{
  "url": "https://openlegislation.uk/working-tax-credit-payment-by-employers-regulations-2002/regulation-5",
  "json_url": "https://openlegislation.uk/working-tax-credit-payment-by-employers-regulations-2002/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Notification to relevant employer of amendment of amount of employee’s entitlement to working tax credit (amendment notice)",
  "text": "(1) Where—\n(a) the amount of working tax credit to which an employee is entitled is amended, and\n(b) the amended amount differs from the previous amount by an amount equal to or exceeding 30 pence per day,\nthe Board shall give notice to the relevant employer of the amended amount (“amendment notice”).\n(2) An amendment notice shall contain the following particulars—\n(a) the date of issue of the amendment notice;\n(b) the name of the employee;\n(c) the employee’s national insurance number and (if known) his payroll number;\n(d) the date from which the employer is to be responsible for payment of the amended amount of working tax credit to the employee (“the commencement date”);\n(e) the daily rate of the amended amount of working tax credit applicable to each calendar day starting with the commencement date, and a table showing the multiples from 1 to 31 of that daily rate;\n(f) instructions to the employer to pay the amended amount of working tax credit to the employee at the same time that the employer makes a payment of emoluments to the employee, commencing with the pay period in which the commencement date falls.\n(3) The commencement date contained in the amendment notice shall not be earlier than the date which is 42 days after the date of issue of the amendment notice.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am",
      "affecting": "uksi/2003/715",
      "affecting_title": "The Working Tax Credit (Payment by Employers) (Amendment) Regulations 2003"
    },
    {
      "type": "revoked",
      "affecting": "uksi/2005/2200",
      "affecting_title": "The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2005/2200",
      "affecting_title": "The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2172/regulation/5",
    "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."
}