# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 12: Application to other payers and payees

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

(1) For the purposes of these Regulations—
(a) other payers are treated as employers;
(b) other payees are treated as employees; and
(c) an other payee’s “employment” with an other payer starts when relevant payments start and ends when relevant payments end.
(2) The following regulations do not apply to other payers or other payees in their capacity as such—
. . .
. . .
. . .
. . .
regulation 85 to 88
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
Part 6
PAYE settlement agreements
regulation 134
interpretation of Chapter 3 (holiday pay funds)
regulation 167
jobseeker’s allowance paid by employer
regulation 168
regulation 167 cases: application of other regulations.
(3) Paragraph (2) is subject to regulation 91(9) (termination awards: former employers and employees).
(4) The following regulation does not apply to other payees in their capacity as such—
regulation 64
trade disputes.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/12 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.