Source: http://www.legislation.gov.uk/uksi/2003/2682/contents/made
Timestamp: 2020-02-27 11:34:52
Document Index: 301164077

Matched Legal Cases: ['ART 2', 'ART 3', 'ART 4', 'ART 5', 'ART 6', 'ART 7', 'arts\n124', 'arts\n136', 'ART 8', 'ART 9', 'ART 2']

The Income Tax (Pay As You Earn) Regulations 2003The Income Tax (Pay As You Earn) Regulations 2003
The Income Tax (Pay As You Earn) Regulations 2003
2003 No. 2682
Correction Slip - 12/03/2013
3.Net PAYE income
4.Relevant payments
5.Excluded business expenses
6.Relevant pension payments
7.Meaning of “code” etc
8.Employee’s code
9.PAYE threshold
Application to payers and payees
10.Application to agencies and agency workers
11.Application to pension payers and pensioners
12.Application to other payers and payees
PART 2 CODES
Determination of code
13.Determination of code by Inland Revenue
14.Matters relevant to determination of code
15.Flat rate codes
16.Continued application of employee’s code
17.Notice to employee of code
Appeals and amendment
18.Objections and appeals against employee’s code
19.Amendment of code
20.Notice to employer of amended code
PART 3 DEDUCTION AND REPAYMENT OF TAX
CHAPTER 1 DEDUCTION AND REPAYMENT
Deduction and repayment by reference to employee’s code
21.Deduction and repayment of tax by reference to employee’s code
The cumulative basis
22.The cumulative basis
23.Cumulative basis: deduction and repayment
24.Cumulative basis: employee not paid weekly or monthly
25.Cumulative basis: subsidiary PAYE income of employee paid weekly or at greater intervals
The non-cumulative basis
26.The non-cumulative basis
27.Non-cumulative basis: general rule for deductions
28.Non-cumulative basis: modification of general rule
29.Non-cumulative basis: aggregation of payments
30.Non-cumulative basis: employee not paid weekly or monthly
31.Payments in short payment periods
Higher rate and nil tax codes
32.Higher rate code: deductions
33.Nil tax code: no deductions or repayments
Simplified deduction scheme
34.Simplified deduction scheme for personal employees
35.Simplified deduction schemes: records
36.Cessation of employment: Form P45
37.PAYE income paid after employment ceased
38.Death of employee
39.Death of pensioner
Employee’s duty to provide Form P45
40.Duty of employee to give new employer Form P45
CHAPTER 2 NEW EMPLOYEES (OTHER THAN PENSIONERS): FORMS P45 AND P46
41.Scope of Chapter 2
42.Procedure if employer receives Form P45
43.Form P45 for current tax year
44.Form P45 for previous tax year: employment starting on or before 24th May
45.Other Forms P45
46.Form P46 where employer does not receive Form P45 and code not known
47.Procedure in Form P46 cases: former full-time students
48.Procedure in Form P46 cases: employee taking up only or main employment
49.Procedure in Form P46 cases: other new employees
50.Procedure in Form P46 cases: code treated as issued by Inland Revenue
51.Late presentation of Form P45
52.Late presentation of Form P45: employer’s duties
53.Form P46 cases: subsequent procedure on issue of employee’s code
CHAPTER 3 NEW PENSIONERS: FORMS P45 AND P46
54.Scope of Chapter 3
55.PAYE pension income paid by former employer
56.PAYE pension income paid by other pension payer
57.Information to be provided in Form P46 if code not known: non UK residents
58.Information (Form P46) and procedure if code not known: UK residents
59.UK resident pensioner’s code treated as issued by Inland Revenue
60.Late presentation of Form P45
61.Subsequent procedure on issue of UK resident pensioner’s code
62.Deductions in respect of notional payments
63.Repayment during unpaid leave
64.Trade disputes
65.Repayment if no longer employed
66.Deductions working sheets
67.Information to employees about payments and tax deducted (Form P60)
PART 4 PAYMENTS, RETURNS AND INFORMATION
CHAPTER 1 PAYMENT OF TAX AND ASSOCIATED RETURNS
Payment and recovery of tax by employer
68.Periodic payments to and recoveries from the Revenue
69.Due date and receipts for payment of tax
70.Quarterly tax periods
71.Modification of regulation 68 in case of trade dispute
72.Recovery from employee of tax not deducted by employer
Annual returns of relevant payments and tax
73.Annual return of relevant payments liable to deduction of tax (Forms P35 and P14)
74.Annual return of relevant payments not liable to deduction of tax (Form P38A)
75.Additional return in case of trade dispute
Failure to account for deductible tax
76.Certificate if tax in regulation 73 return is unpaid
77.Return and certificate if tax may be unpaid
78.Notice and certificate if tax may be unpaid
79.Certificate after inspection of PAYE records
80.Determination of unpaid tax and appeal against determination
81.Employee liability if tax unpaid after regulation 80 determination
82.Interest on tax overdue
83.Interest on tax overpaid
84.Recovery of tax and interest
CHAPTER 2 OTHER RETURNS AND INFORMATION
Returns involving PAYE income other than payments
85.Employers: annual return of other earnings (Forms P11D and P9D)
86.Information employer must provide for each employee
87.Information employer must also provide for benefits code employees
88.Annual return of other earnings: amounts
89.Annual return of other earnings: exclusion for notional payments
90.Quarterly return if a car becomes available or unavailable (Form P46 (Car))
91.Termination awards: information to be provided
92.Termination awards: return if award changes
93.Termination awards: return if more than one employer
Information to be given to employees
94.Employers: information to employees of other earnings (Forms P11D and P9D)
95.Third parties: information to employees of other earnings
96.Termination awards: information to employees
CHAPTER 3 PAYE RECORDS
97.Inspection of employer’s PAYE records
PART 5 EMPLOYERS
98.Multiple PAYE schemes
99.Multiple PAYE schemes: election made for improper purpose ineffective
100.Tips: special arrangements
Death of employer and succession
101.Death of employer
102.Succession to a business etc
103.Death and succession
104.Succession to a business: trade disputes
PART 6 PAYE SETTLEMENT AGREEMENTS
Making and effect of PSA
105.Inland Revenue and employer may make PSA
106.Qualifying general earnings
107.Effect of PSA
Payment of tax under PSA
108.Calculation of tax payable under PSA
109.Payment of tax and recovery proceedings
110.Formal determination of tax payable by the employer
Form and commencement of PSA
111.Form of PSA
112.Commencement of PSA
Variation and cancellation of PSA
113.Variation of PSA
114.Cancellation of PSA
115.Interest on unpaid tax
116.Interest on overpaid tax
117.Inspection of PSA records
PART 7 SPECIAL CASES
CHAPTER 1 COUNCILLORS' ALLOWANCES
118.Interpretation of Chapter 1
119.Councillor’s option to have tax deducted at basic rate
120.Particulars that local council must record
121.Regulations apply as if basic rate option were issue of code
CHAPTER 2 RESERVE FORCES' PAY
122.Interpretation of Chapter 2
123.Application of other Parts
124.Deduction of tax
125.Determination by Inland Revenue
126.Objection against deduction of tax
127.Appeal to Commissioners
128.Amended determinations
129.Certificate of tax deducted
130.Repayment to reservist during tax year
131.Particulars that Ministry must record
132.End of year certificate
133.Other PAYE income of reservist
CHAPTER 3 HOLIDAY PAY FUNDS
134.Interpretation of Chapter 3
135.Application of other Parts
136.Deduction of tax
137.Certificate of tax deducted
138.Repayment to recipient during tax year
139.Particulars that fund must record
140.Other PAYE income of recipient
CHAPTER 4 DIRECT COLLECTION AND SPECIAL ARRANGEMENTS
141.Direct collection and special arrangements
142.Direct collection: issue of deductions working sheet
143.Direct collection: employee to keep records
144.Direct collection: payment
145.Direct collection: return when relevant payments cease
146.Direct collection: end of year return
147.Direct collection: failure to pay
PART 8 SOCIAL SECURITY BENEFITS
CHAPTER 1 JOBSEEKER'S ALLOWANCE: NORMAL CASES
148.Interpretation of Chapters 1 and 2
149.Scope of Chapter 1
150.Application of other regulations
151.Obtaining the claimant’s Form P45
152.Deductions working sheet for claimants awarded taxable jobseeker’s allowance
153.Form P45: deductions working sheet and return
154.No Form P45: deductions working sheet and return
155.Claimant’s code etc to be used for calculations
156.Recording the amount of taxable jobseeker’s allowance
157.Obligations at end of tax year
158.When an award ceases
159.Cessation of award: Form P45U
160.Notification of taxable jobseeker’s allowance adjustment
161.Tax calculation
162.No tax calculation required in certain cases
163.Death of claimant
164.Finance
CHAPTER 2 JOBSEEKER'S ALLOWANCE: SPECIAL CASES
165.Scope of Chapter 2
166.Jobseeker’s allowance paid directly to claimant
167.Jobseeker’s allowance paid by employer
168.Regulation 167 cases: application of other regulations
169.When a Chapter 2 award ceases
170.Information to be supplied at end of tax year
171.Information to be supplied when an award of taxable jobseeker’s allowance ceases
172.Adjustments of taxable jobseeker’s allowance
CHAPTER 3 INCAPACITY BENEFIT
173.Interpretation of Chapter 3
174.Application of other regulations
175.Emergency IB code to be used before claimant’s code issued
176.Return in respect of all claimants to taxable incapacity benefit
177.Further return required in certain cases
178.Delivery of Form P45 to Department
179.Determination of claimant’s code by Inland Revenue
180.Death of claimant
CHAPTER 4 INCOME SUPPORT
181.Interpretation of Chapter 4
182.Recording the amount of taxable income support
183.Information to be supplied when an award of taxable income support ceases
184.Adjustments of taxable income support
PART 9 ASSESSMENT AND SELF-ASSESSMENT
185.Adjusting total net tax deducted for purposes of sections 59A(1) and 59B(1) TMA
186.Recovery: adjustment of employee’s code
187.Repayment: adjustment of employee’s code
188.Assessments other than self-assessments
CHAPTER 1 ELECTRONIC COMMUNICATIONS: INTERPRETATION
189.Meaning of electronic communications etc
190.Specified date
191.Large and medium sized employers
CHAPTER 2 ELECTRONIC COMMUNICATIONS: GENERAL
192.Whether information has been delivered electronically
193.Proof of content of electronic delivery
194.Proof of identity of person sending or receiving electronic delivery
195.Information sent electronically on behalf of a person
196.Proof of delivery of information sent electronically
197.Proof of payment sent electronically
198.Use of unauthorised method of electronic communications
CHAPTER 3 ELECTRONIC PAYMENT BY LARGE EMPLOYERS
199.Large employers required to make specified payments electronically
200.E-payment notices and appeal
201.Employer in default if specified payment not received by applicable due date
202.Default notice and appeal
203.Default surcharge
204.Surcharge notice and appeal
CHAPTER 4 MANDATORY USE OF ELECTRONIC COMMUNICATIONS
205.Mandatory use of electronic communications
206.Specified employers
207.Specified information
208.E-filing notice and appeals
209.Standards of accuracy and completeness
210.Penalties and appeals
CHAPTER 5 METHODS OF PROVIDING INFORMATION ETC
211.How information must or may be delivered by employers
212.Modifications for electronic version of Form P160
213.How information may be delivered by Inland Revenue
214.How information must be provided by employees
215.Meaning of Form P45 and P46
216.Service by post
Miscellaneous appeals
217.Appeals: supplementary provisions
Certificate that sum due and payment by cheque
218.Certificate that sum due
219.Payment by cheque
Transitional provisions, savings and revocations
220.Transitional provisions, savings and revocations
1.Continuity of the law
2.Paragraph 1 does not apply to any change in the...
3.Anything which— (a) has been done, or has effect as...
4.Any reference (express or implied) in these Regulations or any...
5.Any reference (express or implied) in these Regulations to relevant...
6.Any reference (express or implied) in these Regulations to—
7.Any reference (express or implied) in these Regulations to general...
8.Paragraphs 4, 5, 6 and 7 apply only in so...
9.Paragraph 5 is without prejudice to the generality of paragraph...
10.These Regulations have effect in relation to tax liable, under...
11.Paragraph 10 is without prejudice to the generality of paragraphs...
12.Paragraphs 1 to 11 have effect instead of paragraph (b)...
13.General saving for old savings
PART 2 SPECIFIC PROVISIONS
15.Modification of reference to payment to the Inland Revenue in regulation 68(2)
16.FPCS information for the tax year ending 5th April 2002: employees not covered by regulation 46(1) of 1993 Regulations
17.FPCS information for the tax year ending 5th April 2002: employees covered by regulation 46(1) of 1993 Regulations
18.Due date for payments of tax in respect of tax periods ending before 6th April 2004
19.Interest on unpaid tax: disapplication of regulation 82 for tax years before the tax year ending 5th April 1993
20.Interest on unpaid tax: provisions applying to tax years before the tax year ending 5th April 1993
21.Interest on tax overdue: application of regulation 82 to tax years from 1992-93 to 2003-04
22.Interest on overpaid tax: disapplication of regulation 83 for tax years before the tax year ending 5th April 1997
23.Interest on overpaid tax: provisions applying to tax years from 1992-93 to 1995-96
24.Overpayments and underpayments of tax: tax years before the tax year ending 5th April 1997
25.Overpayments and underpayments of tax: tax years before the tax year ending 5th April 2002
26.Attribution of repayments: tax years before the tax year ending 5th April 1997
27.Certificate that sum due: certificate of the collector
28.Interpretation