# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 211: How information must or may be delivered by employers

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

(1) Table 10 applies to determine how employers must or may comply with the requirements of the regulations listed in column 1.
(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.
(3) Where appropriate, the relevant form number is listed in column 3.
(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.
Table 10
Regulations which require approved document or format, and which permit electronic delivery
1.
2.
3.
4.
5.
Regulation
Description of information
Form number
Approved document or format
Electronic communications
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
36(1), (2)(a)
cessation of employment
Form P45, Part 1
yes
yes
36(1), (2)(b)
cessation of employment
Form P45, Parts 1A, 2, 3
yes
not applicable
38(1)
death of employee
Form P45, Part 1
yes
yes
39(1)
death of pensioner
Form P45, Part 1
yes
yes
42(8)
procedure if new employer receives Form P45
Form P45, Part 3
yes
yes
46(4), 47(2)(a)
48(2)(a)
49(2)(a)
information to be provided if code not known
Form P46
yes
yes
52(3)
late presentation of Form P45
Form P45, Part 3
yes
yes
55(3)(a)
information on retirement
P46(Pen)
yes
yes
56(3)
procedure if new pension payer receives Form P45
Form P45, Part 3
yes
yes
57(2)
information to be provided if code not known (non-UK resident pensioners)
Form P46(Pen)
yes
yes
58(3)
information to be provided if code not known (UK resident pensioners)
Form P46(Pen)
yes
yes
60(3)
late presentation of Form P45
Form P45, Part 3
yes
yes
67(1)
information to employees about payments and tax deducted
Form P60
yes
not applicable
73
annual return of relevant payments liable to deduction of tax
Forms P35 and P14
yes
yes
73A
annual return of relevant payments by virtue of a retrospective tax provision
Form P35 (RL
yes
no
74
annual return of relevant payments not liable to deduction of tax
Form P38A
yes
yes
77(4)
return of tax for which employer is liable under regulation 68
Form P100
yes
no
. . .
. . .
. . .
. . .
. . .
85(1)(a) and (b)
employers: annual return of other PAYE income: benefits code employee
Form P11D
yes
yes
85(2)
employers: annual return of other PAYE income: declaration
Form P11D(b)
yes
yes
90(2)
quarterly return of cars becoming available or unavailable
Form P46 (car)
yes
yes
98(4)
multiple PAYE schemes
Form P350
yes
yes
129(1)
reserve forces' pay: certificate of tax deducted
Form P59
yes
no
132(1)
reserve forces' pay: end of year certificate
Form P60
yes
not applicable
137(1)
holiday pay funds: certificate of tax deducted
Form P403
yes
no
152(2)
deductions working sheet for claimants awarded taxable JSA
Form PB8
yes
no
153(9)
Department’s return for claimant who delivers Form P45
Forms PB3 and P45 Part 3
yes
no
154(2)
Department’s return for claimant who does not deliver Form P45
Form PB3
yes
no
157(2)(b)
claimant’s end of year certificate
Form P60U
yes
not applicable
157(2)(c)
Department’s end of year return
Form P14U
yes
no
159(2)
cessation of award of JSA
Form P45U
yes
no
160(2)(b)
Department’s notification of taxable JSA adjustment
Form P180
yes
no
164(2)
Department’s quarterly statement to Board of receipts and payments in respect of taxable JSA
–
yes
no
184D
deductions working sheet for claimants awarded taxable ESA
Form PB8
yes
no
184E(9)
Department’s return for claimant who delivers form P45
Forms PB8 and P45 Part 3
yes
yes
184G(1)
Department’s return for claimant who does not deliver form P45
Form PB3
yes
yes
184I(2)(b)
claimant’s end of year certificate
Form P60ESA
yes
not applicable
184J(2)
Department’s end of year return
Form P14U
yes
yes
184L(1)
cessation of award of ESA
Form P45ESA
yes
yes
184Q(2)(b)
Department’s notification of taxable ESA adjustment
Form P180
yes
no
184S(2)
Department’s quarterly statement to HMRC of receipts and payments in respect of taxable ESA
yes
no
(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.
(6) For the purposes of this regulation “ESA” means employment and support allowance.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/211 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-211
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.