Application to payers and payeesU.K.
Application to agencies and agency workersU.K.
10.—(1) For the purposes of these Regulations—
(a)agencies are treated as employers; and
(b)agency workers are treated as employees.
(2) For the purposes of the regulations listed in paragraph (3), an agency ceases to employ an agency worker at the earlier of—
(a)the end of the relationship between the agency and agency worker, or
(b)the end of a period of 3 months during which the agency makes no relevant payments to the agency worker,
and not each time the agency worker stops providing services to a client of the agency.
(3) The regulations are—
| regulation 36 | cessation of employment: Form P45 |
| regulation 37 | PAYE income paid after employment ceased |
| regulation 46(6) | employer to ignore code relating to employment which has ceased |
| regulation 51(5) to (7) | effects of employment ceasing on Form P45 procedure |
| regulation 94(3) to (7) | information to former employees of other earnings. |
(4) The following regulations do not apply to agencies or agency workers in their capacity as such—
| F1. . . | F1. . . |
| F1. . . | F1. . . |
| regulation 91 | termination awards: information to be provided |
| regulation 92 | termination awards: return if award changes |
| regulation 93 | termination awards: return if more than one employer |
| regulation 96 | termination awards: information to employees |
| Part 6 | PAYE settlement agreements |
| regulation 167 | jobseeker’s allowance paid by employer |
| regulation 168 | regulation 167 cases: application of other regulations. |
Textual Amendments
F1Words in reg. 10(4) omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(4), 7
Commencement Information
Application to pension payers and pensionersU.K.
11.—(1) For the purposes of these Regulations—
(a)pension payers are treated as employers;
(b)pensioners are treated as employees; and
(c)a pensioner’s “employment” with a pension payer starts when the pension starts and ends when the pension ends.
(2) The following regulations do not apply to pension payers or pensioners in their capacity as such—
| regulation 25 | cumulative basis: subsidiary PAYE income of employee paid weekly or at greater intervals |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| regulation 38 | death of employee (other than pensioner) |
| Chapter 2 of Part 3 | new employees (other than pensioners): Forms P45 and P46 |
| regulation 63 | repayment during unpaid leave |
| regulation 64 | trade disputes |
| regulation 65 | repayment if no longer employed |
| regulation 71 | modification of [F3regulations 67G and 68] in case of trade dispute |
| regulation 75 | additional return in case of trade dispute |
| regulations 85 to 89 | employers: annual return of other earnings |
| regulation 90 | quarterly return if car becomes available or unavailable |
| regulation 91 | termination awards: information to be provided |
| regulation 92 | termination awards: return if award changes |
| regulation 93 | termination awards: return if more than one employer |
| regulation 94 | employers: information to employees of other earnings |
| regulation 95 | third parties: information to employees of other earnings |
| regulation 96 | termination awards: information to employees |
| regulation 100 | tips: special arrangements |
| regulation 102(1) | succession to a business etc: employees (other than pensioners) |
| regulation 104 | succession to a business: trade disputes |
| Part 6 | PAYE settlement agreements |
| Chapter 3 of Part 7 | holiday pay funds |
| regulation 151 | obtaining the claimant’s Form P45 |
| regulation 167 | jobseeker’s allowance paid by employer |
| regulation 168 | regulation 167 cases: application of other regulations. |
Textual Amendments
F2Words in reg. 11(2) omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(4), 7
F3Words in reg. 11(2) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 5
Commencement Information
Application to other payers and payeesU.K.
12.—(1) For the purposes of these Regulations—
(a)other payers are treated as employers;
(b)other payees are treated as employees; and
(c)an other payee’s “employment” with an other payer starts when relevant payments start and ends when relevant payments end.
(2) The following regulations do not apply to other payers or other payees in their capacity as such—
| F4. . . | F4. . . |
| F4. . . | F4. . . |
| regulation 85 to 88 | employers: annual return of other earnings |
| regulation 90 | quarterly return if car becomes available or unavailable |
| regulation 91 | termination awards: information to be provided |
| regulation 92 | termination awards: return if award changes |
| regulation 93 | termination awards: return if more than one employer |
| regulation 94 | employers: information to employees of other earnings |
| regulation 95 | third parties: information to employees of other earnings |
| regulation 96 | termination awards: information to employees |
| Part 6 | PAYE settlement agreements |
| regulation 134 | interpretation of Chapter 3 (holiday pay funds) |
| regulation 167 | jobseeker’s allowance paid by employer |
| regulation 168 | regulation 167 cases: application of other regulations. |
(3) Paragraph (2) is subject to regulation 91(9) (termination awards: former employers and employees).
(4) The following regulation does not apply to other payees in their capacity as such—
| regulation 64 | trade disputes. |
Textual Amendments
F4Words in reg. 12(2) omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(4), 7
Commencement Information