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PART 10U.K.COMMUNICATIONSU.K.

CHAPTER 5U.K.METHODS OF PROVIDING INFORMATION ETC

How information must or may be delivered by employersU.K.

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.

Table 10
Regulations which require approved document or format, and which permit electronic delivery
1.2.3.4.5.
RegulationDescription of informationForm numberApproved document or formatElectronic communications
35(3), (4), (5)(a)simplified deduction scheme: deductions working sheetForm P12yesyes
35(5)(b)simplified deductions scheme: annual return of deductions working sheetsForm P37yesyes
36(1), (2)(a)cessation of employmentForm P45, Part 1yesyes
36(1), (2)(b)cessation of employmentForm P45, Parts 1A, 2, 3yesno
38(1)death of employeeForm P45, Part 1yesyes
39(1)death of pensionerForm P45, Part 1yesyes
42(8)procedure if new employer receives Form P45Form P45, Part 3yesyes

46(4), 47(2)(a)

48(2)(a)

49(2)(a)

information to be provided if code not knownForm P46yesyes
52(3)late presentation of Form P45Form P45, Part 3yesyes
[F155(3)(a) information on retirement P46(Pen)yesyes]
56(3)procedure if new pension payer receives Form P45Form P45, Part 3yesyes
57(2)information to be provided if code not known (non-UK resident pensioners) [F2Form P46(Pen)]yesyes
58(3)information to be provided if code not known (UK resident pensioners) [F2Form P46(Pen)]yesyes
60(3)late presentation of Form P45Form P45, Part 3yesyes
67(1)information to employees about payments and tax deductedForm P60yes [F3not applicable]
73annual return of relevant payments liable to deduction of taxForms P35 and P14yesyes
[F473A annual return of relevant payments by virtue of a retrospective tax provisionForm P35 (RLyesno]
74annual return of relevant payments not liable to deduction of taxForm P38Ayesyes
77(4)return of tax for which employer is liable under regulation 68Form P100yesno
85(1)(a)employers: annual return of other PAYE incomeForm P9Dyesno
85(1)(a) and (b)employers: annual return of other PAYE income: benefits code employeeForm P11Dyesyes
85(2)employers: annual return of other PAYE income: declarationForm P11D(b)yesyes
90(2)quarterly return of cars becoming available or unavailableForm P46 (car)yesyes
129(1)reserve forces' pay: certificate of tax deductedForm P59yesno
132(1)reserve forces' pay: end of year certificateForm P60yes [F3not applicable]
137(1)holiday pay funds: certificate of tax deductedForm P403yesno
152(2)deductions working sheet for claimants awarded taxable JSAForm PB8yesno
153(9)Department’s return for claimant who delivers Form P45Forms PB3 and P45 Part 3yesno
154(2)Department’s return for claimant who does not deliver Form P45Form PB3yesno
157(2)(b)claimant’s end of year certificateForm P60Uyes [F3not applicable]
157(2)(c)Department’s end of year returnForm P14Uyesno
159(2)cessation of award of JSAForm P45Uyesno
160(2)(b)Department’s notification of taxable JSA adjustmentForm P180yesno
164(2)Department’s quarterly statement to Board of receipts and payments in respect of taxable JSA–yesno
[F5184D deductions working sheet for claimants awarded taxable ESAForm PB8yesno
184E(9)Department’s return for claimant who delivers form P45Forms PB8 and P45 Part 3yesyes
[F6184G(1)]Department’s return for claimant who does not deliver form P45Form PB3yesyes
184I(2)(b)claimant’s end of year certificateForm P60ESAyes [F3not applicable]
184J(2)Department’s end of year returnForm P14Uyesyes
184L(1)cessation of award of ESAForm P45ESAyesyes
184Q(2)(b)Department’s notification of taxable ESA adjustmentForm P180yesno
184S(2)Department’s quarterly statement to HMRC of receipts and payments in respect of taxable ESAyesno]

(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.

[F7(6) For the purposes of this regulation “ESA” means employment and support allowance.]

Textual Amendments

Commencement Information

I1Reg. 211 in force at 6.4.2004, see reg. 1

[F8Modifications for electronic version of Form P46(Pen)]U.K.

212.—(1) This regulation applies if instead of sending to the Inland Revenue [F9Form 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 [F10Form 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, F11...

(j)the pensioner’s sex,

(k)the pensioner’s national insurance number, if known,

(l)the pensioner’s date of birth, F12...

(m)the amount of pension payable annually.”

Textual Amendments

Commencement Information

I2Reg. 212 in force at 6.4.2004, see reg. 1

How information may be delivered by Inland RevenueU.K.

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.

Table 11
Regulations which permit electronic delivery by Inland Revenue
1.23.4.
RegulationDescription of informationForm numberElectronic communications
8(2), 20(2)issue of code to employer or agentForm P6 or P9yes
20(5), (6)notice to employer to amend codesForm P7X or P9Xyes
53(2)notice to employer of payments and total net tax deductedForm P6yes
61(2)notice to pension payer of payments and total net tax deductedForm P6yes
[F1397Q(1), 97U(3) notice of requirement for securitynotice of requirementyes]
F14. . .F14. . .F14. . .F14. . .
F15. . .F15. . .F15. . .F15. . .

(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.

[F16(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.]

Textual Amendments

F14Words in reg. 213(3) Table 11 omitted (in relation to the tax year 2010-11 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 14(a)

F15Words in reg. 213(3) Table 11 omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 14(b)

Commencement Information

I3Reg. 213 in force at 6.4.2004, see reg. 1

How information must be provided by employeesU.K.

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.

Table 12
Regulations which require employee to use approved document or format
1.2.3.
RegulationSubjectForm number
46(2)Form P46 where employer does not receive Form P45 and code not knownForm P46
145(1)direct collection: return when relevant payments cease–
146(1)direct collection: end of year returnForm P14
147(2)direct collection: return of unpaid tax–
154(3)claimant’s certificate of full-time educationForm P187
[F17184G(3) claimant’s certificate of full-time educationForm P187]

Textual Amendments

Commencement Information

I4Reg. 214 in force at 6.4.2004, see reg. 1

[F18Meaning of Form P45, P46 and P46(Pen)]U.K.

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—

(a)

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, F19...

(b)

the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 159 (cessation of award: Form P45U); [F20or]

(c)

[F21the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 184L (cessation of award: Form P45ESA);]

[F22“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 [F23regulation 159 or 184L];

[F24“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);]

[F25“Form P46(Pen)” means the form provided or approved for use in accordance with regulation 55(3)(a), 57(2) or 58(3).]

Textual Amendments

Commencement Information

I5Reg. 215 in force at 6.4.2004, see reg. 1

Service by postU.K.

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.

Commencement Information

I6Reg. 216 in force at 6.4.2004, see reg. 1