{
  "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-5",
  "json_url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-5.json",
  "legislation": "uksi/1999/3219",
  "legislation_title": "The Tax Credits (Payment by Employers) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Notification to employee of relevant employer or relevant subsequent employer of employee’s entitlement to tax credit",
  "text": "(1) Where an employee of a relevant employer becomes entitled to tax credit, or has an award of tax credit renewed for a further award period, the Board shall notify the employee of his entitlement to payment of tax credit in accordance with paragraph (2).\n(2) A notification under paragraph (1) shall be in a form provided by the Board and shall contain the following particulars–\n(a) the weekly amount of tax credit to which the employee is entitled;\n(b) the dates (if any) between which the Board will be responsible for payment of tax credit to the employee;\n(c) the dates (if any) between which a named employer of the employee will be responsible for payment of tax credit to the employee;\n(d) the daily rate of tax credit applicable to each calendar day during the period of the award of tax credit to the employee and a table showing the multiples from 1 to 31 of that daily rate;\n(e) the total amount of tax credit to be paid to the employee by a named employer.\n(3) Where a person who–\n(a) is entitled to tax credit, and\n(b) was an employee of a relevant employer at the date on which he became entitled to that tax credit,\ncommences employment with a relevant subsequent employer, the Board shall notify the employee of his entitlement to payment of tax credit in accordance with paragraph (4).\n(4) A notification under paragraph (3) shall be in a form provided by the Board and shall contain the following particulars–\n(a) the dates (if any) between which the Board will be responsible for payment of tax credit to the employee;\n(b) the dates (if any) between which a named employer of the employee will be responsible for payment of tax credit to the employee;\n(c) the total amount of tax credit to be paid to the employee by a named employer.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3219/regulation/5",
    "retrieved_at": "2026-10-29T09:33:41.440978+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."
}