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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
45A.Application of regulations 46 to 49E: Real Time Information employers and non-Real Time Information employers
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)...
49A.Procedure where employee fails to assist with completion of new employee fields in returns under regulations 67B and 67D
49B.Procedure where no Form P45 and code not known: application of regulations 49C to 49E
49C.Procedure where no Form P45 and: (a) employee is not a seconded expatriate and paragraph 41(a) of Schedule A1 applies; or (b) seconded expatriate is national of EEA state
49D.Procedure where no Form P45 and: (a) employee is not a seconded expatriate and paragraph 41(b) of Schedule A1 applies; or (b) employee is a seconded expatriate and paragraph 43(b) or 43(c) of Schedule A1 applies
49E.Procedure where no Form P45 and: (a) employee is a not seconded expatriate and paragraph 41(c) of Schedule A1 applies; or (b) employee is a seconded expatriate and paragraph 43(a) of Schedule A1 applies
50A.Procedure in cases of retrospective earnings: code treated as issued by HMRC
53.No Form P45: subsequent procedure on issue of employee’s code
CHAPTER 3 NEW PENSIONERS: FORMS P45 AND P46(PEN)
54ZA.Application of this Chapter to Real Time Information pension payers
54A.Relevant pension payments and relevant payments being received by a pensioner
54B.Procedure in regulation 54A cases: code treated as issued by HMRC
57.Information to be provided in Form P46(Pen) if code not known: non UK residents
58.Procedure if no Form P45 and code not known: UK pensioners
58A.Procedure if no Form P45 and code not known where payment is a relevant lump sum payment
59.UK resident pensioner’s code treated as issued by Inland Revenue
61.Subsequent procedure on issue of UK resident pensioner’s code
61E.Method of calculating the cash equivalent or relevant amount in respect of the benefit of a car or van
61F.Method of calculating the cash equivalent or amount foregone in respect of the benefit of fuel
61G.Method of calculating the cash equivalent or relevant amount of non-cash vouchers, credit-tokens and employment-related benefits
61H.Modification of the general rule: cessation of employment but continuing benefit
61I.Modification of the general rule: in-year adjustments: change to the benefit during the year with effect from the date of the change
61J.Modification of the general rule: in-year adjustments: change to the benefit during the year with effect from the start of tax year and other changes
61L.Modification of the general rule: failure to make good fuel benefit
61LA.Modification of the general rule: failure to make good benefit of credit-token
PART 4 PAYMENTS, RETURNS AND INFORMATION
CHAPTER 1 PAYMENT OF TAX AND ASSOCIATED RETURNS
67B.Real time returns of information about relevant payments
67BA.Employees in respect of whom employer is not required to maintain deductions working sheets
67C.Modification of the requirements of regulation 67B: notional payments
67CA.Notifications of relevant payments to and by providers of certain electronic payment methods
68.Periodic payments to and recoveries from HMRC: non-Real Time Information employers
69A.Circumstances in which payment of a lesser amount is to be treated as payment in full for the purposes of paragraph 6(2) of Schedule 56 to the Finance Act 2009
71.Modification of regulations 67G and 68 in case of trade dispute
72A.Employer’s request for a direction and appeal against refusal
72B.Employee’s appeal against a direction notice where condition A is met
72C.Employee’s appeal against a direction notice where condition B is met
72F.Recovery from employee of tax that has been self-assessed etc.
Failure to account for deductible tax
75A.Power of HMRC to issue a notice and certificate in cases where regulation 67B or 67D returns are not made, etc
77.Return and certificate if tax may be unpaid : amounts due under regulation 68
78.Notice and certificate if tax may be unpaid : amounts due under regulation 68
80.Determination of unpaid tax and appeal against determination
81.Employee liability if tax unpaid after regulation 80 determination
Continental shelf workers: provisions relating to certificates
CHAPTER 3A Certain debts of companies under Chapter 7 of Part 2 of ITEPA (agencies)
PART 6 PAYE SETTLEMENT AGREEMENTS
147D.Duty to report amount of apprenticeship levy to be paid
147F.Apportionment of levy allowance between employer’s PAYE references
147G.Apportionment of levy allowance between employer’s PAYE references: members of a company unit or charities unit
147H.Calculation of monthly apprenticeship levy for the first month of the tax year
147I.Calculation of monthly apprenticeship levy for subsequent months of the tax year
147J.Recovery of overpaid apprenticeship levy by an employer
147K.Liability to pay and duty to make a return of apprenticeship levy: Continental shelf workers certificate holders
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 : SPECIFIED INFORMATION
205A.Mandatory use of electronic communication for delivering specified information
210A.Penalty: relevant annual return for the tax year ending 5th April 2010
210B.Penalty: form P45 (Part 1 or Part 3), P46 or P46 (Pen); tax years ending 5th April 2012 and 5th April 2013
210BA.Penalty: form P45 (Part 1 or Part 3), P46 or P46(Pen); tax years ending 5th April 2014 and subsequent years
5.If applicable, an indication that this is the final return...
6.If applicable, an indication that this is the final return...
12.If the employee’s national insurance is not known, the employee’s...
13.The number used by the employer to identify the employee...
14A.If applicable, an indication that the payment to which the...
14B.Where the return relates to a payment within paragraph 14A,...
17.The total net tax deducted in relation to those payments....
18.The employee’s pay frequency or an indication that payments are...
21.An indication of which of the following bands the number...
22A.If applicable, an indication that comprised within the payment is—...
22B.(1) If applicable, an indication that comprised within the payment...
22C.(1) If applicable, an indication that comprised within the payment...
22D.If applicable, an indication that comprised within the payment is...
23.The tax code operated on the payment the return relates...
24.If applicable, an indication that the employee’s tax code is...
25.The total net tax deducted from the payment the return...
26.The value of any amount comprised within the payment made...
27.If the employer is required by regulation 67CA(1)(a) (notifications of...
28.If the employer is required by regulation 67CA(1)(a) to include...
29.The value of the payment after allowable pension contributions within...
30.The value, if any, of allowable pension contributions within the...
30A.The value of the contributions referred to in paragraph 30...
31.The value, if any, of employee pension contributions other than...
31A.The value of the contributions referred to in paragraph 31...
33.In paragraphs 15 to 31, “payment” means the relevant payment...
34.In paragraph 32, “total payment” means the relevant payment the...
34A.If applicable, an indication that during the period since the...
36.The date on which the employment commenced or will commence....
39.An indication of which of the statements in paragraph 41...
40.If the employee is a seconded expatriate, the information required...
41.The statements in this paragraph are— (a) the employment is...
42.An indication of whether the employee is a seconded expatriate...
43.The statements in this paragraph are— (a) the employee intends...
46.If applicable, an indication that the payment to which the...
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