# The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005

S.I. 2005/2200 · made 4 August 2005

These Regulations amend the Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172) (“the Payment by Employers Regulations”) and the Tax Credits (Payments by the Board) Regulations 2002 (S.I. 2002/2173) (“the Payments by the Board Regulations”). The principal effect of the amendments is that from 7th November 2005 all new claimants of working tax credit, and from 1st April 2006 all existing claimants of working tax credit, will be paid directly by the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”) rather than via employers. The regulations also contain amendments to terminology in consequence of the transfer of the functions of the Board of Inland Revenue to Her Majesty’s Revenue and Customs by the Commissioners for Revenue and Customs Act 2005 (c. 11) (“the 2005 Act”).

Made under: Tax Credits Act 2002 (Section 24, Section 25, Section 65, Section 67)

PDFs: Printed copy https://openlegislation.uk/tax-credit-payment-by-employers-etc-amendment-regulations-2005/pdf/uksi_20052200_en.pdf; Explanatory Memorandum https://openlegislation.uk/tax-credit-payment-by-employers-etc-amendment-regulations-2005/pdf/uksiem_20052200_en.pdf

## Introductory text

TAX CREDITS
Made 4th August 2005
Laid before Parliament 8th August 2005
Coming into force 29th August 2005
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 24(2), (3), (4), (7) and (8), 25(1) and (2), 65 and 67 of the Tax Credits Act 2002, and now exercisable by them, and with the consent of the Scottish Ministers, make the following Regulations:

## 1 Citation, commencement, effect and interpretation

(1) These Regulations may be cited as the Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 and shall come into force on 29th August 2005.
(2) Regulations 5 and 9(1) shall have effect from 7th November 2005.
(3) Regulation 9(2) shall have effect from 1st April 2006.
(4) In these Regulations—
“the Payment by Employers Regulations” means the Working Tax Credit (Payment by Employers) Regulations 2002; and
“the Payments by the Board Regulations” means the Tax Credits (Payments by the Board) Regulations 2002.

## 2 Amendment of the Payment by Employers Regulations

The Payment by Employers Regulations shall be amended as follows.

## 3 Amendment of the Payment by Employers Regulations

In regulation 2(1) (interpretation)—
(a) omit the definition of “the Board”; and
(b) at the appropriate point in the alphabetical list insert—
““the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs (see section 1 of the Commissioners for Revenue and Customs Act 2005);”.

## 4 Amendment of the Payment by Employers Regulations

After regulation 3 (definition of “relevant employer”) insert—
“Notification of transfer of payment of working tax credit from the employer to Revenue and Customs
3A. (1) A relevant employer must give a notice in writing to an employee to whom he pays working tax credit before 7th November 2005 informing him of—
(a) the cessation of payment of working tax credit by the employer under these Regulations; and
(b) the commencement of payment of working tax credit by the Commissioners under the Tax Credits (Payments by the Board) Regulations 2002.
(2) The form of the notice shall be such as an officer of Revenue and Customs shall direct.”.

## 5 Amendment of the Payment by Employers Regulations

In regulation 13 (temporary break in relevant employer’s payment of working tax credit)—
(a) in paragraph (1) for “paragraphs (2) to (4)” substitute “paragraphs (2) and (4)”; and
(b) in paragraph (4) omit “until the relevant employer resumes making payments of working tax credit to the employee”.

## 6 Amendment of the Payment by Employers Regulations

In the provisions in column 1, for the expression appearing in column 2, substitute the expression appearing in column 3.
Provision
Expression
Substituted expression
Regulations 4(1), 5(1), 6(2), (4), (8), (12), (14), 7(2) Rule 5, 8(1) to (7), (12) to (14), 9(1), (2), 10, 11(1), (2), 12(1), (3), (6) to (9), 13(1) to (4), (8), 14(1), (2) and 15(1)
“the Board”
“the Commissioners”
Regulation 7(1)
“collector of taxes”
“officer of Revenue and Customs”
Regulation 8(7) and (10)
“the Board’s notification”
“the Commissioners' notification”
Regulation 8(10)
“the Board’s refusal”
“the Commissioners' refusal”
Regulation 15(1)
“officer of the Board”
“officer of Revenue and Customs”

## 7 Amendment of the Payments by the Board Regulations

(1) The Payments by the Board Regulations shall be amended as follows.
(2) In regulation 1(1) (citation) for “the Board” there is substituted “the Commissioners” (and the title of the Regulations accordingly becomes “The Tax Credits (Payment by the Commissioners) Regulations 2002”).
(3) In regulation 2 (interpretation)—
(a) omit the definition of “the Board”; and
(b) at the appropriate point in the alphabetical list insert—
““the Commissioners” means Commissioners for Her Majesty’s Revenue and Customs (see section 1 of the Commissioners for Revenue and Customs Act 2005);”.
(4) In regulations 3 to 14 for “the Board” wherever it occurs substitute “the Commissioners”.

## 8 Savings

(1) The commencement date of any start notice issued before 7th November 2005 shall be determined as if regulation 4(2)(d) and (3) of the Payment by Employers Regulations had not been revoked.
(2) The commencement date of any amendment notice issued before 7th November 2005 shall be determined as if regulation 5(2)(d) and (3) of the Payment by Employers Regulations had not been revoked.

## 9 Revocations

(1) With effect from 7th November 2005, regulations 4, 5, and 13(1)(c), (3), (6), (7) and (8) of the Payment by Employers Regulations are revoked, subject to the savings in regulation 8.
(2) With effect from 1st April 2006 there are revoked—
(a) the remaining provisions of the Payment by Employers Regulations,
(b) regulations 8(3) and 9(1)(b) of the Payments by the Board Regulations, and
(c) in regulation 8(1) of the Payments by the Board Regulations the words “Subject to paragraph (3)”.

## Signature

David Varney
Dave Hartnett
Two of the Commissioners for Her Majesty’s Revenue and Customs
4th August 2005
The Scottish Ministers consent to the making of these Regulations
Cathy Jamieson
A Member of the Scottish Executive
3rd August 2005

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172) (“the Payment by Employers Regulations”) and the Tax Credits (Payments by the Board) Regulations 2002 (S.I. 2002/2173) (“the Payments by the Board Regulations”). The principal effect of the amendments is that from 7th November 2005 all new claimants of working tax credit, and from 1st April 2006 all existing claimants of working tax credit, will be paid directly by the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”) rather than via employers. The regulations also contain amendments to terminology in consequence of the transfer of the functions of the Board of Inland Revenue to Her Majesty’s Revenue and Customs by the Commissioners for Revenue and Customs Act 2005 (c. 11) (“the 2005 Act”).
Regulation 1 provides for citation, commencement, effect and interpretation of these Regulations.
Regulation 2 introduces the amendments to the Payment by Employers Regulations.
Regulation 3 amends definitions in the Payment by Employers Regulations.
Regulation 4 amends the Payment by Employers Regulations to provide that employers must give employees written notification of the cessation of payment of working tax credit by employers and the commencement of payment of working tax credit by the Commissioners of Her Majesty’s Revenue and Customs.
Regulation 5 makes consequential amendments.
Regulation 6 amends terminology so that it accords with the 2005 Act.
Regulation 7 contains the amendments to the Payments by the Board Regulations, and changes their citation to the “Tax Credits (Payment by the Commissioners) Regulations 2002” in consequence of the abolition of the Board of Inland Revenue.
Regulation 8 contains savings.
Regulation 9 contains revocations.
A regulatory impact assessment is available on HM Revenue & Customs website (www.hmrc.gov.uk/ria/index.htm).

---
Source: https://www.legislation.gov.uk/uksi/2005/2200 (the official version)
Page: https://openlegislation.uk/tax-credit-payment-by-employers-etc-amendment-regulations-2005
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.