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PART 5U.K.EMPLOYERS

Special arrangementsU.K.

Multiple PAYE schemesU.K.

98.—(1) An employer may elect, for the purposes of these Regulations, to be treated as different employers in relation to different groups of employees.

(2) Where the employer makes an election, these Regulations apply as if—

(a)in respect of each group the employer were a different employer;

(b)each group constituted all of the employer’s employees;

(c)each group were employed in a separate undertaking from the others; F1...

(d)an employee who has moved from one group to another has left one employment and started employment with a new employer;

[F2(e)an employee who is allocated to more than one group has more than one employment; and

(f)an employee who is deallocated from one group has left an employment]

(3) While an election is in force, an employer must allocate any new employees to [F3at least] one of the groups.

(4) An election must be made by notice to the Inland Revenue containing—

[F4(za)the tax month from which the election is to have effect,]

(a)such information as may be necessary to identify the groups of employees, and

(b)a certificate that each employee falls into [F5at least] one of the groups.

(5) An employer must F6... make an election before the beginning of the [F7tax month immediately preceding the tax month from which the election] is to have effect.

[F8(5A) A late election will be treated as if it had been made in relation to the tax month immediately following the tax month from which the election was stated to have had effect.]

F9(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) An election continues in effect until revoked by a notice given to the Inland Revenue.

(9) A notice of revocation must be given before the beginning of the [F11tax month] for which the election is to be revoked, but the revocation of an election does not prevent the making of a new election for that or a later [F11tax month].

(10) An election which has not yet come into effect may be revoked at any time before the beginning of the [F12tax month] for which it is to have effect.

(11) This regulation is subject to regulation 99.

Textual Amendments

Commencement Information

I1Reg. 98 in force at 6.4.2004, see reg. 1