- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (08/08/2016)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 08/08/2016.
There are currently no known outstanding effects for the The Income Tax (Pay As You Earn) Regulations 2003, Section 55.
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55.—(1) This regulation applies if the pension payer was, immediately before the pensioner’s retirement, the pensioner’s employer and so, in accordance with regulation 36(3), no Form P45 was completed.
(2) On making relevant pension payments to the pensioner, the pension payer must deduct tax on the non-cumulative basis, subject to regulation 32 (higher rate code: deductions), for the remainder of the tax year in which the pension starts or until directed otherwise by the Inland Revenue.
(3) Within 14 days after the pensioner’s retirement, the pension payer must prepare a [F1Form P46(Pen)] and—
(a)send it to the Inland Revenue, and
(b)give [F2a copy of the information] to the pensioner.
(4) The [F1Form P46(Pen)] must contain the following information—
(a)the pensioner’s name,
(b)the pensioner’s address, F3...
[F4(ba)the pensioner’s date of birth,
(bb)the pensioner’s sex,]
(c)the pensioner’s national insurance number, if known,
(d)the pension payer’s PAYE reference,
(e)the date of retirement,
(f)the total payments to date at the date of retirement,
(g)the total payments to date relating to the employment in question at the date of retirement,
(h)the total net tax deducted corresponding to the total payments to date relating to the employment in question,
(i)the amount of pension payable [F5annually],
(j)any number used to identify the pensioner,
(k)whether the pensioner’s code is use on the cumulative basis,
(l)the pension payer’s name, and
(m)the pension payer’s address.
(5) Paragraph (4) is subject to regulation 212 (modifications for electronic version of [F1Form P46(Pen)] F6...).
Textual Amendments
F1Words in reg. 55(3)(4)(5) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 12(a)
F2Words in reg. 55(3)(b) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 12(b)
F3Words in reg. 55(4)(b) omitted (6.4.2009) by virtue of The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 12(c)(i)
F4Reg. 55(4)(ba)(bb) inserted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 12(c)(ii)
F5Word in reg. 55(4)(i) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 12(c)(iii)
F6Words in reg. 55(5) omitted (6.4.2009) by virtue of The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 12(d)
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