{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-37",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-37.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/37",
  "kind": "regulation",
  "number": "37",
  "heading": "PAYE income paid after employment ceased",
  "text": "(1) This regulation applies if a relevant payment is made to an employee after the employment has ceased—\n(a) by the former employer in respect of the former employment, or\n(b) by any other person in respect of an obligation of the former employer,\nand the payment has not been included in Form P45.\n(1A) But this regulation does not apply if regulation 37A applies.\n(2) The person making the payment must deduct tax on the non-cumulative basis using the 0T Code.\n(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) But—\n(a) the payment does not affect the cessation of employment, and\n(b) the provisions listed in paragraph (4) do not apply.\n(4) The provisions are—\nregulation 21\ndeduction and repayment of tax by reference to employee’s code\nregulations 22 and 23\ncumulative basis\n. . .\n. . .\nChapters 2 and 3 of this Part\nnew employees and new pensioners: Forms P45 and P46.\n(5) The person making the payment must record the following information in a deductions working sheet (which the person must prepare for the purpose if one has not already been prepared for that tax year).\n(6) The information is—\n(a) the date of the payment,\n(b) the amount of the relevant payment, and\n(c) the amount of tax deducted on making the payment, or to be deducted or accounted for under regulation 62(4) or (5) (notional payments).\n(7) The person making the payment must also notify the employee of the information mentioned in paragraph (6) without unreasonable delay.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 37(1A) inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 5"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 37(2)-(2B) substituted for reg. 37(2) (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1054), regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 37(2) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 65(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 37(4) omitted (6.4.2011) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 8(b)(i)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 37(4) omitted (6.4.2011) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 8(b)(ii)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/37",
    "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."
}