C1Part 11Pay As You Earn

Annotations:
Modifications etc. (not altering text)
C1

Pt. 11 power to amend or repeal conferred (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 10

Chapter 3PAYE: special types of payer or payee

692Organised arrangements for sharing tips

1

PAYE regulations may make provision with respect to organised arrangements for tips to be shared among employees by a person (“P”) who is not the principal employer.

2

PAYE regulations may include provisions which, for the purposes of PAYE regulations—

a

treat every payment made by P to an employee by way of the employee’s share of any tips (including the retention by P of P’s own share if P is an employee) as a payment of PAYE income by P, and

b

treat P as the employer in relation to every such payment.

3

PAYE regulations may also include provisions which—

a

apply if P has failed to comply with any of the requirements of PAYE regulations, and

b

treat the principal employer, for the purposes of PAYE regulations, as making payments to the employees of any tips paid over to P by the principal employer.

4

In this section—

  • “the principal employer” means the person under whose general control and management the employees work;

  • “tips” means gratuities and service charges.