{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-12",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-12.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/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Application to other payers and payees",
  "text": "(1) For the purposes of these Regulations—\n(a) other payers are treated as employers;\n(b) other payees are treated as employees; and\n(c) an other payee’s “employment” with an other payer starts when relevant payments start and ends when relevant payments end.\n(2) The following regulations do not apply to other payers or other payees in their capacity as such—\n. . .\n. . .\n. . .\n. . .\nregulation 85 to 88\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\nPart 6\nPAYE settlement agreements\nregulation 134\ninterpretation of Chapter 3 (holiday pay funds)\nregulation 167\njobseeker’s allowance paid by employer\nregulation 168\nregulation 167 cases: application of other regulations.\n(3) Paragraph (2) is subject to regulation 91(9) (termination awards: former employers and employees).\n(4) The following regulation does not apply to other payees in their capacity as such—\nregulation 64\ntrade disputes.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 12(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": "I",
      "label": "I1",
      "text": "Reg. 12 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/12",
    "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."
}