{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-174",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-174.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/174",
  "kind": "regulation",
  "number": "174",
  "heading": "Application of other regulations",
  "text": "(1) The following regulations apply, subject to this Chapter, to payments of taxable incapacity benefit with the modifications mentioned in paragraphs (2) to (4)—\nregulation 2\ninterpretation\nregulation 15\nflat rate codes\nregulation 16\ncontinued application of employee’s code\nregulation 17\nnotice to employee of code\nregulation 18\nobjections and appeals against employee’s code\nregulation 19\namendment of code\nregulation 20\nnotice to employer of amended code\nregulation 21\ndeduction and repayment of tax by reference to employee’s code\nregulations 22 to 25\ncumulative basis\nregulations 26 to 31\nnon-cumulative basis\nregulation 33\nnil tax code: no deductions or repayments\nregulation 36\ncessation of employment: Form P45\nregulation 66\ndeductions working sheets\nregulation 67\ninformation to employees about payments and tax deducted\nregulation 68\nperiodic payments to and recoveries from the Revenue\nregulation 69\ndue date and receipts for payments of tax\nregulation 70\nquarterly tax periods\nregulation 72\nrecovery from employee of tax not deducted by employer\nregulation 73\nannual return of relevant payments liable to deduction of tax\nregulation 74\nannual return of relevant payments not liable to deduction of tax\nregulation 76\ncertificate if tax in regulation 73 return is unpaid\nregulation 79\ncertificate after inspection of PAYE records\nregulation 84\nrecovery of tax and interest\nregulation 97\nretention by employer of PAYE records\nregulation 98\nmultiple PAYE schemes\nregulation 102\nsuccession to a business etc\nregulation 141\ndirect collection and special arrangements\nregulation 185\nadjusting total net tax deducted for purposes of sections 59A(1) and 59B(1) TMA\nregulation 188\nassessments other than self-assessments\nregulation 211\nhow information must or may be delivered by employers\nregulation 216\nservice by post\nregulation 218\ncertificate that sum due\nregulation 219\npayment by cheque.\n(2) In the application of those regulations, the expressions listed in column 1 of Table 7 have the meanings shown in column 2 of the table.\nTable 7\nMeaning of expressions in application of other regulations\n1. Expression\n2. Meaning for purposes of this Chapter\nemployee\nclaimant\nemployer\nDepartment\nemployment\naward\nrelevant payments\ntaxable incapacity benefit.\n(3) In regulation 15 (flat rate codes)—\n(a) omit paragraph (1);\n(b) omit paragraph (3)(a); and\n(c) for paragraph (3)(c) substitute—\n“(c) the Inland Revenue consider that the code which would otherwise be the claimant’s code would result in too much tax being deducted for the tax year in question.”\n(4) In regulation 21(1) (deduction and repayment of tax by reference to employee’s code), for “in accordance with these Regulations” substitute “in accordance with Chapter 3 of Part 8”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 174(1) substituted (1.4.2009) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 7"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/174",
    "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."
}