment intermediaries
  195. 84GSpecified information
  196. 84HRetention of records
  197. Chapter 2: OTHER RETURNS AND INFORMATION
  198. Returns involving PAYE income other than payments
  199. 85Employers: annual return of other earnings (form P11D)
  200. 86Information employer must provide for each employee
  201. 87Information employer must also provide for benefits code employees
  202. 88Annual return of other earnings: amounts
  203. 89Annual return of other earnings: exclusion for notional payments
  204. 90Quarterly return if a car becomes available or unavailable (Form P46 (Car))
  205. 91Termination awards: information to be provided
  206. 92Termination awards: return if award changes
  207. 93Termination awards: return if more than one employer
  208. Information to be given to employees
  209. 94Employers: information to employees of other earnings (Form P11D)
  210. 95Third parties: information to employees of other earnings
  211. 96Termination awards: information to employees
  212. Chapter 3: PAYE RECORDS
  213. 97Retention by employer of PAYE records
  214. Chapter 3A: Certain debts of companies under Chapter 7 of Part 2 of ITEPA (agencies)
  215. 97ZAInterpretation of Chapter 3A
  216. 97ZBLiability of directors for relevant PAYE debts
  217. 97ZCAppeals in relation to personal liability notices
  218. 97ZDWithdrawal of personal liability notices
  219. 97ZERecovery of sums due under personal liability notice: application of Part 6 of TMA
  220. 97ZFRepayment of surplus amounts
  221. Chapter 3B: Certain debts of companies under section 339A of ITEPA (travel expenses of workers providing services through employment intermediaries)
  222. 97ZGInterpretation of Chapter 3B: “relevant PAYE debt” and “relevant date”
  223. 97ZHInterpretation of Chapter 3B: general
  224. 97ZILiability of directors for relevant PAYE debts
  225. 97ZJAppeals in relation to personal liability notices
  226. 97ZKWithdrawal of personal liability notices
  227. 97ZLRecovery of sums due under personal liability notice: application of Part 6 of TMA
  228. 97ZMRepayment of surplus amounts
  229. Chapter 4: DEBTS OF MANAGED SERVICE COMPANIES
  230. 97AInterpretation of Chapter 4
  231. 97BRelevant PAYE and apprenticeship levy debts of managed service companies
  232. 97CTransfer of debt of managed service company
  233. 97DTime limits for issue of transfer notices
  234. 97EContents of transfer notice
  235. 97FPayment of the specified amount
  236. 97GAppeals
  237. 97HProcedure on appeals
  238. 97JWithdrawal of transfer notices
  239. 97KApplication of Part 6 of TMA
  240. 97LRepayment of surplus amounts
  241. Chapter 5: DEBTS ARISING UNDER CHAPTER 10 OF PART 2 OF ITEPA (INTERMEDIARIES)
  242. 97LARecovery from relevant persons
  243. 97LBRecovery of PAYE debt
  244. 97LCThe relevant period
  245. 97LDContents of recovery notice
  246. 97LEPayment of deemed employer PAYE debt and interest
  247. 97LFAppeals
  248. 97LGWithdrawal of recovery notices
  249. 97LHApplication of Part 6 of TMA
  250. Part 4A: Security for payment of PAYE
  251. 97MInterpretation
  252. 97NRequirement for security
  253. 97OEmployers
  254. 97PPersons from whom security can be required
  255. 97QNotice of requirement
  256. 97RDate on which security is due
  257. 97SApplication for reduction in the value of security held
  258. 97TOutcome of application for reduction in the value of security held
  259. 97UOutcome of application for reduction in the value of security held: further provision
  260. 97VAppeals
  261. 97WAppeals: further provision for cases which fall within regulation 97R(2)
  262. 97XOffence
  263. Part 5: EMPLOYERS
  264. Special arrangements
  265. 98Multiple PAYE schemes
  266. 99Multiple PAYE schemes: election made for improper purpose ineffective
  267. 100Tips: special arrangements
  268. Death of employer and succession
  269. 101Death of employer
  270. 102Succession to a business etc
  271. 103Death and succession
  272. 104Succession to a business: trade disputes
  273. Part 6: PAYE SETTLEMENT AGREEMENTS
  274. Making and effect of PSA
  275. 105HMRC and employer may make PSA
  276. 106Qualifying general earnings
  277. 107Effect of PSA
  278. Payment of tax under PSA
  279. 108Calculation of tax payable under PSA
  280. 109Payment of tax and recovery proceedings
  281. 110Formal determination of tax payable by the employer
  282. Form and commencement of PSA
  283. 111Form of PSA
  284. 112Commencement of PSA
  285. Variation and cancellation of PSA
  286. 113Variation of PSA
  287. 114Cancellation of PSA
  288. Interest
  289. 115Interest on unpaid tax
  290. 116Interest on overpaid tax
  291. Records
  292. 117Retention of PSA records
  293. Part 7: SPECIAL CASES
  294. Chapter 1: COUNCILLORS' ALLOWANCES
  295. 118Interpretation of Chapter 1
  296. 119Councillor’s option to have tax deducted at basic rate
  297. 120Particulars that local council must record
  298. 121Regulations apply as if basic rate option were issue of code
  299. Chapter 2: RESERVE FORCES' PAY
  300. 122Interpretation of Chapter 2
  301. 123Application of other Parts
  302. 124Deduction of tax
  303. 125Determination by Inland Revenue
  304. 126Objection against deduction of tax
  305. 127Appeal to the tribunal
  306. 128Amended determinations
  307. 129Certificate of tax deducted
  308. 130Repayment to reservist during tax year
  309. 131Particulars that Ministry must record
  310. 132End of year certificate
  311. 133Other PAYE income of reservist
  312. Chapter 2A: SOCIAL SECURITY LUMP SUMS
  313. 133AInterpretation of Chapter 2A
  314. 133BApplication of other Parts
  315. 133CDetermination of Rate of Deduction
  316. 133DNotification by Recipient of Notice of Tax Rate
  317. 133ECertificate of tax deducted
  318. 133FRepayment to recipient during tax year
  319. 133GRecords and notices
  320. 133HOther PAYE income of recipient
  321. Chapter 3: HOLIDAY PAY FUNDS
  322. 134Interpretation of Chapter 3
  323. 135Application of other Parts
  324. 136Deduction of tax
  325. 137Certificate of tax deducted
  326. 138Repayment to recipient during tax year
  327. 139Particulars that fund must record
  328. 140Other PAYE income of recipient
  329. Chapter 4: DIRECT COLLECTION AND SPECIAL ARRANGEMENTS
  330. 141Direct collection and special arrangements
  331. 142Direct collection: employee to report payments
  332. 143Direct collection: employee to keep records
  333. 144Direct collection: payment
  334. 145Direct collection: return when relevant payments cease Repealed
  335. 146Direct collection: end of year return Repealed
  336. 147Direct collection: failure to pay
  337. 147ACircumstances in which payment of a lesser amount is to be treated as payment in full for the purposes of paragraph 6(2) of Schedule 56 to the Finance Act 2009
  338. Part 7A: Apprenticeship Levy
  339. 147BInterpretation of Part 7A
  340. 147CDue date for payment of apprenticeship levy
  341. 147DDuty to report amount of apprenticeship levy to be paid
  342. 147ECalculation of monthly levy allowance
  343. 147FApportionment of levy allowance between employer’s PAYE references
  344. 147GApportionment of levy allowance between employer’s PAYE references: members of a company unit or charities unit
  345. 147HCalculation of monthly apprenticeship levy for the first month of the tax year
  346. 147ICalculation of monthly apprenticeship levy for subsequent months of the tax year
  347. 147JRecovery of overpaid apprenticeship levy by an employer
  348. 147KLiability to pay and duty to make a return of apprenticeship levy: Continental shelf workers certificate holders
  349. 147LAssessment of unpaid apprenticeship levy
  350. 147MRecovery of overpayment of apprenticeship levy by HMRC
  351. 147NRetention by employer of apprenticeship levy records
  352. Part 8: SOCIAL SECURITY BENEFITS
  353. Chapter 1: JOBSEEKER'S ALLOWANCE: NORMAL CASES
  354. 148Interpretation of Chapters 1 and 2
  355. 149Scope of Chapter 1
  356. 150Application of other regulations
  357. 151Obtaining the claimant’s Form P45
  358. 152Deductions working sheet for claimants awarded taxable jobseeker’s allowance
  359. 153Form P45: deductions working sheet and return
  360. 154No Form P45: deductions working sheet and return
  361. 155Claimant’s code etc to be used for calculations
  362. 156Recording the amount of taxable jobseeker’s allowance
  363. 157Obligations at end of tax year
  364. 158When an award ceases
  365. 159Cessation of award: Form P45U
  366. 160Notification of taxable jobseeker’s allowance adjustment
  367. 161Tax calculation
  368. 162No tax calculation required in certain cases
  369. 163Death of claimant
  370. 164Finance
  371. Chapter 2: JOBSEEKER'S ALLOWANCE: SPECIAL CASES
  372. 165Scope of Chapter 2
  373. 166Jobseeker’s allowance paid directly to claimant
  374. 167Jobseeker’s allowance paid by employer
  375. 168Regulation 167 cases: application of other regulations
  376. 169When a Chapter 2 award ceases
  377. 170Information to be supplied at end of tax year
  378. 171Information to be supplied when an award of taxable jobseeker’s allowance ceases
  379. 172Adjustments of taxable jobseeker’s allowance
  380. Chapter 3: INCAPACITY BENEFIT
  381. 173Interpretation of Chapter 3
  382. 174Application of other regulations
  383. 175Emergency IB code to be used before claimant’s code issued
  384. 176Return in respect of all claimants to taxable incapacity benefit
  385. 177Further return required in certain cases
  386. 178Delivery of Form P45 to Department
  387. 179Determination of claimant’s code by Inland Revenue
  388. 180Death of claimant
  389. Chapter 4: INCOME SUPPORT
  390. 181Interpretation of Chapter 4
  391. 182Recording the amount of taxable income support
  392. 183Information to be supplied when an award of taxable income support ceases
  393. 184Adjustments of taxable income support
  394. Chapter 5: EMPLOYMENT AND SUPPORT ALLOWANCE
  395. 184AInterpretation of Chapter 5
  396. 184BApplication of other regulations
  397. 184CObtaining the claimant’s Form P45
  398. 184DDeductions working sheet for claimants awarded taxable employment and support allowance
  399. 184EForm P45: deductions working sheet and return
  400. 184FNo Form P45: deductions working sheet and return
  401. 184GReturn in respect of all claimants to taxable employment and support allowance
  402. 184HFurther return required in certain cases
  403. 184IObligations at the end of the year
  404. 184JAnnual return
  405. 184KWhen an award ceases
  406. 184LCessation of award: Form P45ESA
  407. 184MDeath of claimant
  408. 184NTax calculation
  409. 184ONo tax calculation required in certain cases
  410. 184PClaimant’s code etc to be used for calculations
  411. 184QNotification of taxable employment and support allowance
  412. 184RRecording the amount of taxable employment and support allowance
  413. 184SFinance
  414. Part 9: ASSESSMENT AND SELF-ASSESSMENT
  415. 185Adjusting total net tax deducted for purposes of sections 59A(1), 59B(1) and 59BA(2) TMA
  416. 186Recovery: adjustment of employee’s code
  417. 187Repayment: adjustment of employee’s code
  418. 188Assessments other than self-assessments
  419. Part: PART 10
  420. Chapter 1: ELECTRONIC COMMUNICATIONS: INTERPRETATION
  421. 189Meaning of electronic communications etc
  422. 190Specified date Repealed
  423. 191Large and medium sized employers Repealed
  424. Chapter 2: ELECTRONIC COMMUNICATIONS: GENERAL
  425. 192Whether information has been delivered electronically
  426. 193Proof of content of electronic delivery
  427. 194Proof of identity of person sending or receiving electronic delivery
  428. 195Information sent electronically on behalf of a person
  429. 196Proof of delivery of information sent electronically
  430. 197Proof of payment sent electronically
  431. 198Use of unauthorised method of electronic communications
  432. Chapter 3: ELECTRONIC PAYMENT BY LARGE EMPLOYERS
  433. 198ALarge employers
  434. 199Large employers required to make specified payments electronically
  435. 200E-payment notices and appeal Repealed
  436. 201Employer in default if specified payment not received by applicable due date Repealed
  437. 202Default notice and appeal Repealed
  438. 203Default surcharge Repealed
  439. 204Surcharge notice and appeal Repealed
  440. Chapter 4: MANDATORY USE OF ELECTRONIC COMMUNICATIONS : SPECIFIED INFORMATION
  441. 205Mandatory use of electronic communications
  442. 205AMandatory use of electronic communication for delivering specified information Repealed
  443. 205BGeneral provisions relating to this Chapter Repealed
  444. 206Employers
  445. 206ARelevant annual return Repealed
  446. 207Specified information
  447. 208E-filing notice and appeals Repealed
  448. 209Standards of accuracy and completeness
  449. 210Penalty for failing to deliver... specified information
  450. 210APenalty: relevant annual return for the tax year ending 5th April 2010 Repealed
  451. 210AAPenalty: forms P35 and P14
  452. 210BPenalty: form P45 (Part 1 or Part 3), P46 or P46 (Pen); tax years ending 5th April 2012 and 5th April 2013
  453. 210BAPenalty: form P45 (Part 1 or Part 3), P46 or P46(Pen); tax years ending 5th April 2014 and subsequent years
  454. 210CAppeals and interest
  455. Chapter 4A: Mandatory use of electronic communications: real time returns of information about relevant payments of tax and associated matters
  456. 210DApplication of Chapter 4 to real time returns of information about relevant payments of tax and associated matters
  457. Chapter 5: METHODS OF PROVIDING INFORMATION ETC
  458. 211How information must or may be delivered by employers
  459. 212Modifications for electronic version of Form P46(Pen)
  460. 213How information may be delivered by Inland Revenue
  461. 214How information must be provided by employees
  462. 215Meaning of Form P45, P46 and P46(Pen)
  463. 216Service by post
  464. Part: PART 11
  465. Miscellaneous appeals
  466. 217Appeals: supplementary provisions
  467. Certificate that sum due and payment by cheque
  468. 218Certificate that sum due
  469. 219Payment by cheque
  470. Transitional provisions, savings and revocations
  471. 220Transitional provisions, savings and revocations
  472. Signature
  473. Schedule A1: Real time returns
  474. 1Paragraph 1
  475. 2Information about the employer
  476. 3Information about the employer
  477. 4Information about the employer
  478. 5Information about the employer
  479. 6Information about the employer
  480. 7Information about the employer Repealed
  481. 8Information about the employee
  482. 9Information about the employee
  483. 10Information about the employee
  484. 11Information about the employee
  485. 12Information about the employee
  486. 13Information about the employee
  487. 14Information about the employee
  488. 14AInformation about the employee
  489. 14BInformation about the employee
  490. 15Information about payments to the employee, etc
  491. 16Information about payments to the employee, etc
  492. 16AInformation about payments to the employee, etc
  493. 17Information about payments to the employee, etc
  494. 18Information about payments to the employee, etc
  495. 19Information about payments to the employee, etc
  496. 20Information about payments to the employee, etc
  497. 21Information about payments to the employee, etc
  498. 22Information about payments to the employee, etc
  499. 22AInformation about payments to the employee, etc
  500. 22BInformation about payments to the employee, etc
  501. 22CInformation about payments to the employee, etc
  502. 22DInformation about payments to the employee, etc
  503. 22EInformation about payments to the employee, etc
  504. 23Information about payments to the employee, etc
  505. 24Information about payments to the employee, etc
  506. 25Information about payments to the employee, etc
  507. 26Information about payments to the employee, etc
  508. 26AInformation about payments to the employee, etc
  509. 27Information about payments to the employee, etc
  510. 28Information about payments to the employee, etc
  511. 29Information about payments to the employee, etc
  512. 30Information about payments to the employee, etc
  513. 30AInformation about payments to the employee, etc
  514. 31Information about payments to the employee, etc
  515. 31AInformation about payments to the employee, etc
  516. 32Information about payments to the employee, etc
  517. 33Information about payments to the employee, etc
  518. 34Information about payments to the employee, etc
  519. 34AInformation about payments to the employee, etc
  520. 35Information on the commencement of employment
  521. 36Information on the commencement of employment
  522. 37Information on the commencement of employment
  523. 38Information on the commencement of employment
  524. 39Information on the commencement of employment
  525. 40Information on the commencement of employment
  526. 41Information on the commencement of employment
  527. 42Information on the commencement of employment
  528. 43Information on the commencement of employment
  529. 44Information on the commencement of employment Repealed
  530. 45Information on the cessation of employment
  531. 46Information on the cessation of employment
  532. Schedule 1: TRANSITIONAL PROVISIONS AND SAVINGS
  533. Part 1: GENERAL PROVISIONS
  534. 1Continuity of the law
  535. 2Continuity of the law
  536. 3Continuity of the law
  537. 4Continuity of the law
  538. 5Continuity of the law
  539. 6Continuity of the law
  540. 7Continuity of the law
  541. 8Continuity of the law
  542. 9Continuity of the law
  543. 10Continuity of the law
  544. 11Continuity of the law
  545. 12Continuity of the law
  546. 13General saving for old savings
  547. 14Interpretation
  548. Part 2: SPECIFIC PROVISIONS
  549. 15Modification of reference to payment to the Inland Revenue in regulation 68(2)
  550. 16FPCS information for the tax year ending 5th April 2002: employees not covered by regulation 46(1) of 1993 Regulations
  551. 17FPCS information for the tax year ending 5th April 2002: employees covered by regulation 46(1) of 1993 Regulations
  552. 18Due date for payments of tax in respect of tax periods ending before 6th April 2004
  553. 19Interest on unpaid tax: disapplication of regulation 82 for tax years before the tax year ending 5th April 1993
  554. 20Interest on unpaid tax: provisions applying to tax years before the tax year ending 5th April 1993
  555. 21Interest on tax overdue: application of regulation 82 to tax years from 1992-93 to 2003-04
  556. 22Interest on overpaid tax: disapplication of regulation 83 for tax years before the tax year ending 5th April 1997
  557. 23Interest on overpaid tax: provisions applying to tax years from 1992-93 to 1995-96
  558. 24Overpayments and underpayments of tax: tax years before the tax year ending 5th April 1997
  559. 25Overpayments and underpayments of tax: tax years before the tax year ending 5th April 2002
  560. 26Attribution of repayments: tax years before the tax year ending 5th April 1997
  561. 27Certificate that sum due: certificate of the collector
  562. 28Interpretation
  563. Schedule 2REVOCATIONS
  564. Explanatory note