{
  "url": "https://openlegislation.uk/working-tax-credit-payment-by-employers-regulations-2002/note",
  "json_url": "https://openlegislation.uk/working-tax-credit-payment-by-employers-regulations-2002/note.json",
  "legislation": "uksi/2002/2172",
  "legislation_title": "The Working Tax Credit (Payment by Employers) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/working-tax-credit-payment-by-employers-regulations-2002",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make provision in relation to the payment of working tax credit under the Tax Credits Act 2002 (c. 21) by employers to their employees from 6th April 2003 onwards.\nRegulation 1 provides for citation, commencement and effect, and regulation 2 for interpretation.\nRegulation 3 defines “relevant employer” for the purposes of the Regulations.\nRegulation 4 provides for the issue of start notices to employers by the Board of Inland Revenue (“the Board”) notifying them to commence paying working tax credit.\nRegulation 5 provides for the issue of amendment notices by the Board to an employer where the amount of working tax credit to which his employee is entitled changes.\nRegulation 6 specifies the obligation of employers to whom start notices or amendment notices are issued to calculate and pay working tax credit to employees in accordance with the notices.\nRegulation 7 sets out how payment of working tax credit is to be funded by the employer.\nRegulation 8 enables the employer to apply to the Board for funding in order to pay working tax credit.\nRegulation 9 provides for renewal of funding by the Board for each income tax year.\nRegulation 10 enables the employer to notify the Board in the course of an income tax year if, as a result of a change of circumstances, any of the details recorded on an application form for funding under regulation 8, or on a renewal form under regulation 9, cease to be correct.\nRegulation 11 provides for termination of funding by the Board in certain circumstances.\nRegulation 12 provides for circumstances in which the obligation of an employer to pay working tax credit is terminated, including the issue of a stop notice by the Board.\nRegulation 13 provides for the issue of an emergency stop notice and restart notice by the Board when there is a temporary break in the payment of working tax credit by an employer to an employee.\nRegulation 14 provides for the determination of an amount of funding to be repaid to the Board where it transpires that that amount has not been used by the employer to fund payment of working tax credit.\nRegulation 15 provides for the inspection of an employer’s records by an authorised officer of the Board so as to determine whether the employer is complying with the provisions of these Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2172/note",
    "retrieved_at": "2026-10-29T06:50:27.059686+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."
}