# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 11: Application to pension payers and pensioners

Extent: E+W+S+N.I.

(1) For the purposes of these Regulations—
(a) pension payers are treated as employers;
(b) pensioners are treated as employees; and
(c) a pensioner’s “employment” with a pension payer starts when the pension starts and ends when the pension ends.
(2) The following regulations do not apply to pension payers or pensioners in their capacity as such—
regulation 25
cumulative basis: subsidiary PAYE income of employee paid weekly or at greater intervals
. . .
. . .
. . .
. . .
regulation 38
death of employee (other than pensioner)
Chapter 2 of Part 3
new employees (other than pensioners): Forms P45 and P46
regulation 63
repayment during unpaid leave
regulation 64
trade disputes
regulation 65
repayment if no longer employed
regulation 71
modification of regulations 67G and 68 in case of trade dispute
regulation 75
additional return in case of trade dispute
regulations 85 to 89
employers: annual return of other earnings
regulation 90
quarterly return if car becomes available or unavailable
regulation 91
termination awards: information to be provided
regulation 92
termination awards: return if award changes
regulation 93
termination awards: return if more than one employer
regulation 94
employers: information to employees of other earnings
regulation 95
third parties: information to employees of other earnings
regulation 96
termination awards: information to employees
regulation 100
tips: special arrangements
regulation 102(1)
succession to a business etc: employees (other than pensioners)
regulation 104
succession to a business: trade disputes
Part 6
PAYE settlement agreements
Chapter 3 of Part 7
holiday pay funds
regulation 151
obtaining the claimant’s Form P45
regulation 167
jobseeker’s allowance paid by employer
regulation 168
regulation 167 cases: application of other regulations.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/11 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.