{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-11",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-11.json",
  "legislation": "uksi/2003/2682",
  "legislation_title": "The Income Tax (Pay As You Earn) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Application to pension payers and pensioners",
  "text": "(1) For the purposes of these Regulations—\n(a) pension payers are treated as employers;\n(b) pensioners are treated as employees; and\n(c) a pensioner’s “employment” with a pension payer starts when the pension starts and ends when the pension ends.\n(2) The following regulations do not apply to pension payers or pensioners in their capacity as such—\nregulation 25\ncumulative basis: subsidiary PAYE income of employee paid weekly or at greater intervals\n. . .\n. . .\n. . .\n. . .\nregulation 38\ndeath of employee (other than pensioner)\nChapter 2 of Part 3\nnew employees (other than pensioners): Forms P45 and P46\nregulation 63\nrepayment during unpaid leave\nregulation 64\ntrade disputes\nregulation 65\nrepayment if no longer employed\nregulation 71\nmodification of regulations 67G and 68 in case of trade dispute\nregulation 75\nadditional return in case of trade dispute\nregulations 85 to 89\nemployers: annual return of other earnings\nregulation 90\nquarterly return if car becomes available or unavailable\nregulation 91\ntermination awards: information to be provided\nregulation 92\ntermination awards: return if award changes\nregulation 93\ntermination awards: return if more than one employer\nregulation 94\nemployers: information to employees of other earnings\nregulation 95\nthird parties: information to employees of other earnings\nregulation 96\ntermination awards: information to employees\nregulation 100\ntips: special arrangements\nregulation 102(1)\nsuccession to a business etc: employees (other than pensioners)\nregulation 104\nsuccession to a business: trade disputes\nPart 6\nPAYE settlement agreements\nChapter 3 of Part 7\nholiday pay funds\nregulation 151\nobtaining the claimant’s Form P45\nregulation 167\njobseeker’s allowance paid by employer\nregulation 168\nregulation 167 cases: application of other regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 11(2) omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(4), 7"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 11(2) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 5"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 11 in force at 6.4.2004, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/11",
    "retrieved_at": "2026-10-29T05:46:54.297265+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."
}