- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2017)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 06/04/2017.
There are currently no known outstanding effects for the The Income Tax (Pay As You Earn) Regulations 2003, Cross Heading: ....
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Textual Amendments
F1Reg. 68 cross-heading omitted (6.4.2012) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 27(a)
68.—(1) This regulation applies to determine how much [F3a non-Real Time Information employer] must pay or can recover for a tax period.
(2) If A exceeds B, the employer must pay the excess to the Inland Revenue.
(3) But if B exceeds A, the employer may recover the excess either—
(a)by deducting it from the amount which the employer is liable to pay under paragraph (2) for a later tax period in the tax year, or
(b)from the Board of Inland Revenue.
(4) In this Regulation—
A is—
the total amount of tax which the employer was liable to deduct from relevant payments made by the employer in the tax period, plus
the total amount of tax for which the employer was liable to account in respect of notional payments made [F4or treated by virtue of a retrospective tax provision as made,] by the employer in that period under regulation 62(5) (notional payments);
B is the total amount which the employer was liable to repay in the tax period.
(5) Paragraphs (2) and (3) are subject to regulation 71 (modification in case of trade disputes).
(6) Paragraph (2) is also subject to regulation 78(11) (entitlement to set off excess payments).
[F5(7) In the application of paragraph (4) to notional payments arising by reason of the coming into force of the Finance Act 2006, the reference to section 710(7A)(a) of ITEPA 2003 shall be modified as mentioned in section 94(5)(c) of the Finance Act 2006.]
Textual Amendments
F2Reg. 68 heading substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 28
F3Words in reg. 68(1) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 29
F4Words in reg. 68(4)(b) inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 12(2)
69.—(1) An employer must pay amounts due under regulation [F667G(2) [F7, as adjusted by regulation 67H(2) where appropriate,] or] 68(2)—
(a)within 17 days after the end of the tax period, where payment is made by an approved method of electronic communications, or
(b)within 14 days after the end of the tax period, in any other case.
[F8(1A) In paragraph (1), the reference to amounts due under regulation 67G(2) includes any amount the employer was liable to deduct from employees during the tax period whether or not that amount was included in any return under regulation 67B (real time returns of information about relevant payments) or 67D (exceptions to regulation 67B).]
(2) The Inland Revenue must give a receipt to the employer for the total amount paid under regulation [F667G(2) [F7, as adjusted by regulation 67H(2) where appropriate,] or] 68(2) if asked.
(3) But no separate receipt for tax only need be given if a receipt is given for the total amount of tax and any earnings-related contributions (as defined by regulation 1(2) of [F9the SSC Regulations])(1) paid at the same time.
[F10(4) In paragraph (1) “the tax period”, in relation to an amount of retrospective employment income, means the tax period immediately following the relevant time.]
Textual Amendments
F6Words in reg. 69 inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 30
F7Words in reg. 69(1)(2) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 27
F8Reg. 69(1A) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2014 (S.I. 2014/1017), regs. 1(1), 2(c)
F9Words in reg. 69(3) substituted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 13(2)
69A.—(1) A payment that is less than the full amount due under regulation 67G(2) (payments to and recoveries from HMRC for each tax period), as adjusted by regulation 67H (payments due and recoveries from HMRC for each tax period: returns under regulation 67E(6)) where appropriate, will for the purposes of paragraph 6(2) of Schedule 56 to the Finance Act 2009 (amount of penalty: PAYE and CIS) be treated as payment of the full amount if the difference between the full amount and the amount paid is no more than £100 (“the tolerance”), but this is subject to paragraphs (2) and (3).
(2) Paragraph (1) does not apply where—
(a)the payment relates to a return which is correcting information given in a return filed in respect of a relevant payment made in an earlier tax month, and
(b)the return is delivered after 19th April following the end of the tax year in question.
(3) If the total sum paid by the employer to HMRC for the tax period includes not only the amount due under regulation 67G(2), as adjusted by regulation 67H where appropriate, but also one or more of—
(a)any earnings-related contributions (as defined by regulation 1(2) of the SSC Regulations 2001),
(b)any payment under regulation 7(1) of the Income Tax (Construction Industry Scheme) Regulations 2005, or
(c)any repayment due under the Student Loans Regulations,
the tolerance is applied to the total sum paid to HMRC for the tax period to which the payments relate.]
Textual Amendments
F11Reg. 69A inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 7
70.—(1) This regulation applies, so that the tax period is a tax quarter, if an employer—
(a)has reasonable grounds for believing that the average monthly amount will be less than £1,500, and
(b)chooses to pay tax quarterly.
[F12(1A) But this regulation does not apply, so that the tax period remains a month, in respect of amounts of retrospective employment income.]
(2) “The average monthly amount” is the average, for tax months falling within the current tax year, of the amounts found by the formula—
[F13(P + N + L + S) − (SP + CD)]
(3) In paragraph (2)—
P is the amount which would be payable to the Inland Revenue under regulation [F1467G [F15, as adjusted by regulation 67H(2) where appropriate,] or] 68 [F16but disregarding any amount payable in respect of retrospective employment income] ...;
N is the amount which would be payable to the Inland Revenue under the SSCBA and the SSC Regulations disregarding—
any amount of secondary Class 1 contributions in respect of which liability has been transferred to the employed earner by an election made jointly by the employed earner and the secondary contributor for the purposes of paragraph 3B(1) of Schedule 1 to the SSCBA (transfer of liability to be borne by earner)(2); ...
[F17any amount payable under retrospective contributions regulations (see paragraph 1(2) of Schedule 4 to the SSC Regulations) in respect of retrospective earnings (within the meaning of those Regulations);]
...
L is the amount which would be payable to the Inland Revenue under regulation [F1854(1) or, in Northern Ireland, 49(1)] of the Student Loans Regulations (payment of repayments deducted to the Inland Revenue) disregarding—
the reduction referred to in paragraph (3) of [F18those regulations], ...
...
S is the amount which would be payable by the employer to the Inland Revenue under sections 559 and 559A of ICTA(3) (deduction on account of tax etc from payments to certain sub-contractors) and regulation 8 of the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993(4)...;
...
SP is the amount which would be payable by the employer to employees by way of statutory sick pay, statutory maternity pay, [F19statutory paternity pay] [F20, statutory shared parental pay] and statutory adoption pay under the SSCBA; and
CD is—
if the employer is a company, the amount which others would deduct from payments to it, in its position as a sub-contractor, under section 559 of ICTA (deduction on account of tax etc from payments to certain sub-contractors);
in any other case, nil.
(4) In this regulation—
“employed earner” has the same meaning as in the SSCBA;
“SSCBA” means the Social Security Contributions and Benefits Act 1992(5) or, in Northern Ireland, the Social Security Contribution and Benefits (Northern Ireland) Act 1992(6);
...
...
...
...
Textual Amendments
F12Reg. 70(1A) inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 14(2)
F13Formula in reg. 70(2) substituted (6.4.2006) by The Income Tax (Pay As You Earn, etc.), (Amendment) Regulations 2006 (S.I. 2006/777), regs. 1(1), 3(a)
F14Words in reg. 70(3) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 31
F15Words in reg. 70(3) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 28
F16Words in reg. 70(3) inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 14(3)(a)
F17Words in reg. 70(3) inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 14(3)(b)
F18Words in reg. 70(3) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 63
F19Words in reg. 70(3) substituted (5.4.2015) by The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/125), regs. 1(3), 3(a) (with reg. 6)
F20Words in reg. 70(3) inserted (26.2.2015) by The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/125), regs. 1(2), 3(b), 5 (with reg. 6)
71.—(1) This regulation modifies the amount payable or recoverable by an employer under [F22regulations 67G and 68] in cases where regulation 64 (trade disputes) applies—
(a)by providing for the amount which would otherwise be payable by the employer for a tax period to be reduced by an amount of repayments (“R”) that cannot be made to employees in the tax period, and
(b)by providing—
(i)for amounts which would otherwise be payable in later tax periods to be increased, or
(ii)for amounts which would otherwise be recoverable in later tax periods to be reduced,
by a total of R.
(2) This regulation applies for consecutive tax periods—
(a)starting with the first tax period at the end of which there is an amount calculated as due to be repaid but which is required to be withheld by regulation 64(5) (tax to be withheld during strike action), and
(b)ending with the next tax period at the end of which no amount is required to be withheld by that regulation.
(3) Column 3 of Table 3 shows the amount payable under regulation [F2367G(2) [F24, as adjusted by regulation 67H(2) where appropriate,] or, as the case may be,] 68(2) in the cases set out in column 2 for the first and subsequent tax periods.
1. Tax period | 2. Case | 3. Amount payable |
---|---|---|
First tax period | if B equals or exceeds A | nil |
First tax period | any other case | A − B, reduced by P (or by so much of P as reduces the amount payable to nil) |
Subsequent tax periods | if B equals or exceeds (A + Q) | nil |
Subsequent tax periods | any other case | (A + Q) − B, reduced by P (or by so much of P as reduces the amount payable to nil). |
(4) The amount (if any) recoverable under regulation [F2667G [F27, as adjusted by regulation 67H(2) where appropriate,] or, as the case may be,] 68(3) must be reduced to the extent that it includes amounts—
(a)for which reduction was made under paragraph (3) in an earlier tax period, or
(b)which are otherwise being recovered.
(5) In this regulation—
A is—
the total amount of tax which the employer was liable to deduct from relevant payments made by the employer in the tax period, plus
the total amount of tax for which the employer was liable to account in respect of notional payments made by the employer in that period under regulation 62(5) (notional payments);
B is the total amount which the employer is liable to repay in the tax period, not including any amounts—
for which a reduction was made under paragraph (3) in an earlier tax period; or
which are being recovered under paragraph (4);
P is the total of amounts calculated as due to be repaid in the tax period but required to be withheld during that tax period by regulation 64(5);
Q is the total of amounts—
which, because of regulation 64(5)(b), are set off against tax due to be deducted in the tax period, and
which also, under paragraph (3), have reduced the amount payable in an earlier tax period.
Textual Amendments
F21Words in reg. 71 heading substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 32
F22Words in reg. 71(1) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 33(a)
F23Words in reg. 71(3) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 33(b)(i)
F24Words in reg. 71(3) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 29(a)
F25Words in reg. 71(3) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 33(b)(ii)
F26Words in reg. 71(4) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 33(c)
F27Words in reg. 71(4) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 29(b)
72.—(1) This regulation applies if—
(a)it appears to the Inland Revenue that the deductible amount exceeds the amount actually deducted, and
(b)condition A or B is met.
(2) In this regulation [F28and regulations 72A and 72B]—
“the deductible amount” is the amount which an employer was liable to deduct from relevant payments made to an employee in a tax period;
“the amount actually deducted” is the amount actually deducted by the employer from relevant payments made to that employee during that tax period;
“the excess” means the amount by which the deductible amount exceeds the amount actually deducted.
(3) Condition A is that the employer satisfies the Inland Revenue—
(a)that the employer took reasonable care to comply with these Regulations, and
(b)that the failure to deduct the excess was due to an error made in good faith.
(4) Condition B is that the Inland Revenue are of the opinion that the employee has received relevant payments knowing that the employer wilfully failed to deduct the amount of tax which should have been deducted from those payments.
(5) The Inland Revenue may direct that the employer is not liable to pay the excess to the Inland Revenue.
[F29(5A) Any direction under paragraph (5) must be made by notice (“the direction notice”), stating the date the notice was issued, to—
(a)the employer and the employee if condition A is met;
(b)the employee if condition B is met.
(5B) A notice need not be issued to the employee under paragraph (5A)(a) if neither the Inland Revenue nor the employer are aware of the employee’s address or last known address.]
(6) If a direction is made, the excess must not be added under regulation 185(5) or 188(3)(a) (adjustments to total net tax deducted for self-assessments and other assessments) in relation to the employee.
(7) If condition B is met, tax payable by an employee as a result of a direction carries interest, as if it were unpaid tax due from an employer, in accordance with [F30section 101 of the Finance Act 2009].
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F28Words in reg. 72(2) inserted (12.4.2004) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2004 (S.I. 2004/851), regs. 1, 3(2)
F29Reg. 72(5A)(5B) inserted (12.4.2004) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2004 (S.I. 2004/851), regs. 1, 3(3)
F30Words in reg. 72(7) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 9(3)(a)
72A.—(1) In relation to condition A in regulation 72(3), the employer may by notice to the Inland Revenue (“the notice of request”) request that the Inland Revenue make a direction under regulation 72(5).
(2) The notice of request must—
(a)state—
(i)how the employer took reasonable care to comply with these Regulations; and
(ii)how the error resulting in the failure to deduct the excess occurred;
(b)specify the relevant payments to which the request relates;
(c)specify the employee or employees to whom those relevant payments were made; and
(d)state the excess in relation to each employee.
(3) The Inland Revenue may refuse the employer’s request under paragraph (1) by notice to the employer (“the refusal notice”) stating—
(a)the grounds for the refusal, and
(b)the date on which the refusal notice was issued.
(4) The employer may appeal against the refusal notice—
(a)by notice to the Inland Revenue,
(b)within 30 days of the issue of the refusal notice,
(c)specifying the grounds of the appeal.
(5) For the purpose of paragraph (4) the grounds of appeal are that—
(a)the employer did take reasonable care to comply with these Regulations, and
(b)the failure to deduct the excess was due to an error made in good faith.
(6) If on appeal under paragraph (4) [F32that is notified to the tribunal] it appears to the [F33tribunal] that the refusal notice should not have been issued [F34the tribunal] may direct that the Inland Revenue make a direction under regulation 72(5) in an amount the [F35tribunal determines] is the excess for one or more tax periods falling within the relevant tax year.
Textual Amendments
F31Regs. 72A-72D inserted (12.4.2004) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2004 (S.I. 2004/851), regs. 1, 4
F32Words in reg. 72A(6) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 96(2)
F33Word in reg. 72A(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 96(3)
F34Words in reg. 72A(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 96(4)
F35Words in reg. 72A(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 96(5)
72B.—(1) An employee may appeal against a direction notice under regulation 72(5A)(a)—
(a)by notice to the Inland Revenue,
(b)within 30 days of the issue of the direction notice,
(c)specifying the grounds of the appeal
(2) For the purpose of paragraph (1) the grounds of appeal are that—
(a)the employer did not act in good faith,
(b)the employer did not take reasonable care, or
(c)the excess is incorrect.
(3) On an appeal under paragraph (1) [F36that is notified to the tribunal, the tribunal] may—
(a)if it appears ... that the direction notice should not have been made, set aside the direction notice; or
(b)if it appears ... that the excess specified in the direction notice is incorrect, increase or reduce the excess specified in the notice accordingly.
Textual Amendments
F31Regs. 72A-72D inserted (12.4.2004) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2004 (S.I. 2004/851), regs. 1, 4
F36Words in reg. 72B(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 97(2)
72C.—(1) An employee may appeal against a direction notice under regulation 72(5A)(b)—
(a)by notice to the Inland Revenue,
(b)within 30 days of the issue of the direction notice,
(c)specifying the grounds of the appeal.
(2) For the purpose of paragraph (1) the grounds of appeal are that—
(a)the employee did not receive the payments knowing that the employer wilfully failed to deduct the amount of tax which should have been deducted from those payments, or
(b)the excess is incorrect.
(3) On an appeal under paragraph (1) [F37that is notified to the tribunal, the tribunal] may—
(a)if it appears ... that the direction notice should not have been made, set aside the direction notice; or
(b)if it appears ... that the excess specified in the direction notice is incorrect, increase or reduce the excess specified in the notice accordingly.
Textual Amendments
F31Regs. 72A-72D inserted (12.4.2004) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2004 (S.I. 2004/851), regs. 1, 4
F37Words in reg. 72C(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 98(2)
72D.—(1) This regulation applies to appeals under regulations 72A(4), 72B, [F3872C, 72G and 81A].
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) [F39This paragraph applies if] in respect of the same error by an employer in relation to condition A in regulation 72(3)—
(a)more than one employee is appealing under regulation 72B; or
(b)there is an appeal by an employer under regulation 72A(4) and by an employee under regulation 72B
...
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F40(8) Where paragraph (4) applies or the appeal is material to the liability to tax of the employer and the employee, all the persons concerned are entitled to be parties to the appeal.]
(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F31Regs. 72A-72D inserted (12.4.2004) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2004 (S.I. 2004/851), regs. 1, 4
F38Words in 72D(1) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 6
F39Words in reg. 72D(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 99(3)(a)
F40Reg. 72D(8) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 99(4)
72E.—(1) Regulation 72F applies where—
(a)[F42one or more employees have] received a relevant payment;
(b)it appears to HMRC that an amount intended to represent tax on the payment—
[F43(i)is likely to have been self-assessed by one or more of the employees, or]
(ii)has not been self-assessed, but has been paid under section 59A TMA (payments on account of income tax), section 559A of ICTA (treatment of sums deducted under s.559 (sub-contractors)) or section 62 of the Finance Act 2004 (treatment of sums deducted (sub-contractors));
(c)any of conditions A, B and C is met;
(d)a trigger event has occurred; and
(e)a trigger event did not occur before 6th April 2008.
(2) Condition A is that it appears to HMRC that the amount which the employer was liable to deduct—
(a)from the relevant payment; or
(b)in the case of a notional payment, from other relevant payments,
exceeds the amount actually deducted.
(3) Condition B is that it appears to HMRC that the amount for which the employer was required to account under regulation 62(5) (notional payments) in respect of the relevant payment exceeds the amount actually accounted for.
(4) Condition C is that—
(a)tax on the relevant payment was included in a determination under regulation 80 (determination of unpaid tax and appeal against determination); and
(b)the full amount of the determination is not paid within 30 days from the date on which the determination became final and conclusive.
(5) The following are trigger events—
(a)HMRC serve notice of a determination under regulation 80 that includes tax on the relevant payment;
(b)HMRC receive a return under section 8 of TMA (personal return) which includes a self-assessment which includes tax on the relevant payment as tax treated as deducted;
(c)HMRC receive—
(i)an amended return under section 9ZA of TMA (amendment of personal or trustee return by taxpayer), or
(ii)a claim under section 33 of TMA (error or mistake),
which includes tax on the relevant payment as tax treated as deducted;
(d)HMRC receive a letter of offer.
(6) In paragraph (5)—
“letter of offer” means an offer in writing by the employer to agree an amount in settlement of the employer’s liability to pay an amount that includes tax on the relevant payment;
“tax treated as deducted” has the meaning given by regulation 185(6).
(7) For the purposes of this regulation tax is self-assessed if—
(a)it is included in a return under section 8 of TMA which includes a self-assessment; and
(b)ignoring any relevant credit, the tax is or would be assessed as payable by way of income tax.
(8) In paragraph (7), “relevant credit” means—
(a)a payment made under section 59A of TMA (payments on account of income tax) or 59B (payment of income tax and capital gains tax); or
(b)tax deducted at source or tax treated as deducted (within the meaning given by regulation 185(6)).
Textual Amendments
F41Regs. 72E-72G inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 7
F42Words in reg. 72E(1)(a) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 8(a)
72F.—(1) Where this regulation applies, HMRC may direct that the employer is not liable to pay an amount of tax to them.
(2) The direction may be in respect of one or more amounts that appear to HMRC to fall within regulation 72E(1)(b)(i) and (ii).
(3) A direction must be made by notice to both the employer and the employee, stating—
(a)the date the notice was issued;
[F44(b)the—
(i)amount (or amounts) within regulation 72E(1)(b) to which it relates, or
(ii)employment in respect of which the relevant payment within regulation 72E(1)(a) was received and in respect of which the amount within regulation 72E(1)(b)(i) is likely to have been self-assessed, and]
(c)which of conditions A, B and C in regulation 72E have been met.
(4) A direction may be combined with one or more other directions relating to the same employer and may be made by issuing one notice to the employer, but each employee must be issued with a separate notice.
(5) A notice need not be issued to the employee if neither HMRC nor the employer are aware of the employee’s address or last known address.
(6) The amount specified in a notice to the employee must not be added under regulation 185(5) or 188(3)(a) (adjustments to total net tax deducted for self-assessments and other assessments) in relation to the employee.
Textual Amendments
F41Regs. 72E-72G inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 7
72G.—(1) An employee may appeal against a direction notice under regulation 72F—
(a)by notice to HMRC,
(b)within 30 days of the issue of the direction notice,
(c)specifying the grounds of the appeal.
(2) For the purposes of paragraph (1) the grounds of appeal are that—
(a)the employee did not receive a relevant payment;
(b)the amount specified in the notice is incorrect, because all or part of it did not fall within regulation 72E(1)(b)(i) or (ii);
(c)no trigger event within regulation 72E(5) occurred; or
(d)a trigger event within regulation 72E(5) occurred before 6th April 2008.
(3) On an appeal under paragraph (1) [F45that is notified to the tribunal, the tribunal] may—
(a)if it appears ... that the direction should not have been made, set aside the direction; or
(b)if it appears ... that the amount specified in the notice is incorrect, increase or reduce the amount accordingly.]
Textual Amendments
F41Regs. 72E-72G inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 7
F45Words in reg. 72G(3) substituted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 100(2)
S.I. 2001/1004.
Paragraph 3B was inserted in Schedule 1 to the Social Security Contributions and Benefits Act 1992 (c. 4) by section 77(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19), and in Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) by section 81(2) of the Child Support, Pensions and Social Security Act 2000.
Section 559 was amended by section 139 of, and paragraph 1 of Schedule 27 to, the Finance Act 1995 (c. 4), section 55(2) of the Finance Act 1998 (c. 36), Part 3(1) of Schedule 40 to the Finance Act 2002 (c. 23), paragraph 58 of Schedule 6 to ITEPA and by S.I. 1989/2405 (N.I. 19); section 559A was inserted by section 40(1) of the Finance Act 2002.
S.I. 1993/743.
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