Regulation 69 Due date and receipts for payment of tax

United Kingdom

(1)

An employer must pay amounts due under regulation F167G(2) F2, as adjusted by regulation 67H(2) where appropriate, or 68(2)—

(a)

within 17 days after the end of the tax period, where payment is made by an approved method of electronic communications, or

(b)

within 14 days after the end of the tax period, in any other case.

F3(1A)

In paragraph (1), the reference to amounts due under regulation 67G(2) includes

(F4a)

any amount the employer was liable to deduct from employees during the tax period F5... F6, and

(b)

any amount the employer must account for under regulation 62(5) (notional payments) in respect of notional payments made by the employer during the tax period,

whether or not those amounts were included in any return under regulation 67B (real time returns of information about relevant payments) or 67D (exceptions to regulation 67B).

(2)

The Inland Revenue must give a receipt to the employer for the total amount paid under regulation 67G(2) , as adjusted by regulation 67H(2) where appropriate, or 68(2) if asked.

(3)

But no separate receipt for tax only need be given if a receipt is given for the total amount of tax and any earnings-related contributions (as defined by regulation 1(2) of F7the SSC Regulations)^f1 paid at the same time.

F8(4)

In paragraph (1) “the tax period”, in relation to an amount of retrospective employment income, means the tax period immediately following the relevant time.

Annotations

Textual amendments

F1: Words in reg. 69 inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 30
F2: Words in reg. 69(1)(2) inserted (with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 27
F3: Reg. 69(1A) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2014 (S.I. 2014/1017), regs. 1(1), 2(c)
F4: Words in reg. 69(1A) renumbered as reg. 69(1A)(a) (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2026 (c. 11), s. 24(9)(a)(11)
F5: Words in reg. 69(1A) omitted (with effect in accordance with s. 24(11) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 24(9)(b)(11)
F6: Reg. 69(1A)(b) and word inserted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2026 (c. 11), s. 24(9)(c)(11)
F7: Words in reg. 69(3) substituted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 13(2)
F8: Reg. 69(4) added (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 13(3)

Footnotes

f1: S.I. 2001/1004.

Notes on ...

Textual amendments

F1: Reg. 68 cross-heading omitted (6.4.2012) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 27(a)