The Income Tax (Pay As You Earn) Regulations 2003

[F1 Information on the commencement of employment U.K.

41.   The statements in this paragraph are—

(a) the employment is the employee’s first employment since the preceding 6th April, and the employee has not since that date received—

(i) jobseeker’s allowance [F2 , incapacity benefit or employment and support allowance] which is subject to income tax, or

(ii) a retirement pension or an occupational pension,

(b) the employee is not receiving a retirement pension or an occupational pension and since the preceding 6th April—

(i) has had another employment, but is not now in receipt of employment income from it, or

(ii) has received jobseeker’s allowance[F3 , incapacity benefit or employment and support allowance ] which is subject to income tax, but payment of that allowance or benefit has ceased,

(c) the employee either has another employment (which is continuing) or is in receipt of a retirement pension or an occupational pension.]

Textual Amendments

F1 Sch. A1 inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 52, Sch. (with reg. 53)

F2 Words in Sch. A1 para. 41(a)(i) substituted (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), 37(l)

F3 Words in Sch. A1 para. 41(b)(ii) substituted (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), 37(l)