SCHEDULE 4F9Provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003

Annotations:
Amendments (Textual)

PART III PAYMENT AND RECOVERY OR EARNINGS-RELATED CONTRIBUTIONS, CLASS 1A CONTRIBUTIONS AND CLASS 1B CONTRIBUTIONS, ETC.

Return by employer at end of year22

1

F12Before 20th May following the end of the year the employer shall render to the Inland Revenue in such form as they may approve or prescribe, a return showing in respect of each employee, in respect of whom he was required at any time during the year to prepare or maintain a deductions working sheet in accordance with this Schedule—

a

such particulars as the F10Inland Revenue may require for the identification of the employee,

b

the year to which the return relates,

c

in respect of each and under each of the category letters, the total amounts for the year shown under—

i

each of F2sub-paragraphs (i) to (v) severally of paragraph 7(13)(b) (such amounts being rounded down to the next whole pound if not already whole pounds) in the case of paragraphs (i) to (iii)),

F3ii

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4iii

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d

the total amount of any statutory maternity pay paid during the year; F6...

F5da

the total amount of statutory paternity pay paid during the year;

db

the total amount of statutory adoption pay paid during the year; and

e

the total amounts he is entitled to deduct under regulation 5 of the Reimbursement Regulations.

2

The return required by sub-paragraph (1) shall include a statement and declaration in the form approved or prescribed by the F10Inland Revenue containing a list of all deductions working sheets on which the employer was obliged to keep records in accordance with this Schedule in respect of that year, and shall also include a certificate showing—

a

the total amount of earnings-related contributions payable by him in respect of each employee during that year;

b

the total amount of earnings-related contributions payable in respect of all his employees during that year;

c

in relation to any contracted-out employment the number notified by the F10Inland Revenue on the relevant contracting-out certificate as the employer’s number;

d

in respect of statutory maternity pay paid during that year to all his employees, the total of amounts determined under regulation 3 of the Compensation of Employers Regulations and deducted by virtue of regulation 4 of those Regulations; F7...

F8da

in respect of statutory paternity pay paid during that year to all his employees the total of the amounts determined under regulation 5 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002;

db

in respect of statutory adoption pay paid during that year to all his employees the total of the amounts determined under regulation 5 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002; and

e

the total amount deducted under regulation 8 of the Reimbursement Regulations in respect of all his qualifying employees in that year.

3

If paragraph 25 applies, the return required by sub-paragraph (1) and the certificate required by sub-paragraph (2) shall include the information specified in that paragraph.

4

If the employer is a body corporate, the declaration and the certificate referred to in sub-paragraph (2) shall be signed by the secretary or by a director of the body corporate.

5

If, within 14 days of the end of any year, an employer has failed to pay to the F11Inland Revenue the total amount of earnings-related contributions which he is liable so to pay, the F11Inland Revenue may prepare a certificate showing the amount of such contributions remaining unpaid for the year in question, excluding any amount deducted by the employer by virtue of the Compensation of Employers Regulations.

The provisions of paragraph 17 shall apply with any necessary modifications to the amount shown in that certificate.

6

Notwithstanding sub-paragraphs (2) to (5), the return referred to in sub-paragraph (1) may be made in such other form as the F10Inland Revenue and the employer approve, and in that case—

a

sub-paragraphs (2) to (5) shall not apply; and

b

the making of the return shall be subject to such conditions as the F10Inland Revenue may direct as to the method of making it.

7

Section 98A of the Taxes Management Act 1970 (penalties for late, fraudulent or negligent returns) F1 as modified by the provisions of paragraph 7 of Schedule 1 to the Act shall apply in relation to the requirement to make a return contained in sub-paragraph (1).