Regulation 10 Obligations of relevant employer or relevant subsequent employer and employee on termination of employer’s obligation to pay tax credit prior to the termination date contained in the start notification

(1)

On the death of an employee the employer shall, not later than 7 days following the date on which the employer became aware of the death–

(a)

enter the following details on either the certificate of payments referred to in regulation 4(3) or on a certificate which has been approved for this purpose by the Board–

(i)

the total tax credit paid to the employee in accordance with the start notification in force at the time; and

(ii)

the date of the final payment of tax credit and the pay period to which that final payment of tax credit related; and

(b)

sign, date and send the completed certificate to the Board after retaining a copy.

(2)

In the circumstances referred to in regulation 9(2)(c) the employer shall, not later than 7 days following the date on which payments of tax credit ceased in accordance with regulation 9(5)–

(a)

enter the details set out in paragraph (1)(a) on either the certificate of payments referred to in regulation 4(3) or on a certificate which has been approved for this purpose by the Board, and

(b)

sign, date and send the completed certificate to the employee after retaining a copy.

(3)

Where the employer ceases payment in accordance with regulation 9(12) the employer shall, not later than 7 days following the last day of the pay period following the pay period in which the last payment of tax credit was made–

(a)

enter the details set out in paragraph (1)(a) on either the certificate of payments referred to in regulation 4(3) or on a certificate which has been approved for this purpose by the Board, and

(b)

sign, date and send the completed certificate to the employee after retaining a copy.

(4)

Where the employee ceases to be employed by the employer as mentioned in regulation 9(2)(c) and commences work for another employer during the same award period, the employee shall notify the Board that he has commenced work for that other employer.

(5)

A notification by the employee under paragraph (4) shall contain the following particulars–

(a)

the new employer’s name and address;

(b)

(if known) the new employer’s PAYE reference number;

(c)

(if known) the employee’s new payroll number;

(d)

the date on which the new employment has commenced or will commence;

(e)

(if known) the new employer’s pay period.