- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2018)
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The Income Tax (Pay As You Earn) Regulations 2003
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Status:
Point in time view as at 06/04/2018.
Changes to legislation:
There are currently no known outstanding effects for the The Income Tax (Pay As You Earn) Regulations 2003, Section 138.
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Repayment to recipient during tax yearU.K.
138.—(1) A fund must not repay tax deducted from a payment of holiday pay to a recipient.
(2) If a recipient applies for a repayment of tax deducted from holiday pay, the Inland Revenue may make such repayment at any time during the tax year as may be appropriate.
(3) In deciding what is appropriate the Inland Revenue must have regard to—
(a)the holiday pay of the recipient for the period from the beginning of the tax year up to and including the date of the application,
(b)the amount of tax deducted from the holiday pay as evidenced by certificates supplied under regulation 137,
(c)any entitlement of the recipient to relief from income tax, and
(d)the recipient’s other PAYE income for the tax year and, unless the recipient objects, the recipient’s income for the tax year from all other sources, and liability to tax on that income, as estimated by the Inland Revenue.
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