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The Income Tax (Pay As You Earn) Regulations 2003

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Application of other regulationsU.K.

174.—(1) The following regulations apply, subject to this Chapter, to payments of taxable incapacity benefit with the modifications mentioned in paragraphs (2) to (4)—

regulation 2interpretation
regulation 15flat rate codes
regulation 16continued application of employee’s code
regulation 17notice to employee of code
regulation 18objections and appeals against employee’s code
regulation 19amendment of code
regulation 20notice to employer of amended code
regulation 21deduction and repayment of tax by reference to employee’s code
regulations 22 to 25cumulative basis
regulations 26 to 31non-cumulative basis
regulation 33nil tax code: no deductions or repayments
regulation 36cessation of employment: Form P45
regulation 66deductions working sheets
regulation 67information to employees about payments and tax deducted
regulation 68periodic payments to and recoveries from the Revenue
regulation 69due date and receipts for payments of tax
regulation 70quarterly tax periods
regulation 72recovery from employee of tax not deducted by employer
regulation 73annual return of relevant payments liable to deduction of tax
regulation 74annual return of relevant payments not liable to deduction of tax
regulation 76certificate if tax in regulation 73 return is unpaid
regulation 79certificate after inspection of PAYE records
regulation 84recovery of tax and interest
regulation 97 [F1retention by employer of PAYE records]
regulation 98multiple PAYE schemes
regulation 102succession to a business etc
regulation 141direct collection and special arrangements
regulation 185adjusting total net tax deducted for purposes of sections 59A(1) and 59B(1) TMA
regulation 188assessments other than self-assessments
regulation 211how information must or may be delivered by employers
regulation 216service by post
regulation 218certificate that sum due
regulation 219payment by cheque.

(2) In the application of those regulations, the expressions listed in column 1 of Table 7 have the meanings shown in column 2 of the table.

Table 7
Meaning of expressions in application of other regulations
1. Expression2. Meaning for purposes of this Chapter
employeeclaimant
employerDepartment
employmentaward
relevant paymentstaxable incapacity benefit.

(3) In regulation 15 (flat rate codes)—

(a)omit paragraph (1);

(b)omit paragraph (3)(a); and

(c)for paragraph (3)(c) substitute—

(c)the Inland Revenue consider that the code which would otherwise be the claimant’s code would result in too much tax being deducted for the tax year in question.

(4) In regulation 21(1) (deduction and repayment of tax by reference to employee’s code), for “in accordance with these Regulations” substitute “in accordance with Chapter 3 of Part 8”.

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