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The Income Tax (Pay As You Earn) Regulations 2003

Type Statutory-Instrument

Publication 2003-10-21

Last updated 2026-04-06

State In force

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(8) If, in a case not falling within paragraph (5), Parts 2 and 3 of Form P45 show that the last relevant payment was made in a tax year preceding that in which the claim was made, the Department—

(a) must complete the deductions working sheet but without recording the total payments to date or total net tax deducted (if any) shown in Parts 2 and 3 of Form P45, and

(b) must record the emergency code as the claimant’s code.

(9) The Department must supply the information recorded under this regulation to the Inland Revenue together with such further information as may be required for the purposes of these Regulations.

No Form P45: deductions working sheet and return

154

(1) In a case falling within regulation 152(3) (no Form P45), the Department must—

(a) prepare the deductions working sheet within 14 days of the award of a taxable jobseeker’s allowance, and

(b) record the emergency code as the claimant’s code.

(2) The Department must also deliver a return to the Inland Revenue, giving—

(a) the claimant’s name,

(b) the claimant’s national insurance number,

(d) the date on which the claim was made, and

(e) the reference number of the benefit office submitting the return.

(3) But the return need not be delivered if the claimant certifies that the claimant—

(a) is undergoing a course of full-time education and has not had regular employment since the previous 6th April, or

(b) has not had regular employment since finishing full-time education.

Claimant’s code etc to be used for calculations

155

(1) This regulation applies if, in respect of a claimant, the Department receives notification from the Inland Revenue of—

(a) a code or amended code,

(b) total payments to date, or

(2) The Department must record that notification in substitution for any previous record and use it for the purpose of all calculations required under this Chapter.

Recording the amount of taxable jobseeker’s allowance

156

Whenever a payment of jobseeker’s allowance is made, the Department must record the taxable jobseeker’s allowance included in the payment.

Obligations at end of tax year

157

(1) This regulation applies in respect of each award which includes taxable jobseeker’s allowance and which continues beyond the end of a tax year.

(2) Before 1st June following the end of the tax year, the Department must—

(a) make a tax calculation in accordance with regulation 161 if the claimant’s code is used on the cumulative basis;

(b) subject to paragraph (3), issue a certificate to the claimant; and

(3) The Department need not issue the certificate if—

(a) no taxable jobseeker’s allowance has been paid, and

(b) a tax calculation in accordance with regulation 161 is not required.

(4) The certificate must show—

(a) the tax year to which it relates,

(b) the total jobseeker’s allowance for the tax year excluding any amounts previously notified under regulation 159(2) or 160(2),

(d) the claimant’s code,

(e) the claimant’s national insurance number,

(f) the claimant’s name,

(g) the claimant’s address, if known,

(h) any previous relevant payments and any tax deducted from those relevant payments which the Department was required to take into account under regulation 161,

(i) any total payments to date recorded by the Department in accordance with regulation 153(1) plus the total taxable jobseeker’s allowance for the tax year, and the corresponding total net tax deducted, and

(j) the amount of tax refunded by the Department.

(5) The return must show—

(a) the particulars specified in paragraph (4), and

(b) if a calculation is required under regulation 161, any amount of tax outstanding.

When an award ceases

158

(1) For the purposes of these Regulations an award ceases when entitlement to a jobseeker’s allowance ceases.

(2) When an award of a taxable jobseeker’s allowance ceases the Department must make a tax calculation in accordance with regulation 161 if the claimant’s code is used on the cumulative basis.

(3) The relevant date for the purposes of that calculation is the date on which the award ceases.

(4) The date on which the award ceases is the last day for which benefit was paid and was not recoverable, except that if the last day is 4th or 5th April the date is the preceding 3rd April.

(5) But the Department need not amend a tax calculation solely because the date used for the purposes of the calculation is subsequently shown to be incorrect.

Cessation of award: Form P45U

159

(1) When an award of a taxable jobseeker’s allowance ceases the Department must immediately complete Form P45U.

(2) The Department must then—

(a) send Part 1 of Form P45U to the Inland Revenue, and

(b) provide Part 1A of Form P45U and Parts 2 and 3 of Form P45 to the claimant.

(3) The information listed in column 1 of Table 6 must, subject to the conditions set out in column 2, be provided in Parts 1 and 1A of Form P45U and Parts 2 and 3 of Form P45 as indicated in columns 3 to 5.

1.	2.	3.	4.	5.
Information to be provided	Conditions	FormP45U	FormP45U	Form P45
		Part 1	Part 1A	Parts 2 & 3
1the tax reference as shown in the deductions working sheet		yes	yes	yes
2the claimant’s national insurance number		yes	yes	yes
3the claimant’s name		yes	yes	yes
4the date on which the award ceased		yes	yes	yes
5the claimant’s code or, if more than one, the latest code for the tax year during which the award ceased		yes	yes	yes
6whether the claimant’s code is used on the cumulative basis		yes	yes	yes
7the tax week or month in which the award ceased	if the claimant’s code is used on the cumulative basis	yes	yes	yes
8the total payments to date (including taxable jobseeker’s allowance) at the date the award ceased, and the corresponding total net tax deducted	if the claimant’s code is used on the cumulative basis	yes	yes	yes
9the taxable jobseeker’s allowance paid during the tax year by virtue of the award in question	if the claimant’s code is used on the cumulative basis, and if different from the information supplied under item 8	yes	yes	no
10the taxable jobseeker’s allowance paid during the tax year by virtue of the award in question	if the claimant’s code is not used on the cumulative basis	yes	yes	no
11any amount of tax outstanding	if the claimant’s code is used on the cumulative basis	yes	no	no
12whether the claimant was self-employed immediately before the claim was made		yes	no	no
13whether the claimant is receiving a pension by reason of a former employment		yes	no	no
14the claimant’s address	if known	yes	no	no
15the address of the benefit officer		yes	yes	no
16the date the form is completed		yes	yes	no

(4) The Department must also give notice to the claimant of—

(a) the total jobseeker’s allowance for the tax year excluding any sums previously notified under this regulation or regulation 160, 171 or 172, and

(b) the taxable jobseeker’s allowance included in that total.

(5) Expressions used in Parts 2 and 3 of Form P45 have the following meanings—

(a) “employee” means “claimant”,

(b) “leaving date” means “date the award ceased”, and

(6) Regulation 163 (death of claimant) modifies the requirements of this regulation if an award of taxable jobseeker’s allowance has ceased on the death of the claimant.

Notification of taxable jobseeker’s allowance adjustment

160

(1) Paragraph (2) applies if—

(a) after a certificate under regulation 157(2)(b) has been issued (or would have been issued but for regulation 157(3)), or

(b) after a notice has been issued under regulation 159(4) or this regulation,

further taxable jobseeker’s allowance is paid to, or taxable jobseeker’s allowance overpaid is recovered from, the claimant.

(2) The Department must—

(a) give notice to the claimant of the revised figure of total jobseeker’s allowance and the taxable jobseeker’s allowance included in that revised figure in accordance with the relevant regulation, and

(b) notify the Inland Revenue of the sums paid or refunded.

Tax calculation

161

(1) This regulation applies, subject to regulation 162, if the Department is required by regulation 157 or 158 to make a tax calculation.

(2) The Department must calculate in respect of the claimant as at the relevant date—

(a) the total payments to date, and

(b) the claimant’s total tax.

(3) If the recorded tax exceeds the claimant’s total tax, the Department must repay the excess to the claimant.

(4) But if the recorded tax is less than the claimant’s total tax—

(a) the difference is tax outstanding for the purposes of regulation 157(5)(b) or item 11 of Table 6 in regulation 159(3), and

(b) the Department must treat the claimant’s code as issued by the Inland Revenue on the non-cumulative basis from the relevant date.

(5) In this regulation—

“claimant’s total tax” means the lesser of—50% of the claimant’s total payments to date, andthe tax due in accordance with the appropriate tax tables in respect of the claimant’s total taxable payments to date at the relevant date;

“recorded tax” means the total tax to date or (as the case may be) the total net tax deducted which was recorded in accordance with regulation 153(3) or (4) when the claim was made;

“relevant date” means—the end of the tax year, if the calculation is required by regulation 157;the date used for the purposes of the calculation, if the calculation is required by regulation 158;

“total payments to date” means any payments to date recorded by the Department in accordance with regulation 153(1), plus the total taxable jobseeker’s allowance.

No tax calculation required in certain cases

162

(1) A tax calculation under regulation 161 is not required in any of the following cases—

(a) if the claimant does not give the Department Parts 2 and 3 of Form P45, and does not certify in accordance with regulation 154(3) (students etc);

(b) if the claimant gives the Department Parts 2 and 3 of Form P45, but they do not relate to the claimant’s last employment or award before the present award, whichever is later;

(d) if it appears to the Department on the occasion of a claim that a previous award should have been treated as having ceased in accordance with regulation 158 (when an award ceases); or

(e) if the claimant’s code is a nil tax code, basic rate code or higher rate code.

(2) Those cases are treated as if the Inland Revenue had made a direction that the claimant’s code must be used on the non-cumulative basis.

(3) Those cases are subject to a notification from the Inland Revenue under regulation 155 that revised particulars are to be substituted and used.

Death of claimant

163

(1) On being informed of the death of a claimant whose award included taxable jobseeker’s allowance, the Department must send the Inland Revenue the completed Form P45U indicating in Part 1 that the claimant has died.

(2) If the Department knows the name and address of the claimant’s personal representative, the Department must send the notice referred to in regulation 159(4) to the personal representative.

(3) But if the Department has not been notified of the name and address of the claimant’s personal representative within 30 days of the claimant’s death, the Department is not required—

(a) to make a tax calculation under regulation 161, nor

(b) to issue the notice under regulation 159(4).

Finance

164

(1) The Board of Inland Revenue must advance monies to the National Insurance Funds of Great Britain and Northern Ireland at intervals to be agreed with the Department for use in making repayments of income tax under these Regulations.

(2) The Department must provide the Board with a quarterly statement of receipts and payments.

CHAPTER 2 — JOBSEEKER'S ALLOWANCE: SPECIAL CASES

Scope of Chapter 2

165

(1) This Chapter applies only to Chapter 2 claimants (as defined by regulation 148).

(2) Except for regulation 148 (interpretation), Chapter 1 does not apply to Chapter 2 claimants.

Jobseeker’s allowance paid directly to claimant

166

(1) This regulation applies if the Department makes a payment of taxable jobseeker’s allowance directly to a Chapter 2 claimant.

(2) The Department must—

(a) record the amount, and

(b) pay the full sum without any deduction or repayment of income tax.

Jobseeker’s allowance paid by employer

167

(1) If—

(a) a jobseeker’s allowance is paid to a Chapter 2 claimant by the claimant’s employer on behalf of the Department, and

(b) the employer calculates the jobseeker’s allowance payable by reference to instructions supplied by the Department,

the employer must also calculate the taxable jobseeker’s allowance in accordance with those instructions.

(2) If—

(a) a jobseeker’s allowance is paid to a Chapter 2 claimant by the claimant’s employer on behalf of the Department, and

(b) paragraph (1)(b) does not apply,

the Department must notify the employer of the amount of jobseeker’s allowance and of taxable jobseeker’s allowance.

(3) If the employer has undertaken to pay a jobseeker’s allowance on behalf of the Department, the Department must pay the full amount to the employer without any deduction on account of income tax.

Regulation 167 cases: application of other regulations

168

(1) Parts 2 to 4 (codes; deduction and repayment of tax; payments, returns and information) apply to the taxable jobseeker’s allowance paid to a Chapter 2 claimant by the employer on behalf of the Department under regulation 167, as if it were a relevant payment from the employment.

(2) But this is subject to paragraph (3), which applies in any case in which it appears to the Inland Revenue that deduction of tax from the taxable jobseeker’s allowance paid by the employer on behalf of the Department by reference to the tax tables is impracticable.

(3) The Inland Revenue may make such other arrangements as are appropriate for the collection of tax in respect of taxable jobseeker’s allowance.

(4) Regulations 170 to 172 (information to be supplied etc) do not apply if—

(a) the Chapter 2 claimant’s employer has been paying the jobseeker’s allowance in accordance with regulation 167, and

(b) the employer provides the information in question.

When a Chapter 2 award ceases

169

For the purposes of this Chapter, an award ceases when entitlement to a jobseeker’s allowance which depends on regulation 17 or 156 of the JSA Regulations ceases.

Information to be supplied at end of tax year

170

(1) This regulation applies in respect of an award of taxable jobseeker’s allowance which continues beyond the end of a tax year.

(2) Before 1st June following the end of the tax year, the Department must give notice to the Inland Revenue and the Chapter 2 claimant of—

(a) the total jobseeker’s allowance, and

(b) the taxable jobseeker’s allowance,

paid in respect of the award during that tax year.

Information to be supplied when an award of taxable jobseeker’s allowance ceases

171

(1) When an award of taxable jobseeker’s allowance ceases, the Department must give notice to the Inland Revenue and, except where the Chapter 2 claimant has died, the claimant, of—

(a) the total jobseeker’s allowance, and

(b) the taxable jobseeker’s allowance,

paid in respect of the award, showing the amounts appropriate to the award for the tax year in which it ceased.

(2) If the Department has been notified of the name and address of a deceased claimant’s personal representative within 30 days of the claimant’s death, the Department must send the notice to the personal representative.

Adjustments of taxable jobseeker’s allowance

172

(1) Paragraph (2) applies if, after the issue of a notice under regulation 170 or 171(1)—

(a) further taxable jobseeker’s allowance is paid to the Chapter 2 claimant, or

(b) taxable jobseeker’s allowance overpaid is recovered from the Chapter 2 claimant.

(2) The Department must—

(a) notify the Chapter 2 claimant of the revised figure of total jobseeker’s allowance and the taxable jobseeker’s allowance included in that revised figure, and

(b) notify the Inland Revenue of any adjustment to the figure of taxable jobseeker’s allowance,

showing the amounts appropriate to each tax year.

CHAPTER 3 — INCAPACITY BENEFIT

Interpretation of Chapter 3

173

In this Chapter—

“award” means an award of incapacity benefit;

“claim” means a claim for incapacity benefit;

“claimant” means a person who has made a claim;

“Department” means the Department for Work and Pensions or, in Northern Ireland, the Department for Social Development;

“incapacity benefit” means short-term incapacity benefit or long-term incapacity benefit payable under—sections 30A(1), 30A(5), 40 or 41 of the Social Security Contributions and Benefits Act 1992⁴⁵, orin Northern Ireland, section 30A(1), 30A(5), 40 or 41 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992⁴⁶;

“single-income claimant” means a claimant who, for a tax year—is not entitled to receive any relevant payments in addition to the payments of taxable incapacity benefit, oris so entitled but has failed to provide any details relating to those payments when making the claim,and who is not a self-employed earner as defined by section 2 of the Social Security Contributions and Benefits Act 1992 or, in Northern Ireland, section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

“taxable incapacity benefit” means any amount of incapacity benefit which is chargeable to income tax under Chapter 2 of Part 10 of ITEPA (tax on social security income).

Application of other regulations

174

(1) The following regulations apply, subject to this Chapter, to payments of taxable incapacity benefit with the modifications mentioned in paragraphs (2) to (4)—

regulation 2	interpretation
regulation 15	flat rate codes
regulation 16	continued application of employee’s code
regulation 17	notice to employee of code
regulation 18	objections and appeals against employee’s code
regulation 19	amendment of code
regulation 20	notice to employer of amended code
regulation 21	deduction and repayment of tax by reference to employee’s code
regulations 22 to 25	cumulative basis
regulations 26 to 31	non-cumulative basis
regulation 33	nil tax code: no deductions or repayments
regulation 36	cessation of employment: Form P45
regulation 66	deductions working sheets
regulation 67	information to employees about payments and tax deducted
regulation 68	periodic payments to and recoveries from the Revenue
regulation 69	due date and receipts for payments of tax
regulation 70	quarterly tax periods
regulation 72	recovery from employee of tax not deducted by employer
regulation 73	annual return of relevant payments liable to deduction of tax
regulation 74	annual return of relevant payments not liable to deduction of tax
regulation 76	certificate if tax in regulation 73 return is unpaid
regulation 79	certificate after inspection of PAYE records
regulation 84	recovery of tax and interest
regulation 97	retention by employer of PAYE records
regulation 98	multiple PAYE schemes
regulation 102	succession to a business etc
regulation 141	direct collection and special arrangements
regulation 185	adjusting total net tax deducted for purposes of sections 59A(1) and 59B(1) TMA
regulation 188	assessments other than self-assessments
regulation 211	how information must or may be delivered by employers
regulation 216	service by post
regulation 218	certificate that sum due
regulation 219	payment by cheque.

(2) In the application of those regulations, the expressions listed in column 1 of Table 7 have the meanings shown in column 2 of the table.

1. Expression	2. Meaning for purposes of this Chapter
employee	claimant
employer	Department
employment	award
relevant payments	taxable incapacity benefit.

(3) In regulation 15 (flat rate codes)—

(a) omit paragraph (1);

(b) omit paragraph (3)(a); and

(c) the Inland Revenue consider that the code which would otherwise be the claimant’s code would result in too much tax being deducted for the tax year in question.

(4) In regulation 21(1) (deduction and repayment of tax by reference to employee’s code), for “in accordance with these Regulations” substitute “in accordance with Chapter 3 of Part 8”.

Emergency IB code to be used before claimant’s code issued

175

(1) Paragraph (2) applies if the Department makes a payment of taxable incapacity benefit during a tax year to a single-income claimant before a code has been issued by the Inland Revenue for that year in respect of that award.

(2) The Department must—

(a) deduct tax using an emergency IB code on the non-cumulative basis, and

(b) keep records in a deductions working sheet which it must prepare for the purpose.

(3) The use of an emergency IB code under this regulation is treated as the issue of a code for the purposes of regulations 21, 36 and 180.

Return in respect of all claimants to taxable incapacity benefit

176

(1) When the Department first makes a payment of taxable incapacity benefit to a claimant it must immediately deliver a return to the Inland Revenue containing the following information.

(2) The information is—

(a) the claimant’s name,

(b) the claimant’s address,

(d) the claimant’s national insurance number,

(e) the date on which the claimant’s entitlement to taxable incapacity benefit began,

(f) the weekly rate of taxable incapacity benefit being paid to the claimant,

(g) if a code is being used for the payment, that code and whether it is used on the non-cumulative basis,

(h) if the payment was preceded by payment of incapacity benefit which was not taxable, the date that benefit was first paid, and

(i) the claimant’s tax reference, if known.

Further return required in certain cases

177

(1) On making a subsequent payment of taxable incapacity benefit to the claimant, the Department must deliver a further return in accordance with regulation 176 as if that subsequent payment were the first payment, if conditions A and B are met.

(2) Condition A is that the Inland Revenue have previously determined the claimant’s code in relation to the payments of incapacity benefit to be a nil tax code.

(3) Condition B is that the subsequent payment is the first payment to be made at a different rate from the rate subsisting at the time of that determination.

(4) In addition to providing the information listed in regulation 176(2), the Department must indicate in the further return that the weekly rate of taxable incapacity benefit being paid to the claimant represents a revised amount.

Delivery of Form P45 to Department

178

(1) This regulation applies if a single-income claimant—

(a) has Parts 2 and 3 of Form P45, and

(b) has not made, and does not intend to make, a claim for repayment of tax.

(2) The claimant must deliver Parts 2 and 3 of Form P45 when making a claim, and the Department must immediately send them to the Inland Revenue office.

Determination of claimant’s code by Inland Revenue

179

(1) On receiving a return under regulation 176 relating to a single-income claimant, the Inland Revenue must determine the code for the claimant.

(2) The Inland Revenue may determine the code for a claimant who is not a single-income claimant if they consider that it would be impractical to collect tax arising on the claimant’s taxable incapacity benefit by other means.

(3) In determining the code for a claimant under this regulation, regulation 14(1) (matters to which Revenue must have regard in determining an employee’s code) does not apply.

(4) If the Inland Revenue are satisfied the claimant is entitled, for the tax year for which the code is determined, to any of the following reliefs from income tax, they must have regard to that relief in determining the code for the claimant under this regulation.

(5) The reliefs are—

(a) personal allowance (section 257(1) of ICTA⁴⁷),

(b) married couple’s allowance (section 257A of ICTA⁴⁸), and

(6) If the Inland Revenue determine the code for a claimant before the beginning of the tax year for which it is determined, the Inland Revenue—

(a) must have regard to any expected change in the amounts of those reliefs, but

(b) may disregard any of those reliefs if they are not satisfied that the claimant will be entitled to it for the tax year for which it is determined.

Death of claimant

180

(1) On the death of a claimant in respect of whom a code has been issued by the Inland Revenue, the Department must—

(a) complete Form P45 indicating in Part 1 that the claimant has died, and

(b) send it to the Inland Revenue.

(2) The Department must comply with paragraph (1)—

(a) on the day on which it learns of the claimant’s death, or

(b) if that is not practicable, without unreasonable delay.

(3) Paragraph (4) applies if the Department makes any payment of taxable incapacity benefit after the date of the claimant’s death—

(a) before completing Form P45, or

(b) after completing Form P45 but during the tax year in which the claimant died.

(4) The Department must, on making the payment, deduct or repay tax as if the deceased claimant were still alive and the award had not ceased at the date of payment.

(5) Regulation 37(2) to (6) (PAYE income paid after employment ceased) applies to any payment of taxable incapacity benefit which—

(a) is made in a tax year following the tax year in which the claimant died, and

(b) is not included in Form P45.

CHAPTER 4 — INCOME SUPPORT

Interpretation of Chapter 4

181

In this Chapter—

“award” means an award of income support;

“claim” means a claim for income support;

“claimant” means a person who has made a claim;

“Department” means the Department for Work and Pensions or, in Northern Ireland, the Department for Social Development;

“income support” means benefit payable under—section 124 of the Social Security Contributions and Benefits Act 1992⁵⁰, orin Northern Ireland, section 123 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992⁵¹;

“taxable income support” means any amount of income support which is chargeable to income tax under Chapter 2 of Part 10 of ITEPA (tax on social security income).

Recording the amount of taxable income support

182

Whenever the Department makes a payment of taxable income support it must—

(a) record the amount, and

(b) pay the full sum without any deduction or repayment of income tax.

Information to be supplied when an award of taxable income support ceases

183

(1) This regulation applies when an award of taxable income support ceases.

(2) The Department must give notice to the Inland Revenue and, except where the claimant has died, the claimant of—

(a) the total income support, and

(b) the taxable income support,

paid in respect of the award showing the amounts appropriate to each tax year.

(3) If the Department has been notified of the name and address of a deceased claimant’s personal representative within 30 days of the claimant’s death, the Department must send the notice to the personal representative.

Adjustments of taxable income support

184

(1) Paragraph (2) applies if, after the issue of a notice under regulation 183(2)—

(a) further taxable income support is paid to the claimant, or

(b) taxable income support overpaid is recovered from the claimant.

(2) The Department must—

(a) notify the claimant of the revised figure of total income support and the taxable income support included in that revised figure, and

(b) notify the Inland Revenue of any adjustment to the figure of taxable income support,

showing the amounts appropriate to each tax year.

PART 9 — ASSESSMENT AND SELF-ASSESSMENT

Adjusting total net tax deducted for purposes of sections 59A(1), 59B(1) and 59BA(2) TMA

185

(1) This regulation applies for the purpose of determining—

(a) the excess mentioned in section 59A(1) of TMA⁵² (payments on account of income tax: income tax assessed exceeds amount deducted at source), ...

(b) the difference mentioned in section 59B(1) of TMA⁵³ (payments of income tax and capital gains tax: difference between tax contained in self-assessment and aggregate of payments on account or deducted at source), and

(c) the difference mentioned in section 59BA(2) of TMA (payments of income tax and capital gains tax: difference between tax contained in simple assessment and aggregate of payments on account or deducted at source).

(2) For those purposes, the amount of income tax deducted at source under these Regulations is the total net tax deducted during the relevant tax year (“A”) after making any additions or subtractions required by paragraphs (3) to (5).

(3) Subtract from A any repayments of A which are made before the taxpayer’s return and self-assessment is made under section 8 or 8A of TMA⁵⁴ (personal return and trustee’s return).

(4) Add to A any overpayment of tax from a previous tax year, to the extent that it was taken into account in determining the taxpayer’s code for the relevant tax year.

(5) Add to A any tax treated as deducted, other than any direction tax, but—

(a) only if there would be an amount payable by the taxpayer under section 59B(1) of TMA on the assumption that there are no payments on account and no addition to A under this paragraph, and then

(b) only to a maximum of that amount.

(6) In this regulation—

“direction tax” means any amount of tax which is the subject of a direction made under regulation 72(5), regulation 72F , regulation 72GB or regulation 81(4) in relation to the taxpayer in respect of one or more tax periods falling within the relevant tax year;

“relevant tax year” means—in relation to section 59A(1) of TMA, the immediately preceding year referred to in that subsection;in relation to section 59B(1) of TMA, the tax year for which the self-assessment referred to in that subsection is made; in relation to section 59BA(2) of TMA the tax year for which the simple assessment referred to in that subsection is made;

“tax treated as deducted” means any tax which in relation to relevant payments made by an employer to the taxpayer in the relevant tax year—the employer was liable to deduct from payments but failed to do so, orthe employer was liable to account for in accordance with regulation 62(5) (notional payments) but failed to do so;

“the taxpayer” means the person referred to in section 59A(1) of TMA or the person whose self-assessment is referred to in section 59B(1) of TMA or the person whose simple assessment is referred to in section 59BA(2) of TMA (as the case may be).

Recovery: adjustment of employee’s code

186

(1) This regulation applies if, on the assumption mentioned in paragraph (2), the difference for a tax year mentioned in section 59B(1) of TMA (difference between tax contained in a self-assessment and aggregate of payments on account) would be payable by the taxpayer.

(2) The assumption is that, in respect of the tax year, nothing will be deducted at source under these Regulations in a subsequent tax year.

(3) The Inland Revenue must have regard to the difference in determining a taxpayer’s code for a subsequent tax year under regulation 14 (matters relevant to determination of code) if—

(a) it is less than £3,000, and

(b) the return for the tax year is—

(i) delivered by an approved method of electronic communications before 31st December following the end of the tax year, or

(ii) delivered by any other method before 1st November following the end of the tax year.

(4) In a case not falling within paragraph (3)(b)(i), the Inland Revenue may have regard to the difference in determining a taxpayer’s code for a subsequent tax year under regulation 14 if—

(a) it is less than £3,000, and

(b) the return for the tax year is delivered on or after 1st November following the end of the tax year and the code is determined before 31st December.

(5) But the Inland Revenue must not have regard to the difference if the taxpayer objects at the time the return is delivered or subsequently.

Repayment: adjustment of employee’s code

187

(1) This regulation applies if the difference for a tax year mentioned in section 59B(1) of TMA (difference between tax contained in a self-assessment and aggregate of payments on account) is payable to the taxpayer.

(2) The Inland Revenue may have regard to the difference in determining the employee’s code for a subsequent tax year under regulation 14 (matters relevant to determination of code).

(3) But the Inland Revenue must not have regard to the difference if the taxpayer objects at the time the return is delivered or subsequently.

Assessments other than self-assessments

188

(1) In this regulation, “assessment” means an assessment other than one under section 9 of TMA⁵⁵ (self-assessment).

(2) The tax payable by the employee is—

$$A-(B-C)$A is the tax payable under the assessment;B is the total net tax deducted in relation to the employee’s relevant payments during the tax year for which the assessment is made, adjusted as required by paragraph (3); andC is so much, if any, of B as is subsequently repaid.$

(3) For the purpose of determining the tax payable by the employee, and subject to paragraphs (4) and (5)—

(a) add to B any tax which—

(i) the employer was liable to deduct from relevant payments but failed to do so, or

(ii) the employer was liable to account for in accordance with regulation 62(5) (notional payments) but failed to do so;

(b) make any necessary adjustment to B in respect of any tax overpaid or remaining unpaid for any tax year; and

(c) make any necessary adjustment to B in respect of any amount to be recovered as if it were unpaid tax under section 30(1) of TMA⁵⁶ (recovery of overpayment of tax etc) to the extent that—

(i) HMRC took that amount into account in determining the employee’s code, and

(ii) the total net tax deducted was in consequence greater than it would otherwise have been.

(4) No direction tax is to be included in calculating the amount of tax referred to in paragraph (3)(a).

(5) If a direction is made after the making of the assessment, the amount (if any) shown in the notice of assessment as a deduction from, or a credit against, the tax payable under the assessment is to be taken as reduced by so much of the direction tax as was included in calculating the amount of tax referred to in paragraph (3)(a).

(6) Instead of requiring payment by the employee, HMRC may take the tax payable by the employee into account in determining the employee’s code for a subsequent tax year.

(7) In this regulation—

“direction” means a direction made under regulation 72(5), regulation 72F , or regulation 72GB or 81(4) in relation to the employee in respect of one or more tax periods falling within the tax year in question;

“direction tax” means any amount of tax which is the subject of a direction;

“tax payable under the assessment” means the amount of tax shown in the assessment as payable without regard to any amount shown in the notice of assessment as a deduction from, or a credit against, the amount of tax payable.

PART 10

CHAPTER 1 — ELECTRONIC COMMUNICATIONS: INTERPRETATION

Meaning of electronic communications etc

189

In these Regulations—

“approved method of electronic communications”, in relation to the delivery of information or the making of a payment in accordance with a provision of these Regulations, means a method of electronic communications which has been approved, by specific or general directions issued by the Board of Inland Revenue, for the delivery of information of that kind or the making of a payment of that kind under that provision;

“electronic communications” has the meaning given in section 132(10) of the Finance Act 1999⁵⁷;

“official computer system” means a computer system maintained by or on behalf of the Board of Inland Revenue or an officer of the Board.

Specified date

190

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Large and medium sized employers

191

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 2 — ELECTRONIC COMMUNICATIONS: GENERAL

Whether information has been delivered electronically

192

For the purpose of these Regulations, information is taken to have been delivered to an official computer system by an approved method of electronic communications only if it is accepted by that official computer system.

Proof of content of electronic delivery

193

(1) A document certified by the Inland Revenue to be a printed-out version of any information delivered by an approved method of electronic communications is evidence, unless the contrary is proved, that the information—

(a) was delivered by an approved method of electronic communications on that occasion, and

(b) constitutes everything which was delivered on that occasion.

(2) A document which purports to be a certificate given in accordance with paragraph (1) is presumed to be such a certificate unless the contrary is proved.

Proof of identity of person sending or receiving electronic delivery

194

The identity of—

(a) the person sending any information delivered by an approved method of electronic communications to the Inland Revenue, or

(b) the person receiving any information delivered by an approved method of electronic communications by the Inland Revenue,

is presumed, unless the contrary is proved, to be the person recorded as such on an official computer system.

Information sent electronically on behalf of a person

195

(1) Any information delivered by an approved method of electronic communications—

(a) to the Inland Revenue, or

(b) to an official computer system,

on behalf of a person is taken to have been delivered by that person.

(2) But this does not apply if the person proves that the information was delivered without the person’s knowledge or connivance.

Proof of delivery of information sent electronically

196

(1) The use of an approved method of electronic communications is presumed, unless the contrary is proved, to have resulted in the delivery of information—

(a) to the Inland Revenue, if the delivery of the information has been recorded on an official computer system;

(b) by the Inland Revenue, if the despatch of the information has been recorded on an official computer system.

(2) The use of an approved method of electronic communications is presumed, unless the contrary is proved, not to have resulted in the delivery of information—

(a) to the Inland Revenue, if the delivery of the information has not been recorded on an official computer system;

(b) by the Inland Revenue, if the despatch of the information has not been recorded on an official computer system.

(3) The time of receipt or despatch of any information delivered by an approved method of electronic communications is presumed, unless the contrary is proved, to be the time recorded on an official computer system.

Proof of payment sent electronically

197

(1) The use of a method of electronic communications is presumed, unless the contrary is proved, to have resulted in the making of a payment—

(a) to the Inland Revenue, if the making of the payment has been recorded on an official computer system;

(b) by the Inland Revenue, if the despatch of the payment has been recorded on an official computer system.

(2) The use of a method of electronic communications is presumed, unless the contrary is proved, not to have resulted in the making of a payment—

(a) to the Inland Revenue, if the making of the payment has not been recorded on an official computer system;

(b) by the Inland Revenue, if the despatch of the payment has not been recorded on an official computer system.

(3) The time of receipt or despatch of any payment sent by a method of electronic communications is presumed, unless the contrary is proved, to be the time recorded on an official computer system.

(4) In this regulation, “the Inland Revenue” means the Board of Inland Revenue or any officer of the Board.

Use of unauthorised method of electronic communications

198

(1) This regulation applies to information which is required to be delivered to HMRC under a provision of these Regulations.

(2) The use of a method of electronic communications for the purpose of delivering such information is conclusively presumed not to have resulted in the delivery of that information, unless that method of electronic communications is for the time being approved for delivery of information of that kind under that provision.

CHAPTER 3 — ELECTRONIC PAYMENT BY LARGE EMPLOYERS

Large employers required to make specified payments electronically

199

(1) A large employer ... must use an approved method of electronic communications to make specified payments.

(2) “Specified payments”, in this regulation, means payments of tax under regulation 67G (payments to and recoveries from HMRC: Real Time Information employers) , as adjusted by regulation 67H(2) where appropriate, or 68 (periodic payments to and recoveries from HMRC: non-Real Time Information employers).

(3) The Board of Inland Revenue may give specific or general directions—

(a) suspending, for any period during which the use of an approved method of electronic communications for the making of specified payments is impossible or impractical, any requirement imposed by these Regulations relating to the use of such methods,

(b) substituting alternative requirements for the suspended ones, and

(4) This regulation does not apply to a payment of tax in respect of retrospective employment income for a closed year.

(5) A specified payment is not treated as received in full by HMRC on or before the date by which that specified payment is required in accordance with regulation 69 unless it is made in a manner which secures (in a case where the specified payment is made otherwise than in cash) that, on or before that date, all transactions can be completed which need to be completed before the whole amount of the specified payment becomes available to the Commissioners for Her Majesty’s Revenue and Customs.

E-payment notices and appeal

200

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Employer in default if specified payment not received by applicable due date

201

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Default notice and appeal

202

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Default surcharge

203

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Surcharge notice and appeal

204

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 4 — MANDATORY USE OF ELECTRONIC COMMUNICATIONS : SPECIFIED INFORMATION

Mandatory use of electronic communications

205

(1) An employer (as to which see regulation 206) must deliver specified information by an approved method of electronic communications to HMRC.

(2) The Commissioners for Her Majesty’s Revenue and Customs may make a general or specific direction requiring an employer to deliver specified information by a particular approved method of electronic communications.

(3) Specified information may be delivered by a person on behalf of an employer.

(4) This regulation does not apply to specified information which relates to payments of tax due under a retrospective tax provision for a closed year.

(5) References in this Chapter to information and to the delivery of information must be construed in accordance with section 135(8) of the Finance Act 2002 (mandatory e-filing).

Specified employers

206

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) For the purposes of this Chapter, the following shall not be regarded as employers—

(a) an individual who is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications;

(b) a partnership, if all the partners fall within sub-paragraph (a);

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) a care and support employer and,

(f) an employer to whom a direction has been given under regulation 67D (exceptions to regulation 67B) or regulation 142 (direct collection: employee to report payments)

(3) In paragraph (2)(c), “company” means a body corporate or unincorporated association but does not include a partnership.

(4) In paragraph (2)(e), “a care and support employer” means an individual (“the employer”) who employs a person to provide domestic or personal services at or from the employer’s home where—

(a) the services are provided to the employer or a member of the employer’s family;

(b) the recipient of the services has a physical or mental disability, or is elderly or infirm;

(d) it is the employer who delivers the specified information (and not some other person on the employer’s behalf).

(5) In this regulation an “incentive payment” means an incentive payment received under the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003.

Specified information

207

(1) In this Chapter, “specified information” means—

(a) Part 1 of Form P45;

(b) Part 3 of Form P45;

(d) Form P46(Pen);

(e) the return and accompanying information required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)).

(f) the return and accompanying information required by regulation 85 (employers: annual return of other earnings (Form P11D)).

(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(1A) But the information described in paragraph (1)(f) is not “specified information” in relation to an employer who has ceased to carry on business.

(1B) In paragraph (1A), “business” includes any trade, concern or undertaking.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

E-filing notice and appeals

208

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Standards of accuracy and completeness

209

(1) Any ...specified information delivered by a method of electronic communications must meet the standards of accuracy and completeness set by specific or general directions given by the Commissioners for Her Majesty’s Revenue and Customs.

(2) Any ... specified information which fails to meet those standards must be treated as not having been delivered.

Penalties and appeals

210

(1) Subject to paragraph (5), an employer who fails to deliver specified information or any part of it in accordance with regulation 205 is liable to a penalty.

(2) Where the specified information is the return and accompanying information required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14) the penalty will be determined in accordance with regulation 210AA.

(3) The penalty must be determined in accordance with regulations 210B and 210BA in all other cases.

(4) Regulation 210C applies irrespective of how the penalty falls to be determined.

(5) Where the specified information is the return and accompanying information required by regulation 85 (employers: annual return of other earnings (Form P11D)) this regulation does not apply.

CHAPTER 5 — METHODS OF PROVIDING INFORMATION ETC

How information must or may be delivered by employers

211

(1) Table 10 applies to determine how employers must or may comply with the requirements of the regulations listed in column 1.

(2) The requirements of the regulation must be complied with in a document or format provided or approved by the Board of Inland Revenue if so indicated in column 4.

(3) Where appropriate, the relevant form number is listed in column 3.

(4) Instead of sending a document to the Inland Revenue, the requirements of the regulation may be complied with by an employer arranging for the information it would contain to be delivered to the Inland Revenue by an approved method of electronic communications if so indicated in column 5.

1.	2.	3.	4.	5.
Regulation	Description of information	Form number	Approved document or format	Electronic communications
. . .	. . .	. . .	. . .	. . .
. . .	. . .	. . .	. . .	. . .
36(1), (2)(a)	cessation of employment	Form P45, Part 1	yes	yes
36(1), (2)(b)	cessation of employment	Form P45, Parts 1A, 2, 3	yes	not applicable
38(1)	death of employee	Form P45, Part 1	yes	yes
39(1)	death of pensioner	Form P45, Part 1	yes	yes
42(8)	procedure if new employer receives Form P45	Form P45, Part 3	yes	yes
46(4), 47(2)(a)48(2)(a)49(2)(a)	information to be provided if code not known	Form P46	yes	yes
52(3)	late presentation of Form P45	Form P45, Part 3	yes	yes
55(3)(a)	information on retirement	P46(Pen)	yes	yes
56(3)	procedure if new pension payer receives Form P45	Form P45, Part 3	yes	yes
57(2)	information to be provided if code not known (non-UK resident pensioners)	Form P46(Pen)	yes	yes
58(3)	information to be provided if code not known (UK resident pensioners)	Form P46(Pen)	yes	yes
60(3)	late presentation of Form P45	Form P45, Part 3	yes	yes
67(1)	information to employees about payments and tax deducted	Form P60	yes	not applicable
73	annual return of relevant payments liable to deduction of tax	Forms P35 and P14	yes	yes
73A	annual return of relevant payments by virtue of a retrospective tax provision	Form P35 (RL	yes	no
74	annual return of relevant payments not liable to deduction of tax	Form P38A	yes	yes
77(4)	return of tax for which employer is liable under regulation 68	Form P100	yes	no
. . .	. . .	. . .	. . .	. . .
85(1)(a) and (b)	employers: annual return of other PAYE income: benefits code employee	Form P11D	yes	yes
85(2)	employers: annual return of other PAYE income: declaration	Form P11D(b)	yes	yes
90(2)	quarterly return of cars becoming available or unavailable	Form P46 (car)	yes	yes
98(4)	multiple PAYE schemes	Form P350	yes	yes
129(1)	reserve forces' pay: certificate of tax deducted	Form P59	yes	no
132(1)	reserve forces' pay: end of year certificate	Form P60	yes	not applicable
137(1)	holiday pay funds: certificate of tax deducted	Form P403	yes	no
152(2)	deductions working sheet for claimants awarded taxable JSA	Form PB8	yes	no
153(9)	Department’s return for claimant who delivers Form P45	Forms PB3 and P45 Part 3	yes	no
154(2)	Department’s return for claimant who does not deliver Form P45	Form PB3	yes	no
157(2)(b)	claimant’s end of year certificate	Form P60U	yes	not applicable
157(2)(c)	Department’s end of year return	Form P14U	yes	no
159(2)	cessation of award of JSA	Form P45U	yes	no
160(2)(b)	Department’s notification of taxable JSA adjustment	Form P180	yes	no
164(2)	Department’s quarterly statement to Board of receipts and payments in respect of taxable JSA	–	yes	no
184D	deductions working sheet for claimants awarded taxable ESA	Form PB8	yes	no
184E(9)	Department’s return for claimant who delivers form P45	Forms PB8 and P45 Part 3	yes	yes
184G(1)	Department’s return for claimant who does not deliver form P45	Form PB3	yes	yes
184I(2)(b)	claimant’s end of year certificate	Form P60ESA	yes	not applicable
184J(2)	Department’s end of year return	Form P14U	yes	yes
184L(1)	cessation of award of ESA	Form P45ESA	yes	yes
184Q(2)(b)	Department’s notification of taxable ESA adjustment	Form P180	yes	no
184S(2)	Department’s quarterly statement to HMRC of receipts and payments in respect of taxable ESA		yes	no

(5) If an employer delivers electronically the return required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)), the statement and declaration and the certificate must, instead of being signed as required by regulation 73(8), be authenticated by or on behalf of the employer in such manner as may be approved by the Board of Inland Revenue.

(6) For the purposes of this regulation “ESA” means employment and support allowance.

Modifications for electronic version of Form P46(Pen)

212

(1) This regulation applies if instead of sending to the Inland Revenue Form P46(Pen) a pension payer delivers the information it would contain to the Inland Revenue by an approved method of electronic communications (as permitted by regulation 211).

(2) For sub-paragraphs (a) to (m) of regulation 55(4) (information to be provided in Form P46(Pen)) substitute—

(a) the pension payer’s PAYE reference, (b) the pensioner’s name, (c) the date of retirement, (d) the date on which the pension started, (e) the pensioner’s code immediately before retirement and whether it was being used on the cumulative basis, (f) if the pensioner’s code immediately before retirement was used on the cumulative basis— (i) the tax week or tax month in which the last relevant payment before retirement was made to the pensioner or, in a case falling within regulation 24, was treated as having been made, (ii) the total payments to date at the date of retirement, (iii) the total net tax deducted, (g) any number used to identify the pensioner, (h) the tax code in use for the pensioner, and whether it is being used on the cumulative basis, (i) the pensioner’s address, ... (j) the pensioner’s sex, (k) the pensioner’s national insurance number, if known, (l) the pensioner’s date of birth, ... (m) the amount of pension payable annually.

How information may be delivered by Inland Revenue

213

(1) Table 11 applies to determine how the Inland Revenue may comply with requirements of the regulations listed in column 1.

(2) Instead of sending a document to the employer or (where relevant) the employer’s agent, the requirements of the regulation may be complied with by the Inland Revenue arranging for the information it would contain to be delivered to the employer or (where relevant) the employer’s agent by an approved method of electronic communications if so indicated in column 4.

(3) The relevant form number is listed in column 3.

1.	2	3.	4.
Regulation	Description of information	Form number	Electronic communications
8(2), 20(2)	issue of code to employer or agent	Form P6 or P9	yes
20(5), (6)	notice to employer to amend codes	Form P7X or P9X	yes
53(2)	notice to employer of payments and total net tax deducted	Form P6	yes
61(2)	notice to pension payer of payments and total net tax deducted	Form P6	yes
97Q(1), 97U(3)	notice of requirement for security	notice of requirement	yes
. . .	. . .	. . .	. . .
. . .	. . .	. . .	. . .

(4) But the Inland Revenue may only deliver information by an approved method of electronic communications if the employer or employer’s agent (as the case may be) has consented to delivery of information in that way, and the Inland Revenue have not been notified that the consent has been withdrawn.

(5) References in paragraphs (2) and (4) to—

(a) an employer include, in relation to regulations 97Q(1) (notice of requirement) and 97U(3) (outcome of application for reduction in the value of security held: further provision), any person to whom a notice under those regulations is given, and

(b) an employer’s agent are to a person acting on behalf of the employer.

How information must be provided by employees

214

(1) An employee must comply with the requirements of the regulations listed in column 1 of Table 12 in a document or format provided or approved by the Board of Inland Revenue.

(2) Where appropriate, the relevant form number is listed in column 3 of the Table.

1.	2.	3.
Regulation	Subject	Form number
46(2)	Form P46 where employer does not receive Form P45 and code not known	Form P46
145(1)	direct collection: return when relevant payments cease	–
146(1)	direct collection: end of year return	Form P14
147(2)	direct collection: return of unpaid tax	–
154(3)	claimant’s certificate of full-time education	Form P187
184G(3)	claimant’s certificate of full-time education	Form P187

Meaning of Form P45 and P46

215

In these Regulations—

“Form P45” means the form provided or approved for use in accordance with regulations 36 (cessation of employment: Form P45), 38 (death of employee) or 39 (death of pensioner);

“Parts 2 and 3 of Form P45” means—the Parts 2 and 3 of the Form P45 provided to the employee or claimant (as the case may be) in accordance with regulation 36, ...the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 159 (cessation of award: Form P45U); or the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 184L (cessation of award: Form P45ESA);

“Form P45ESA” means the form required to be completed in accordance with regulation 184L;

“Form P45U” means the form required to be completed in accordance with regulation 159 or 184L;

“Form P46” means the form provided or approved for use in accordance with regulation 46 (form P46 where employer does not receive P45 and code not known);

“Form P46(Pen)” means the form provided or approved for use in accordance with regulation 55(3)(a), 57(2) or 58(3).

Service by post

216

Any notice or deductions working sheet which is authorised or required to be given, served or issued under these Regulations may be sent by post.

PART 11

Miscellaneous appeals

Appeals: supplementary provisions

217

(1) The following provisions of TMA apply to appeals under the regulations listed in paragraph (2) as they apply to an appeal under section 31 of TMA⁵⁸—

section 31A(5) ...	notice of appeal
. . .	. . .
. . .	. . .

(2) The regulations are—

regulation 99(3)	appeal against improper purpose notice
regulation 200(3)	appeal against e-payment notice
regulation 202(2)	appeal against default notice
regulation 208(2)	appeal against e-filing notice.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Certificate that sum due and payment by cheque

Certificate that sum due

218

(1) A certificate of HMRC that, to the best of their knowledge and belief, any amount shown in a certificate under the regulations listed in paragraph (2) has not been paid by an employer, is sufficient evidence that the amount mentioned in the certificate is unpaid and due to the Crown.

(2) The regulations are—

regulation 75A(10)	unpaid amounts from regulation 75A specification
regulation 76	unpaid amounts in regulation 73 return (Form P35)
regulation 77(6)	unpaid amounts in regulation 77 return
regulation 78(8)	unpaid amounts from regulation 78 specification
regulation 79	unpaid amounts following inspection under Schedule 36 to the Finance Act 2008.

(2A) HMRC may prepare a certificate showing the whole or any part of a combined amount which includes tax without specifying the components of the combined amount.

Paragraph (1) shall apply with any necessary modifications to the certificate.

(3) A certificate of HMRC that, to the best of their knowledge and belief, any amount of interest payable under the regulations listed in paragraph (4) has not been paid by an employer or employee is sufficient evidence that the amount mentioned in the certificate is unpaid and due to the Crown.

(4) The regulations are—

regulation 72(7)	interest consequential on regulation 72 direction
regulation 81(6)	interest consequential on regulation 81 direction
. . .	. . .
regulation 115	interest on tax overdue under PSA.

(4A) HMRC may prepare a certificate showing the total amount of interest payable in respect of the whole or any part of the combined amount without specifying which components of the combined amount the interest relates to.

Paragraph (3) shall apply with any necessary modifications to the certificate.

(5) The production of—

(a) the return made by the employer under paragraph (4) of regulation 77 (return and certificate if tax unpaid), and

(b) the certificate of HMRC under paragraph (6) of that regulation,

is sufficient evidence that the amount shown in the certificate is the amount of tax which the employer is liable to pay to HMRC in respect of the tax period in question under that regulation.

(6) A document which purports to be a certificate under this regulation, or regulation 77(6), is treated as such a certificate until the contrary is proved.

Payment by cheque

219

(1) For the purposes of the following provisions, if—

(a) any payment to the Inland Revenue is made by cheque, and

(b) the cheque is paid on its first presentation to the banker on whom it is drawn,

the payment is treated as made on the day on which the cheque was received by the Inland Revenue.

(2) The provisions are—

regulation 69	due date and receipts for payments of tax
regulation 72	recovery from employee of tax not deducted by employer
regulation 75A	notice and certificate in cases where regulation 67B or 67D returns are not made
regulation 78	notice and certificate if tax may be unpaid
. . .	. . .
. . .	. . .
regulation 115	interest on tax due under PSA
regulation 116	interest due on tax overpaid under PSA.

Transitional provisions, savings and revocations

220

(1) Schedule 1 (transitional provisions and savings) has effect.

(2) The regulations listed in column 1 of Schedule 2 are revoked to the extent specified in column 3 of that Schedule.

(3) Paragraph (2) is subject to Schedule 1.

SCHEDULE 1 — TRANSITIONAL PROVISIONS AND SAVINGS

PART 1 — GENERAL PROVISIONS

Continuity of the law

1

The revocation of provisions and their making in a rewritten form in these Regulations does not affect the continuity of the law.

2

Paragraph 1 does not apply to any change in the law made by these Regulations.

3

Anything which—

(a) has been done, or has effect as if done, under or for the purposes of a provision of the revoked Regulations, and

(b) is in force or effective immediately before the commencement of these Regulations,

has effect after that commencement as if done under or for the purposes of the corresponding provision of these Regulations.

4

Any reference (express or implied) in these Regulations or any document made under these Regulations to—

(a) a provision of these Regulations, or

(b) things done or falling to be done under or for the purposes of a provision of these Regulations,

is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding provision of the revoked Regulations had effect, a reference to the provision of the revoked Regulations or to things done or falling to be done under or for the purposes of the provision of the revoked Regulations.

5

Any reference (express or implied) in these Regulations to relevant payments, relevant payments exceeding the PAYE threshold or similar concepts created by these Regulations is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding concept of the revoked Regulations had effect, a reference to the concept of the revoked Regulations.

6

Any reference (express or implied) in these Regulations to—

(a) a provision of ITEPA, or

(b) things done or falling to be done under or for the purposes of a provision of ITEPA,

is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding provision repealed by ITEPA had effect, a reference to the repealed provision or to things done or falling to be done under or for the purposes of the repealed provision.

7

Any reference (express or implied) in these Regulations to general earnings, PAYE income or similar concepts created by ITEPA is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding concept which has been superseded by ITEPA had effect, a reference to the superseded concept.

8

Paragraphs 4, 5, 6 and 7 apply only in so far as the context permits.

9

Paragraph 5 is without prejudice to the generality of paragraph 4 and paragraph 7 is without prejudice to the generality of paragraph 6.

10

These Regulations have effect in relation to tax liable, under the Income Tax (Employments) Regulations 1993⁵⁹ or section 710 of ITEPA⁶⁰, to be deducted or accounted for in respect of payments made before 6th April 2004 as if the tax had been liable to be deducted or accounted for under these Regulations.

11

Paragraph 10 is without prejudice to the generality of paragraphs 1 to 9.

12

Paragraphs 1 to 11 have effect instead of paragraph (b) of section 17(2) of the Interpretation Act 1978⁶¹.

General saving for old savings

13

(1) The revocation by these Regulations of a provision previously revoked subject to savings does not affect the continued operation of those savings.

(2) The revocation by these Regulations of a saving on the previous revocation of a provision does not affect the operation of the saving in so far as it is not specifically reproduced in these Regulations but remains capable of having effect.

Interpretation

14

In this Part of this Schedule, “the revoked Regulations” means the Regulations which are revoked by these Regulations.

PART 2 — SPECIFIC PROVISIONS

Modification of reference to payment to the Inland Revenue in regulation 68(2)

15

For the purposes of giving effect to any enactment or instrument which refers to an amount which is, or would in certain circumstances be, payable to the collector, paragraph (2) of regulation 68 has effect as if that paragraph required payment of the amount to which it refers to the collector.

FPCS information for the tax year ending 5th April 2002: employees not covered by regulation 46(1) of 1993 Regulations

16

(1) This paragraph applies to a person (a “former FPCS employee”)—

(a) who was employed by an employer during a part of the tax year ending 5th April 2002, but who was no longer employed by that employer on 5th April 2002, and

(b) in respect of whom the employer—

(i) has provided information to the Inland Revenue under the FPCS arrangement for the tax year ending 5th April 2002, or

(ii) has delivered information by an approved method of electronic communications to an official computer system under the FPCS arrangement for the tax year ending 5th April 2002, but

(c) in respect of whom no particulars were required to be provided by the employer under regulation 46(1) of the 1993 Regulations⁶² for the tax year ending 5th April 2002.

(2) The former FPCS employee may by notice require the employer to give a statement to the former FPCS employee containing—

(a) particulars of the amount of the taxable profit, if any, for the tax year ending 5th April 2002 in respect of car allowances and motor mileage allowances paid to the former FPCS employee in the tax year ending 5th April 2002 for business travel, calculated by reference to the FPCS arrangement, or

(b) particulars of the total amount of the car allowances and motor mileage allowances paid to the former FPCS employee in the tax year ending 5th April 2002 for business travel, and the total amount of miles covered by the former FPCS employee in the tax year ending 5th April 2002 in the course of business travel for which the motor mileage allowances were paid.

(3) The former FPCS employee may give the notice to the employer at any time before 6th April 2005.

(4) The employer must give the statement to the former FPCS employee within 30 days of receiving the notice.

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