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PART 3 DEDUCTION AND REPAYMENT OF TAX
CHAPTER 1 DEDUCTION AND REPAYMENT
CHAPTER 2 NEW EMPLOYEES (OTHER THAN PENSIONERS): FORMS P45 AND P46
44.Form P45 for previous tax year: employment starting on or before 24th May
46.Form P46 where employer does not receive Form P45 and code not known
47.Procedure in Form P46 cases: (a) seconded expatriate is national of EEA state or Commonwealth citizen, or (b) employee is not seconded expatriate and Statement A applies
48.Procedure in Form P46 cases: (a) Statement B applies (not seconded expatriate), or (b) Statement B or C applies (seconded expatriate)
49.Procedure in Form P46 cases: (a) Statement C applies (not seconded expatriate), or (b) Statement A applies (seconded expatriate), or (c) Form P46 not signed when required
50.Procedure in Form P46 cases: code treated as issued by Inland Revenue
50A.Procedure in cases of retrospective earnings: code treated as issued by HMRC
53.Form P46 cases: subsequent procedure on issue of employee’s code
PART 4 PAYMENTS, RETURNS AND INFORMATION
CHAPTER 1 PAYMENT OF TAX AND ASSOCIATED RETURNS
CHAPTER 2 OTHER RETURNS AND INFORMATION
CHAPTER 4 DEBTS OF MANAGED SERVICE COMPANIES
PART 6 PAYE SETTLEMENT AGREEMENTS
PART 8 SOCIAL SECURITY BENEFITS
CHAPTER 5 EMPLOYMENT AND SUPPORT ALLOWANCE
184D.Deductions working sheet for claimants awarded taxable employment and support allowance
184G.Return in respect of all claimants to taxable employment and support allowance
184Q.Notification of taxable employment and support allowance
184R.Recording the amount of taxable employment and support allowance
CHAPTER 4 MANDATORY USE OF ELECTRONIC COMMUNICATIONS
205.Mandatory use of electronic communication for delivering specified information
205A.Mandatory use of electronic communication for delivering specified information
210.Penalty for failing to deliver relevant annual returns and specified information
210A.Penalty: relevant annual return for the tax year ending 5th April 2010
210AA.Penalty: relevant annual return for the tax year ending 5th April 2011 and subsequent years
TRANSITIONAL PROVISIONS AND SAVINGS
4.Any reference (express or implied) in these Regulations or any...
5.Any reference (express or implied) in these Regulations to relevant...
6.Any reference (express or implied) in these Regulations to—
7.Any reference (express or implied) in these Regulations to general...
9.Paragraph 5 is without prejudice to the generality of paragraph...
10.These Regulations have effect in relation to tax liable, under...
11.Paragraph 10 is without prejudice to the generality of paragraphs...
12.Paragraphs 1 to 11 have effect instead of paragraph (b)...
15.Modification of reference to payment to the Inland Revenue in regulation 68(2)
16.FPCS information for the tax year ending 5th April 2002: employees not covered by regulation 46(1) of 1993 Regulations
17.FPCS information for the tax year ending 5th April 2002: employees covered by regulation 46(1) of 1993 Regulations
18.Due date for payments of tax in respect of tax periods ending before 6th April 2004
19.Interest on unpaid tax: disapplication of regulation 82 for tax years before the tax year ending 5th April 1993
20.Interest on unpaid tax: provisions applying to tax years before the tax year ending 5th April 1993
21.Interest on tax overdue: application of regulation 82 to tax years from 1992-93 to 2003-04
22.Interest on overpaid tax: disapplication of regulation 83 for tax years before the tax year ending 5th April 1997
23.Interest on overpaid tax: provisions applying to tax years from 1992-93 to 1995-96
24.Overpayments and underpayments of tax: tax years before the tax year ending 5th April 1997
25.Overpayments and underpayments of tax: tax years before the tax year ending 5th April 2002
26.Attribution of repayments: tax years before the tax year ending 5th April 1997
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