The Income Tax (Pay As You Earn) Regulations 2003

FPCS information for the tax year ending 5th April 2002: employees not covered by regulation 46(1) of 1993 Regulations U.K.

16.—(1) This paragraph applies to a person (a “former FPCS employee”)—

(a) who was employed by an employer during a part of the tax year ending 5th April 2002, but who was no longer employed by that employer on 5th April 2002, and

(b) in respect of whom the employer—

(i) has provided information to the Inland Revenue under the FPCS arrangement for the tax year ending 5th April 2002, or

(ii) has delivered information by an approved method of electronic communications to an official computer system under the FPCS arrangement for the tax year ending 5th April 2002, but

(c) in respect of whom no particulars were required to be provided by the employer under regulation 46(1) of the 1993 Regulations(1) for the tax year ending 5th April 2002.

(2) The former FPCS employee may by notice require the employer to give a statement to the former FPCS employee containing—

(a) particulars of the amount of the taxable profit, if any, for the tax year ending 5th April 2002 in respect of car allowances and motor mileage allowances paid to the former FPCS employee in the tax year ending 5th April 2002 for business travel, calculated by reference to the FPCS arrangement, or

(b) particulars of the total amount of the car allowances and motor mileage allowances paid to the former FPCS employee in the tax year ending 5th April 2002 for business travel, and the total amount of miles covered by the former FPCS employee in the tax year ending 5th April 2002 in the course of business travel for which the motor mileage allowances were paid.

(3) The former FPCS employee may give the notice to the employer at any time before 6th April 2005.

(4) The employer must give the statement to the former FPCS employee within 30 days of receiving the notice.

(5) A former FPCS employee who has received the statement from the employer may not require a further statement from the employer in respect of the tax year ending 5th April 2002.

(6) In this paragraph—

“business travel” has the meaning given by section 168(5)(c) of ICTA(2) as that definition had effect for the tax year ending 5th April 2002 by virtue of regulation 46AA(6) of the 1993 Regulations(3);

“the FPCS arrangement” means the arrangement known as the Fixed Profit Car Scheme made between the employer and the Inland Revenue for providing information in respect of payments of car allowances and motor mileage allowances made to employees for business travel.

(7) The reference in sub-paragraph (1)(b)(ii) to the delivery of information by an approved method of electronic communications to an official computer system includes, in relation to information which was delivered before the commencement of these Regulations, a reference to the delivery of information to an official computer system within the meaning of regulation 2(1) of the 1993 Regulations by a means of electronic communications approved for the purposes of regulation 46AA(3) of those Regulations.

(1)

Regulation 46 was substituted by regulation 4 of S.I. 1995/1284 and paragraph (1) was amended by regulation 15 of S.I. 1998/2484 and regulation 17(1) of S.I. 2001/1081.

(2)

Section 168(5)(c) was substituted by section 62(4) of the Finance Act 1997 (c. 16) and repealed by paragraph 24 of Schedule 6 to ITEPA.

(3)

Regulation 46AA was inserted by regulation 4 of S.I. 1995/1284.