{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-211",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-211.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/211",
  "kind": "regulation",
  "number": "211",
  "heading": "How information must or may be delivered by employers",
  "text": "(1) Table 10 applies to determine how employers must or may comply with the requirements of the regulations listed in column 1.\n(2) The requirements of the regulation must be complied with in a document or format provided or approved by the Board of Inland Revenue if so indicated in column 4.\n(3) Where appropriate, the relevant form number is listed in column 3.\n(4) Instead of sending a document to the Inland Revenue, the requirements of the regulation may be complied with by an employer arranging for the information it would contain to be delivered to the Inland Revenue by an approved method of electronic communications if so indicated in column 5.\nTable 10\nRegulations which require approved document or format, and which permit electronic delivery\n1.\n2.\n3.\n4.\n5.\nRegulation\nDescription of information\nForm number\nApproved document or format\nElectronic communications\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n36(1), (2)(a)\ncessation of employment\nForm P45, Part 1\nyes\nyes\n36(1), (2)(b)\ncessation of employment\nForm P45, Parts 1A, 2, 3\nyes\nnot applicable\n38(1)\ndeath of employee\nForm P45, Part 1\nyes\nyes\n39(1)\ndeath of pensioner\nForm P45, Part 1\nyes\nyes\n42(8)\nprocedure if new employer receives Form P45\nForm P45, Part 3\nyes\nyes\n46(4), 47(2)(a)\n48(2)(a)\n49(2)(a)\ninformation to be provided if code not known\nForm P46\nyes\nyes\n52(3)\nlate presentation of Form P45\nForm P45, Part 3\nyes\nyes\n55(3)(a)\ninformation on retirement\nP46(Pen)\nyes\nyes\n56(3)\nprocedure if new pension payer receives Form P45\nForm P45, Part 3\nyes\nyes\n57(2)\ninformation to be provided if code not known (non-UK resident pensioners)\nForm P46(Pen)\nyes\nyes\n58(3)\ninformation to be provided if code not known (UK resident pensioners)\nForm P46(Pen)\nyes\nyes\n60(3)\nlate presentation of Form P45\nForm P45, Part 3\nyes\nyes\n67(1)\ninformation to employees about payments and tax deducted\nForm P60\nyes\nnot applicable\n73\nannual return of relevant payments liable to deduction of tax\nForms P35 and P14\nyes\nyes\n73A\nannual return of relevant payments by virtue of a retrospective tax provision\nForm P35 (RL\nyes\nno\n74\nannual return of relevant payments not liable to deduction of tax\nForm P38A\nyes\nyes\n77(4)\nreturn of tax for which employer is liable under regulation 68\nForm P100\nyes\nno\n. . .\n. . .\n. . .\n. . .\n. . .\n85(1)(a) and (b)\nemployers: annual return of other PAYE income: benefits code employee\nForm P11D\nyes\nyes\n85(2)\nemployers: annual return of other PAYE income: declaration\nForm P11D(b)\nyes\nyes\n90(2)\nquarterly return of cars becoming available or unavailable\nForm P46 (car)\nyes\nyes\n98(4)\nmultiple PAYE schemes\nForm P350\nyes\nyes\n129(1)\nreserve forces' pay: certificate of tax deducted\nForm P59\nyes\nno\n132(1)\nreserve forces' pay: end of year certificate\nForm P60\nyes\nnot applicable\n137(1)\nholiday pay funds: certificate of tax deducted\nForm P403\nyes\nno\n152(2)\ndeductions working sheet for claimants awarded taxable JSA\nForm PB8\nyes\nno\n153(9)\nDepartment’s return for claimant who delivers Form P45\nForms PB3 and P45 Part 3\nyes\nno\n154(2)\nDepartment’s return for claimant who does not deliver Form P45\nForm PB3\nyes\nno\n157(2)(b)\nclaimant’s end of year certificate\nForm P60U\nyes\nnot applicable\n157(2)(c)\nDepartment’s end of year return\nForm P14U\nyes\nno\n159(2)\ncessation of award of JSA\nForm P45U\nyes\nno\n160(2)(b)\nDepartment’s notification of taxable JSA adjustment\nForm P180\nyes\nno\n164(2)\nDepartment’s quarterly statement to Board of receipts and payments in respect of taxable JSA\n–\nyes\nno\n184D\ndeductions working sheet for claimants awarded taxable ESA\nForm PB8\nyes\nno\n184E(9)\nDepartment’s return for claimant who delivers form P45\nForms PB8 and P45 Part 3\nyes\nyes\n184G(1)\nDepartment’s return for claimant who does not deliver form P45\nForm PB3\nyes\nyes\n184I(2)(b)\nclaimant’s end of year certificate\nForm P60ESA\nyes\nnot applicable\n184J(2)\nDepartment’s end of year return\nForm P14U\nyes\nyes\n184L(1)\ncessation of award of ESA\nForm P45ESA\nyes\nyes\n184Q(2)(b)\nDepartment’s notification of taxable ESA adjustment\nForm P180\nyes\nno\n184S(2)\nDepartment’s quarterly statement to HMRC of receipts and payments in respect of taxable ESA\nyes\nno\n(5) If an employer delivers electronically the return required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)), the statement and declaration and the certificate must, instead of being signed as required by regulation 73(8), be authenticated by or on behalf of the employer in such manner as may be approved by the Board of Inland Revenue.\n(6) For the purposes of this regulation “ESA” means employment and support allowance.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 211(4) Table 10 omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(4), 11"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 211 Table 10 substituted (6.4.2016) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2016 (S.I. 2016/329), regs. 1, 4(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 211 Table 10 substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 21(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 211 Table 10 substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 21(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 211 Table 10 substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 68(a)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 211 Table 10 inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 19"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 211 Table 10 omitted (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015 (S.I. 2015/1927), regs. 1(1), 13"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in reg. 211 Table 10 inserted (6.4.2016) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2016 (S.I. 2016/329), regs. 1, 4(b)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 211(4) Table 10 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 4(2)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Word in reg. 211 Table 10 substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 68(b)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Reg. 211(6) inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 4(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/211",
    "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."
}