INCOME TAX Citation and commencement 1 These Regulations may be cited as the Income Tax (Employments) (Amendment No. 4) Regulations 1995 and shall come into force on 6th April 1996. Interpretation 2 In these Regulations “the principal Regulations ” means the Income Tax (Employments) Regulations 1993 and “regulation” means a regulation of those Regulations. Amendments to the principal Regulations 3 In regulation 39(1), after the word “shall” there shall be inserted the words “, not later than 56 days after the end of the year,”. 4 For regulation 46 there shall be substituted— Return of other additional emoluments 46 1 Subject to paragraph (7), the employer shall render a return or returns to the inspector or other officer of the Board, not later than 92 days after the end of the year, in such form as the Board may prescribe or approve, containing in respect of each employee— a the particulars specified in paragraph (2); b in the case of an employee who is employed in employment to which Chapter II of Part V of the Taxes Act applies, the additional particulars specified in paragraph (3); c in the case of emoluments relating to business entertainment within the meaning of section 577(5) of the Taxes Act, the additional particulars specified in paragraph (4); d in the case of benefits provided for the employee such as give rise to any charge to tax under sections 141 , 142 , 143 , 144A , 145, 146 and 154 to 165 of the Taxes Act (in this regulation referred to as “the relevant sections”), the additional particulars specified in paragraph (5). 2 The particulars specified in this paragraph are— a except as regards any emoluments falling within sub-paragraph (b) of this paragraph, particulars of— i any emoluments which the employee receives from the employer or the relevant person otherwise than in money; ii any payments made on behalf of the employee and not repaid; iii any emoluments which the employee is treated by section 141(1) of the Taxes Act as having received in that year by reason of the provision of a non-cash voucher by the employer or the relevant person; iv any emoluments which the employee is treated by section 142(1) of the Taxes Act as having received in that year by reason of the provision of a credit-token by the employer or the relevant person; v the amount of income tax in respect of any notional payment where that amount is treated by section 144A of the Taxes Act as income of the employee arising in that year; vi any living accommodation which has been provided for the employee or for members of his family or household by the employer or the relevant person, and particulars of the amount of any emoluments of which the employee is treated by virtue of section 145 or 146 of the Taxes Act, or by virtue of those sections together, as being in receipt in respect of that accommodation; b particulars of any emoluments consisting of the amount by which the total value to the employee found under paragraph 24(2) of Schedule 11A to the Taxes Act exceeds the qualifying limit for the time being specified in paragraph 24(9) of that Schedule and having effect in relation to that employee. 3 The particulars specified in this paragraph are— a except as regards any emoluments falling within paragraph (2)(b), particulars of— i any payments made by the employer or the relevant person to the employee by reason of his employment in respect of expenses; ii any sums put by the employer or the relevant person at the disposal of the employee by reason of his employment and paid away by him; b particulars of any benefits provided by the employer or the relevant person for the employee (or for any other person) by reason of his employment such as give rise to any charge to tax under sections 154 to 165 of the Taxes Act, not being benefits which constitute emoluments within paragraph (2)(b). 4 The particulars specified in this paragraph are particulars showing whether the amount of the emoluments has been or will be disallowed as a deduction or inclusion as mentioned in section 577(1)(a) of the Taxes Act in any tax computation relating to the trade, business, profession or vocation of the employer. 5 The particulars specified in this paragraph are particulars of the amounts which may be chargeable to tax by virtue of the relevant sections. 6 In determining for the purposes of paragraph (5) the amounts which may be chargeable to tax by virtue of the relevant sections, the employer— a shall not make— i any deduction or other adjustment which he is unable to show, by reference to information in his possession or otherwise available to him, is authorised or required by the relevant sections; or ii any deduction authorised by sections 141(3), 142(2), 145(3) or 156(8) of the Taxes Act; but b subject to that, shall make all such deductions and other adjustments as may be authorised or required by the relevant sections. 7 The employer shall not be required to include in a return under paragraph (1) particulars of— a payments falling within paragraph 1(1)(a) or (b) of Schedule 11A to the Taxes Act, or benefits falling within paragraph 1(1)(c) of that Schedule, where the total value to the employee found under paragraph 24(2) of that Schedule does not exceed the qualifying limit for the time being specified in paragraph 24(9) of that Schedule and having effect in relation to that employee; or b notional payments treated as made by virtue of any of sections 203F to 203H of the Taxes Act in respect of which the employer is under an obligation to deduct or, as the case may be, account for income tax in accordance with section 203J(1) or (3) of that Act . 8 In paragraphs (2) and (3) references to the “the relevant person” are references to any person making payments or providing benefits to an employee as mentioned in those paragraphs where the making or provision of the payments or benefits by that person has been arranged by the employer; and in this paragraph “arranged” includes guaranteed and in any way facilitated. Other additional emoluments— information to be provided to employee by employer 46AA 1 Not later than 92 days after the end of the year, the employer shall give the statement specified in paragraph (4) to every current employee in respect of whom a return under regulation 46(1) falls to be rendered by him for that year, or in respect of whom information is furnished by him to the inspector or other officer of the Board under the FPCS arrangement for that year. 2 Where a person who was a current employee ceases to be an employee at any time within 92 days of the end of the year, the statement to be given by the employer to that person pursuant to paragraph (1) shall be duly given if it is sent or delivered to, or left at, that person’s usual or last known address. 3 If a former employee in respect of whom a return under regulation 46(1) falls to be rendered by the employer for a year, or in respect of whom information is furnished to the inspector or other officer of the Board by the employer under the FPCS arrangement for a year, so requires by notice to the employer at any time up to three years after the end of the year, the employer shall give the statement specified in paragraph (4) to that former employee within 92 days of the end of the year or within 30 days of receiving the requirement, whichever is the later. 4 The statement specified in this paragraph shall contain— a the particulars specified in paragraphs (2) to (5) of regulation 46 in so far as those particulars relate to the employee; and b where information is furnished under the FPCS arrangement in respect of the employee, particulars of either— i the amount of the taxable profit, if any, for that year in respect of car allowances and motor mileage allowances paid to the employee in that year for business travel, calculated by reference to the FPCS arrangement; or ii the total amount of the car allowances and motor mileage allowances paid to the employee in that year for business travel, and the total amount of miles covered by the employee in that year in the course of business travel for which the motor mileage allowances were paid. 5 A former employee who has received a statement from the employer under paragraph (3) in respect of a year may not require a further statement from the employer under that paragraph in respect of the same year. 6 In this regulation— “business travel” has the meaning given by section 168(5)(c) of the Taxes Act; “current employee” means a person who was an employee on the 5th April in the year to which the return under regulation 46(1) relates; “former employee” means a person who was an employee during a part of the year to which the return under regulation 46(1) relates but who was no longer an employee on the 5th April in that year; “the FPCS arrangement” means the arrangement known as the Fixed Profit Car Scheme made between the employer and the inspector or other officer of the Board for furnishing information in respect of payments of car allowances and motor mileage allowances made to employees for business travel. Other additional emoluments— information to be provided to employee by other persons 46AB 1 This regulation applies where— a a person (in this regulation referred to as “the relevant person”) has, in any year, made any relevant payments to or on behalf of, or provided any relevant benefits to or in respect of, an employee of another, and b the employer is not required to provide particulars of those payments or benefits in a return under regulation 46(1). 2 The relevant person shall give the statement specified in paragraph (3) to the employee not later than 92 days after the end of the year. 3 The statement specified in this paragraph is a statement containing such of the particulars specified in paragraphs (2), (3) and (5) of regulation 46 as relate to the relevant payments or relevant benefits. 4 In this regulation— “relevant benefits” means any benefits particulars of which, if the relevant person had been the employer of the employee in question, would have been required to be provided in a return under regulation 46(1); “relevant payments” means any payments particulars of which, if the relevant person had been the employer of the employee in question, would have been required to be provided in a return under regulation 46(1). A. M. W. Battishill C. W. Corlett Two of the Commissioners of Inland Revenue 12th May 1995