INCOME TAX Citation and commencement 1 These Regulations may be cited as the Income Tax (Employments) (No.21) Regulations 1991 and shall come into force on 19th May 1991. Interpretation 2 In these Regulations“the principal Regulations ” means the Income Tax (Employments) Regulations 1973 and“Regulation” means a regulation of those Regulations. Amendments to the Principal Regulations 3 In Regulation 2(1) — a after the definition of“income tax month” there shall be inserted— “income tax period” means income tax quarter while Regulation 26A has effect, butotherwise means income tax month; “income tax quarter” means the period beginning on the 6th day of April and ending onthe 5th day of July, or beginning on the 6th day of July and ending onthe 5th day of October, or beginning on the 6th day of October andending on the 5th day of January or beginning on the 6th day of Januaryand ending on the 5th day of April; b in the definition of“year” after the word“assessment” there shall be inserted“and“current year” shall be construed accordingly”. 4 For Regulation 26 there shall be substituted— Payment of tax monthly by employer 26 1 Subject to Regulations 26A and 27A(8), the employer shall pay theamount specified in paragraph (2) to the Collector within 14 days of theend of every income tax month. 2 The amount specified in this paragraph is— a all amounts of tax which the employer was liable under theseRegulations to deduct from emoluments paid by him in that income taxmonth, and b all amounts of tax by which deductions in that income tax month werereduced in accordance with Regulation 24(3)(b), being amounts in respectof which a reduction was claimed in an earlier income tax month inaccordance with sub-paragraph (c) below, reduced by— c any amounts calculated as due to be repaid in that income tax month,but whose repayment was precluded during that income tax month byRegulation 24(3), and d any amounts which he was liable to repay in that income tax month(excepting any amounts for which a reduction was claimed in any previousincome tax month, or which are being recovered from the Commissioners ofInland Revenue under Regulation 26B(5)). Payment of tax quarterly by employer 26A .— 1 Subject to Regulation 27A(8), the employer shall pay the amountspecified in paragraph (2) to the Collector within 14 days of the end ofevery income tax quarter where— a the employer has reasonable grounds for believing that the conditionspecified in paragraph (3) applies and so chooses, or b Regulation 21 applies. 2 The amount specified in this paragraph is— a all amounts of tax which the employer was liable under theseRegulations to deduct from emoluments paid by him in that income taxquarter, and b all amounts of tax by which deductions in that income tax quarterwere reduced in accordance with Regulation 24(3)(b), being amounts inrespect of which a reduction was claimed in an earlier income taxquarter in accordance with sub-paragraph (c) below, reduced by— c any amounts calculated as due to be repaid in that income taxquarter, but whose repayment was precluded during that income taxquarter by Regulation 24(3), and d any amounts which he was liable to repay in that income tax quarter(excepting any amounts for which a reduction was claimed in any previousincome tax quarter, or which are being recovered from the Commissionersof Inland Revenue under Regulation 26B(5)). 3 The condition specified in this paragraph is that the averagemonthly total amount to be paid to the Collector under— a Regulation 26, b the Social Security Act 1975 and the Social Security (Contributions) Regulations1979 or, as the case may be, the Social Security (NorthernIreland) Act 1975 and the Social Security (Contributions) Regulations(Northern Ireland) 1979 , and c section 559 of the Income and Corporation Taxes Act 1988 andthe Income Tax (Sub-Contractors in the Construction Industry)Regulations 1975 , will be less than £400 for income tax months falling within the current year. Payment of tax by employer — further provisions 26B 1 The Collector shall give a receipt to the employer for the totalamount paid under Regulation 26 or 26A if so requested; but if a receiptis given for the total amount of tax and any earnings-relatedcontributions paid at the same time, then no separate receipt for taxonly need be given. 2 If the amount specified in Regulation 26(2) or 26A(2) which theemployer is liable to pay to the Collector exceeds the amount actuallydeducted by him from emoluments paid during the relevant income taxperiod, the Collector, on being satisfied by the employer that he tookreasonable care to comply with these Regulations and that theunder-deduction was due to an error made in good faith, may direct thatthe amount of the excess shall be recovered from the employee, and,where the Collector so directs, the employer shall not be liable to paythe amount of that excess to the Collector. 3 If the amount specified in Regulation 26(2) or 26A(2) which theemployer is liable to pay to the Collector exceeds the amount actuallydeducted by him from emoluments paid during the relevant income taxperiod, the Commissioners of Inland Revenue, if they are of the opinionthat an employee has received his emoluments knowing that the employerhas wilfully failed to deduct the amount of tax which he was liable todeduct under these Regulations from those emoluments, may direct thatthe amount of the excess shall be receovered from the employee, and,where the Commissioners so direct, the employer shall not be liable topay the amount of that excess to the Collector. 4 If a difference arises between the employer and the employee— a as to whether the employer has deducted tax, or b as to whether, having regard to Regulation 23, the employer isdeemed to have deducted tax, or c as to the amount of the tax that has been deducted, or d as to the amount of the tax that is deemed, having regard toRegulation 23, to have been deducted from emoluments paid to the employee, the matter shall, for the purpose of ascertaining the amount of any tax to be recovered from the employee under paragraph (2) or (3), be determined by— i such General Commissioners as the Commissioners of Inland Revenue,having regard to all the circumstances, shall direct or ii in the case of a non-resident employee, the Special Commissioners, and the determination of those Commissioners shall be final. 5 If the total of the amounts which the employer was liable to repayduring any income tax period exceeds the total of the amounts which hewas liable to deduct during that income tax period, the employer shallbe entitled to deduct the excess from any subsequent payment which he isliable to make to the Collector under Regulation 26 or 26A or to recoverthat excess from the Commissioners of Inland Revenue; but that excessshall not include any amount for which a reduction was made in a paymentunder Regulation 26 or 26A in a previous income tax period, or anyamount which is otherwise being recovered from the Commissioners ofInland Revenue. 6 If he has not made any repayment of tax withheld under paragraph (3)of Regulation 24 within 42 days after the relevant event specified insub-paragraph (a) of that paragraph, the employer shall pay the tax notrepaid to the Collector forthwith, and paragraph (1) of this Regulationshall apply to the amount paid. 5 In Regulation 27 — a for the word“month” wherever it appears there shall be substituted the word“period”; b in paragraphs (1) and (3) after“Regulation 26” there shall be inserted“or 26A”; c in paragraph (1) for the word“that Regulation” there shall be substituted the words“those Regulations”; d in paragraph (2) for the word“months” wherever it appears there shall be substituted the word“periods”. 6 In Regulation 27A — a for the word“month” wherever it appears there shall be substituted the word“period”; b after“Regulation 26” wherever appearing there shall be inserted“or 26A”; c in paragraph (5) for the word“months” wherever it appears there shall be substituted the word“periods”. 7 In Regulation 28 — a in paragraph (1) after“Regulation 26” there shall be inserted“or 26A”; b for the word“month” wherever it appears there shall be substituted the word“period”. 8 In Regulation 29 — a in paragraphs (1) and (2)(b) after“Regulation 26” there shall be inserted“or 26A”; b in paragraph (2)(b) for the word“months” there shall be substituted the word“periods”; c in paragraph (3) for the words“Regulation 26(3) or (4)” there shall be substituted the words“Regulation 26B(2) or (3)”; d in paragraph (4) for“Regulation 26(4)” there shall be substituted“Regulation 26B(3)”. 9 In Regulation 29A — a in paragraphs (1)(a) and (6) after“Regulation 26” there shall be inserted“or 26A”; b in paragraph (2) for the words“income tax months” there shall be substituted the words“income tax periods”; c in paragraph (2) for the words“that month or months” there shall be substituted the words“that period or periods”. 10 In Regulation 32 for the words“income tax months” wherever they appear there shall be substituted the words“income tax periods”. 11 In Regulation 34 — a in paragraph (2)(b)(i) for the words“paragraph (7) of Regulation 26” there shall be substituted“paragraph (6) of Regulation 26B”; b in paragraph (2)(b)(ii) for the words“paragraph (6) of Regulation 26” there shall be substituted“paragraph (5) of Regulation 26B”. 12 In Regulation 51 — a in paragraphs (3) and (4) before the words“quarter” and“quarters” wherever they appear there shall be inserted the words“income tax”; b in paragraph (7) the words“; and the expression” onwards shall be omitted. A. J. G. Issac T. J. Painter Two of the Commissioners of Inland Revenue 25th April 1991