The Income Tax (Employments) Regulations 1993

Deductions in accordance with regulation 9

16.—(1) Subject to paragraph (3), this regulation applies where, in accordance with regulation 9, the inspector determines that tax shall be deducted from any emoluments wholly at the higher rate or that no tax shall be deducted from those emoluments.

(2) Where this regulation applies, regulations 14 and 15 shall not apply, but the employer shall—

(a) deduct tax at the higher rate, or shall deduct no tax as the case may require, without regard to the employee’s cumulative emoluments or the cumulative tax, and

(b) where tax is deductible at the higher rate, record—

(i) the date of payment,

(ii) the amount of the emoluments, and

(iii) the amount of tax deducted from the emoluments.

(3) Where the inspector’s determination that no tax shall be deducted is an amended determination, the employer shall—

(a) if the inspector so directs, make any repayment of tax which may be due by reference to the employee’s cumulative emoluments and the corresponding cumulative tax, and

(b) record the particulars specified in regulation 38(3).