Regulation 13 Temporary break in relevant employer’s payment of working tax credit (emergency stop notice and restart notice)

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg. 13(1) words substituted by Tax Credit (Payment by Employers, etc.) 2005 reg. 5(a)
reg. 13(6)-(8) revoked by Tax Credit (Payment by Employers, etc.) 2005 reg. 9(1)
reg 13 am by Working Tax Credit (Payment by Employers) 2003 regs 3, 9
reg. 13(1) words substituted by Tax Credit (Payment by Employers, etc.) 2005 reg. 6
reg. 13(1)(c) revoked by Tax Credit (Payment by Employers, etc.) 2005 reg. 9(1)
reg. 13(2) words substituted by Tax Credit (Payment by Employers, etc.) 2005 reg. 6
reg. 13(3) words substituted by Tax Credit (Payment by Employers, etc.) 2005 reg. 6
reg. 13(3) revoked by Tax Credit (Payment by Employers, etc.) 2005 reg. 9(1)
reg. 13(4) words omitted by Tax Credit (Payment by Employers, etc.) 2005 reg. 5(b)
reg. 13(4) words substituted by Tax Credit (Payment by Employers, etc.) 2005 reg. 6
reg. 13(8) words substituted by Tax Credit (Payment by Employers, etc.) 2005 reg. 6

(1)

Where the relevant employer—

(a)

having commenced to make payments of working tax credit in accordance with regulation 6(1) or (3), subsequently fails to pay an amount of working tax credit to an employee in accordance with that regulation, or

(b)

chooses in the circumstances referred to in regulation 6(11) not to make a payment of working tax credit to an employee, and

(c)

in either case reaches agreement with the Board as to the date from which he is to resume making payments of working tax credit to the employee,

the Board shall take the action specified in paragraphs (2) to (4).

(2)

The Board shall give notice to the relevant employer confirming that the employer has ceased to make payments of working tax credit to the employee concerned (“emergency stop notice”).

(3)

The Board shall in addition give notice to the relevant employer confirming the date from which the employer is to resume making payments of working tax credit to that employee (“restart notice”).

(4)

The Board shall pay to the employee the amount of working tax credit to which he is entitled until the relevant employer resumes making payments of working tax credit to the employee.

(5)

An emergency stop notice under paragraph (2) shall contain the following particulars—

(a)

the date of issue of the notice;

(b)

the name of the employee;

(c)

the employee’s national insurance number and (if known) his payroll number;

(d)

the commencement date referred to in regulation 4(2)(d) or (as the case may be) regulation 5(2)(d);

(e)

the latest date for which working tax credit is payable to the employee.

(6)

A restart notice under paragraph (3) shall contain the following particulars—

(a)

the date of issue of the notice;

(b)

the name of the employee;

(c)

the employee’s national insurance number and (if known) his payroll number;

(d)

the date from which the employer is to resume making payments of working tax credit to the employee (“restart date”);

(e)

the daily rate of working tax credit applicable to each calendar day starting with the restart date, and a table showing the multiples from 1 to 31 of that daily rate.

(7)

Regulation 6(1) and (5) to (10) applies in relation to the receipt by the relevant employer of a restart notice under this regulation as it applies to the receipt by him of a start notice.

(8)

Where the relevant employer fails to resume making payments of working tax credit to the employee in accordance with paragraph (3), the Board shall continue to make payments of working tax credit to the employee.