- Latest available (Revised)
- Point in Time (06/04/2012)
- Original (As made)
Version Superseded: 06/04/2013
Point in time view as at 06/04/2012.
There are currently no known outstanding effects for the The Income Tax (Pay As You Earn) Regulations 2003, PART 10 COMMUNICATIONS.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
189. In these Regulations—
“approved method of electronic communications”, in relation to the delivery of information or the making of a payment in accordance with a provision of these Regulations, means a method of electronic communications which has been approved, by specific or general directions issued by the Board of Inland Revenue, for the delivery of information of that kind or the making of a payment of that kind under that provision;
“electronic communications” has the meaning given in section 132(10) of the Finance Act 1999(1);
“official computer system” means a computer system maintained by or on behalf of the Board of Inland Revenue or an officer of the Board.
F1190. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Reg. 190 omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 4
F2191. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Reg. 191 omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 4
192. For the purpose of these Regulations, information is taken to have been delivered to an official computer system by an approved method of electronic communications only if it is accepted by that official computer system.
193.—(1) A document certified by the Inland Revenue to be a printed-out version of any information delivered by an approved method of electronic communications is evidence, unless the contrary is proved, that the information—
(a)was delivered by an approved method of electronic communications on that occasion, and
(b)constitutes everything which was delivered on that occasion.
(2) A document which purports to be a certificate given in accordance with paragraph (1) is presumed to be such a certificate unless the contrary is proved.
194. The identity of—
(a)the person sending any information delivered by an approved method of electronic communications to the Inland Revenue, or
(b)the person receiving any information delivered by an approved method of electronic communications by the Inland Revenue,
is presumed, unless the contrary is proved, to be the person recorded as such on an official computer system.
195.—(1) Any information delivered by an approved method of electronic communications—
(a)to the Inland Revenue, or
(b)to an official computer system,
on behalf of a person is taken to have been delivered by that person.
(2) But this does not apply if the person proves that the information was delivered without the person’s knowledge or connivance.
196.—(1) The use of an approved method of electronic communications is presumed, unless the contrary is proved, to have resulted in the delivery of information—
(a)to the Inland Revenue, if the delivery of the information has been recorded on an official computer system;
(b)by the Inland Revenue, if the despatch of the information has been recorded on an official computer system.
(2) The use of an approved method of electronic communications is presumed, unless the contrary is proved, not to have resulted in the delivery of information—
(a)to the Inland Revenue, if the delivery of the information has not been recorded on an official computer system;
(b)by the Inland Revenue, if the despatch of the information has not been recorded on an official computer system.
(3) The time of receipt or despatch of any information delivered by an approved method of electronic communications is presumed, unless the contrary is proved, to be the time recorded on an official computer system.
197.—(1) The use of a method of electronic communications is presumed, unless the contrary is proved, to have resulted in the making of a payment—
(a)to the Inland Revenue, if the making of the payment has been recorded on an official computer system;
(b)by the Inland Revenue, if the despatch of the payment has been recorded on an official computer system.
(2) The use of a method of electronic communications is presumed, unless the contrary is proved, not to have resulted in the making of a payment—
(a)to the Inland Revenue, if the making of the payment has not been recorded on an official computer system;
(b)by the Inland Revenue, if the despatch of the payment has not been recorded on an official computer system.
(3) The time of receipt or despatch of any payment sent by a method of electronic communications is presumed, unless the contrary is proved, to be the time recorded on an official computer system.
(4) In this regulation, “the Inland Revenue” means the Board of Inland Revenue or any officer of the Board.
198.—(1) This regulation applies to information which is required to be delivered to the Board of Inland Revenue or to the Inland Revenue under a provision of these Regulations.
(2) The use of a method of electronic communications for the purpose of delivering such information is conclusively presumed not to have resulted in the delivery of that information, unless that method of electronic communications is for the time being approved for delivery of information of that kind under that provision.
198A.—(1) “Large employer” means an employer treated as paying PAYE income to 250 or more employees at the specified date.
(2) An employer is treated as paying PAYE income to an employee at the specified date if the employer—
(a)is required at that date by these Regulations to prepare or maintain a deductions working sheet in respect of that employee, and
(b)has not sent to HMRC Part 1 of Form P45 in respect of that employee [F4or, as the case may be, has not indicated in a return under regulation 67B or 67D that the employee’s employment has ceased].
[F5(3) The specified date for a particular tax year is 31st October in the preceding tax year.]]
Textual Amendments
F3Reg. 198A inserted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 5
F4Words in reg. 198A(2)(b) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 46
F5Reg. 198A(3) substituted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 15
199.—(1) A large employer F6... must use an approved method of electronic communications to make specified payments.
[F7(2) “Specified payments”, in this regulation, means payments of tax under regulation [F867G (payments to and recoveries from HMRC: Real Time Information employers) or 68 (periodic payments to and recoveries from HMRC: non-Real Time Information employers)].]
(3) The Board of Inland Revenue may give specific or general directions—
(a)suspending, for any period during which the use of an approved method of electronic communications for the making of specified payments is impossible or impractical, any requirement imposed by these Regulations relating to the use of such methods,
(b)substituting alternative requirements for the suspended ones, and
(c)making any provision that is necessary in consequence of the imposition of the substituted requirements.
[F9(4) This regulation does not apply to a payment of tax in respect of retrospective employment income for a closed year.]
[F10(5) A specified payment is not treated as received in full by HMRC on or before the date by which that specified payment is required in accordance with regulation 69 unless it is made in a manner which secures (in a case where the specified payment is made otherwise than in cash) that, on or before that date, all transactions can be completed which need to be completed before the whole amount of the specified payment becomes available to the Commissioners for Her Majesty’s Revenue and Customs.]
Textual Amendments
F6Words in reg. 199(1) omitted (in relation to the tax year 2010-11 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 6(1)(a)
F7Reg. 199(2) substituted (in relation to the tax year 2010-11 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 6(1)(b)
F8Words in reg. 199(2) substituted (6.4.2012) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 47
F9Reg. 199(4) added (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 17
F10Reg. 199(5) inserted (in relation to the tax year 2010-11 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 6(1)(c)
Commencement Information
I9Reg. 199 in force at 6.4.2004, see reg. 1
F11200. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F11Regs. 200-202 omitted (in relation to the tax year 2010-11 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 7
F11201. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F11Regs. 200-202 omitted (in relation to the tax year 2010-11 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 7
F11202. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F11Regs. 200-202 omitted (in relation to the tax year 2010-11 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 7
F12203. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F12Reg. 203 omitted (6.4.2010) by virtue of The Finance Act 2009, Schedule 56 (Appointed Day and Consequential Provisions) Order 2010 (S.I. 2010/466), arts. 1, 4(1) (with art. 4(3))
F13204. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F13Reg. 204 omitted (6.4.2010) by virtue of The Finance Act 2009, Schedule 56 (Appointed Day and Consequential Provisions) Order 2010 (S.I. 2010/466), arts. 1, 4(1) (with art. 4(3))
Textual Amendments
F14Words in Pt. 10 Ch. 4 heading inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 48
205.—(1) An employer (as to which see regulation 206) must deliver specified information by an approved method of electronic communications to HMRC.
(2) The Commissioners for Her Majesty’s Revenue and Customs may make a general or specific direction requiring an employer to deliver specified information by a particular approved method of electronic communications.
(3) Specified information may be delivered by a person on behalf of an employer.
(4) This regulation does not apply to specified information which relates to payments of tax due under a retrospective tax provision for a closed year.
(5) References in this Chapter to information and to the delivery of information must be construed in accordance with section 135(8) of the Finance Act 2002 (mandatory e-filing).]
Textual Amendments
F15 Reg. 205 substituted for regs. 205, 205A, 205B (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 8
F15205A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F15 Reg. 205 substituted for regs. 205, 205A, 205B (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 8
F15205B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F15 Reg. 205 substituted for regs. 205, 205A, 205B (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 8
206.—F17(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F18(2) [F19For the purposes of this Chapter, the following shall not be regarded as employers—]
(a)an individual who is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications;
(b)a partnership, if all the partners fall within sub-paragraph (a);
(c)a company, if all the directors and company secretary fall within sub-paragraph (a);
(d)an employer who is authorised by HMRC to deduct tax from relevant payments made to employees in accordance with regulation 34 (simplified deduction scheme for personal employees) and who has not received an incentive payment; and
(e)a care and support employer.]
(3) In paragraph (2)(c), “company” means a body corporate or unincorporated association but does not include a partnership.
[F20(4) In paragraph (2)(e), “a care and support employer” means an individual (“the employer”) who employs a person to provide domestic or personal services at or from the employer’s home where—
(a)the services are provided to the employer or a member of the employer’s family;
(b)the recipient of the services has a physical or mental disability, or is elderly or infirm;
(c)the employer has not received an incentive payment in respect of any of the last 3 tax years; and
(d)it is the employer who delivers the [F21specified information] (and not some other person on the employer’s behalf).
(5) In this regulation an “incentive payment” means an incentive payment received under the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003.]
Textual Amendments
F16Reg. 206 heading substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 9(1)
F17Reg. 206(1) omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 9(2)(a)
F18Reg. 206(2) substituted (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 7(a) (with reg. 1(5)(6))
F19Words in reg. 206(2) substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 9(2)(b)
F20Reg. 206(4)(5) inserted (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 7(b) (with reg. 1(5)(6))
F21Words in reg. 206(4)(d) substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 9(2)(c)
Commencement Information
I10Reg. 206 in force at 6.4.2004, see reg. 1
F22206A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F22Reg. 206A revoked (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 12(1)(a)
207.—[F23(1) In this Chapter, “specified information” means—
(a)Part 1 of Form P45;
(b)Part 3 of Form P45;
(c)Form P46;
(d)Form P46(Pen);
[F24(e)the return and accompanying information required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)).]
F25(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
(2) But specified information does not include information supplied under special arrangements for the collection of tax made under regulation 141 (direct collection and special arrangements).
Textual Amendments
F23Reg. 207(1) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 19
F24Reg. 207(1)(e) inserted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 10
F25Reg. 207(1)(e) omitted (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 9 (with reg. 1(5)(6))
Commencement Information
I11Reg. 207 in force at 6.4.2004, see reg. 1
F26208. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F26Reg. 208 revoked (in relation to the tax year 2010-11 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 12(1)(b)
[F27209.—(1) Any F28...specified information delivered by a method of electronic communications must meet the standards of accuracy and completeness set by specific or general directions given by the Commissioners for Her Majesty’s Revenue and Customs.
(2) Any F28... specified information which fails to meet those standards must be treated as not having been delivered.]
Textual Amendments
F27Reg. 209 substituted (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 11 (with reg. 1(5)(6))
F28Words in reg. 209 omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 12(2)
210.—[F32(1) An employer who fails to deliver specified information or any part of it in accordance with regulation 205 is liable to a penalty.
(2) Where the specified information is the return and accompanying information required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14) the penalty will be determined in accordance with regulation 210AA.]
(3) The penalty must be determined in accordance with [F33regulations 210B and 210BA] in all other cases.
(4) Regulation 210C applies irrespective of how the penalty falls to be determined.
Textual Amendments
F29Regs. 210-210C substituted for reg. 210 (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 20
F30Reg. 210 heading substituted (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 12 (with reg. 1(5)(6))
F31Words in reg. 210 heading omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(1)
F32Reg. 210(1)(2) substituted for reg. 210(A1)-(2) (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(2)(a)
F33Words in reg. 210(3) substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(2)(b)
Modifications etc. (not altering text)
C1Reg. 210 applied (with modifications) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 70(1)(c) (with reg. 1(6))
F34210A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F29Regs. 210-210C substituted for reg. 210 (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 20
F34Reg. 210A revoked (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 12(1)(c)
210AA. Table 9ZA sets out the penalty for the tax year ending 5th April 2011 and subsequent years, depending on the number of employees for whom particulars should have been included with the [F37specified information].
1 Number of employees for whom particulars should have been included with the [F38specified information] | 2 Penalty |
---|---|
1-5 6-49 50-249 250-399 400-499 500-599 600-699 700-799 800-899 900-999 1000 or more | £100 £300 £600 £900 £1200 £1500 £1800 £2100 £2400 £2700 £3000] |
Textual Amendments
F29Regs. 210-210C substituted for reg. 210 (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 20
F35 Regs. 210A, 201AA substituted for reg. 210A (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 14 (with reg. 1(5)(6))
F36Reg. 210AA heading substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(3)
F37Words in reg. 210AA substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(4)
F38Words in reg. 210AA Table 9ZA substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(4)
210B.—[F40(1) This regulation applies for the tax years ending 5th April 2012 and 5th April 2013 (the “relevant period”).]
(2) Table 9A sets out the penalties for the relevant period depending on the number of items of specified information the employer has failed to deliver in each tax quarter falling within that period.
(3) Each of the types of specified information mentioned in sub-paragraphs (a) to (d) of regulation 207(1) counts as a separate item of specified information for this purpose.
(4) An item of specified information counts even if it relates to the same employee as one or more other items.
Textual Amendments
F29Regs. 210-210C substituted for reg. 210 (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 20
F39Reg. 210B heading substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(5)
F40Reg. 210B(1) substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(6)(a)
F41Reg. 210B heading substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(6)(b)
F42Words in reg. 210B Table 9A substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(6)(c)
210BA.—(1) Table 9AA sets out penalties depending on the number of items of specified information the employer has failed to deliver in each tax quarter falling within the tax year ending 5th April 2014 and subsequent years.
1 Number of items of specified information the employer has failed to deliver in the tax quarter | 2 Penalty |
---|---|
1-49 | £100 |
50-149 | £300 |
150-299 | £600 |
300-399 | £900 |
400-499 | £1,200 |
500-599 | £1,500 |
600-699 | £1,800 |
700-799 | £2,100 |
800-899 | £2,400 |
900-999 | £2,700 |
1000+ | £3,000 |
(2) Each of the types of specified information mentioned in sub-paragraphs (a) to (d) of regulation 207(1) counts as a separate item of specified information for this purpose.
(3) An item of specified information counts even if it relates to the same employee as one or more other items.]
Textual Amendments
F29Regs. 210-210C substituted for reg. 210 (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 20
F43Reg. 210BA inserted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(7)
210C.—(1) An employer is not liable to a penalty if the employer had a reasonable excuse for failing to comply with regulation 205 F44... which had not ceased at the time the F45... specified information was delivered.
(2) A notice of appeal against a determination under section 100 of TMA of a penalty can only be on the grounds that—
F46(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F47(aa)the employer is not regarded as an employer the purposes of this Chapter]
(b)the employer did comply with regulation 205 F44...,
(c)the amount of the penalty is incorrect, or
(d)paragraph (1) applies.
F48(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Section 103A of TMA (interest on penalties) applies to this penalty.]
Textual Amendments
F29Regs. 210-210C substituted for reg. 210 (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 20
F44Words in reg. 210C omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 12(3)(a)
F45Words in reg. 210C(1) omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 12(3)(b)
F46Reg. 210C(2)(a) omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 12(3)(c)
F47Reg. 210C(2)(aa) inserted (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 15(b)(i) (with reg. 1(5)(6))
F48Reg. 210C(3) omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 12(3)(d)
Textual Amendments
F49Pt. 10 Ch. 4A inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 49
210D. Regulation 205(3) applies to the delivery of the following as if they were specified information within the meaning given by regulation 207—
(a)returns under regulation 67B (real time returns of information about relevant payments),
(b)returns under regulation 67E(6) (returns under regulation 67B and 67D: amendments), unless the employer is one to whom regulation 67D (exceptions to regulation 67B) applies, and
(c)notifications under regulation 67F (additional information about payments) unless the employer is one to whom regulation 67D applies.]
211.—(1) Table 10 applies to determine how employers must or may comply with the requirements of the regulations listed in column 1.
(2) The requirements of the regulation must be complied with in a document or format provided or approved by the Board of Inland Revenue if so indicated in column 4.
(3) Where appropriate, the relevant form number is listed in column 3.
(4) Instead of sending a document to the Inland Revenue, the requirements of the regulation may be complied with by an employer arranging for the information it would contain to be delivered to the Inland Revenue by an approved method of electronic communications if so indicated in column 5.
1. | 2. | 3. | 4. | 5. |
---|---|---|---|---|
Regulation | Description of information | Form number | Approved document or format | Electronic communications |
35(3), (4), (5)(a) | simplified deduction scheme: deductions working sheet | Form P12 | yes | yes |
35(5)(b) | simplified deductions scheme: annual return of deductions working sheets | Form P37 | yes | yes |
36(1), (2)(a) | cessation of employment | Form P45, Part 1 | yes | yes |
36(1), (2)(b) | cessation of employment | Form P45, Parts 1A, 2, 3 | yes | no |
38(1) | death of employee | Form P45, Part 1 | yes | yes |
39(1) | death of pensioner | Form P45, Part 1 | yes | yes |
42(8) | procedure if new employer receives Form P45 | Form P45, Part 3 | yes | yes |
46(4), 47(2)(a) 48(2)(a) 49(2)(a) | information to be provided if code not known | Form P46 | yes | yes |
52(3) | late presentation of Form P45 | Form P45, Part 3 | yes | yes |
[F5055(3)(a) | information on retirement | P46(Pen) | yes | yes] |
56(3) | procedure if new pension payer receives Form P45 | Form P45, Part 3 | yes | yes |
57(2) | information to be provided if code not known (non-UK resident pensioners) | [F51Form P46(Pen)] | yes | yes |
58(3) | information to be provided if code not known (UK resident pensioners) | [F51Form P46(Pen)] | yes | yes |
60(3) | late presentation of Form P45 | Form P45, Part 3 | yes | yes |
67(1) | information to employees about payments and tax deducted | Form P60 | yes | [F52not applicable] |
73 | annual return of relevant payments liable to deduction of tax | Forms P35 and P14 | yes | yes |
[F5373A | annual return of relevant payments by virtue of a retrospective tax provision | Form P35 (RL | yes | no] |
74 | annual return of relevant payments not liable to deduction of tax | Form P38A | yes | yes |
77(4) | return of tax for which employer is liable under regulation 68 | Form P100 | yes | no |
85(1)(a) | employers: annual return of other PAYE income | Form P9D | yes | no |
85(1)(a) and (b) | employers: annual return of other PAYE income: benefits code employee | Form P11D | yes | yes |
85(2) | employers: annual return of other PAYE income: declaration | Form P11D(b) | yes | yes |
90(2) | quarterly return of cars becoming available or unavailable | Form P46 (car) | yes | yes |
129(1) | reserve forces' pay: certificate of tax deducted | Form P59 | yes | no |
132(1) | reserve forces' pay: end of year certificate | Form P60 | yes | [F52not applicable] |
137(1) | holiday pay funds: certificate of tax deducted | Form P403 | yes | no |
152(2) | deductions working sheet for claimants awarded taxable JSA | Form PB8 | yes | no |
153(9) | Department’s return for claimant who delivers Form P45 | Forms PB3 and P45 Part 3 | yes | no |
154(2) | Department’s return for claimant who does not deliver Form P45 | Form PB3 | yes | no |
157(2)(b) | claimant’s end of year certificate | Form P60U | yes | [F52not applicable] |
157(2)(c) | Department’s end of year return | Form P14U | yes | no |
159(2) | cessation of award of JSA | Form P45U | yes | no |
160(2)(b) | Department’s notification of taxable JSA adjustment | Form P180 | yes | no |
164(2) | Department’s quarterly statement to Board of receipts and payments in respect of taxable JSA | – | yes | no |
[F54184D | deductions working sheet for claimants awarded taxable ESA | Form PB8 | yes | no |
184E(9) | Department’s return for claimant who delivers form P45 | Forms PB8 and P45 Part 3 | yes | yes |
[F55184G(1)] | Department’s return for claimant who does not deliver form P45 | Form PB3 | yes | yes |
184I(2)(b) | claimant’s end of year certificate | Form P60ESA | yes | [F52not applicable] |
184J(2) | Department’s end of year return | Form P14U | yes | yes |
184L(1) | cessation of award of ESA | Form P45ESA | yes | yes |
184Q(2)(b) | Department’s notification of taxable ESA adjustment | Form P180 | yes | no |
184S(2) | Department’s quarterly statement to HMRC of receipts and payments in respect of taxable ESA | yes | no] |
(5) If an employer delivers electronically the return required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)), the statement and declaration and the certificate must, instead of being signed as required by regulation 73(8), be authenticated by or on behalf of the employer in such manner as may be approved by the Board of Inland Revenue.
[F56(6) For the purposes of this regulation “ESA” means employment and support allowance.]
Textual Amendments
F50Words in reg. 211 Table 10 substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 21(a)
F51Words in reg. 211 Table 10 substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 21(b)
F52Words in reg. 211 Table 10 substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 68(a)
F53Words in reg. 211 Table 10 inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 19
F54Words in reg. 211(4) Table 10 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 4(2)
F55Word in reg. 211 Table 10 substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 68(b)
F56Reg. 211(6) inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 4(3)
Commencement Information
212.—(1) This regulation applies if instead of sending to the Inland Revenue [F58Form P46(Pen)] a pension payer delivers the information it would contain to the Inland Revenue by an approved method of electronic communications (as permitted by regulation 211).
(2) For sub-paragraphs (a) to (m) of regulation 55(4) (information to be provided in [F59Form P46(Pen)]) substitute—
“(a)the pension payer’s PAYE reference,
(b)the pensioner’s name,
(c)the date of retirement,
(d)the date on which the pension started,
(e)the pensioner’s code immediately before retirement and whether it was being used on the cumulative basis,
(f)if the pensioner’s code immediately before retirement was used on the cumulative basis—
(i)the tax week or tax month in which the last relevant payment before retirement was made to the pensioner or, in a case falling within regulation 24, was treated as having been made,
(ii)the total payments to date at the date of retirement,
(iii)the total net tax deducted,
(g)any number used to identify the pensioner,
(h)the tax code in use for the pensioner, and whether it is being used on the cumulative basis,
(i)the pensioner’s address, F60...
(j)the pensioner’s sex,
(k)the pensioner’s national insurance number, if known,
(l)the pensioner’s date of birth, F61...
(m)the amount of pension payable annually.”
Textual Amendments
F57Reg. 212 heading substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 22(a)
F58Words in reg. 212(1) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 22(b)
F59Words in reg. 212(2) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 22(c)(i)
F60Words in reg. 212(2)(i) omitted (6.4.2009) by virtue of The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 22(c)(ii)
F61Words in reg. 212(2)(l) omitted (6.4.2009) by virtue of The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 22(c)(ii)
Commencement Information
213.—(1) Table 11 applies to determine how the Inland Revenue may comply with requirements of the regulations listed in column 1.
(2) Instead of sending a document to the employer or (where relevant) the employer’s agent, the requirements of the regulation may be complied with by the Inland Revenue arranging for the information it would contain to be delivered to the employer or (where relevant) the employer’s agent by an approved method of electronic communications if so indicated in column 4.
(3) The relevant form number is listed in column 3.
1. | 2 | 3. | 4. |
---|---|---|---|
Regulation | Description of information | Form number | Electronic communications |
8(2), 20(2) | issue of code to employer or agent | Form P6 or P9 | yes |
20(5), (6) | notice to employer to amend codes | Form P7X or P9X | yes |
53(2) | notice to employer of payments and total net tax deducted | Form P6 | yes |
61(2) | notice to pension payer of payments and total net tax deducted | Form P6 | yes |
[F6297Q(1), 97U(3) | notice of requirement for security | notice of requirement | yes] |
F63. . . | F63. . . | F63. . . | F63. . . |
F64. . . | F64. . . | F64. . . | F64. . . |
(4) But the Inland Revenue may only deliver information by an approved method of electronic communications if the employer or employer’s agent (as the case may be) has consented to delivery of information in that way, and the Inland Revenue have not been notified that the consent has been withdrawn.
[F65(5) References in paragraphs (2) and (4) to—
(a)an employer include, in relation to regulations 97Q(1) (notice of requirement) and 97U(3) (outcome of application for reduction in the value of security held: further provision), any person to whom a notice under those regulations is given, and
(b)an employer’s agent are to a person acting on behalf of the employer.]
Textual Amendments
F62Words in reg. 213(3) Table 11 inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 59(a)
F63Words in reg. 213(3) Table 11 omitted (in relation to the tax year 2010-11 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 14(a)
F64Words in reg. 213(3) Table 11 omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 14(b)
F65Reg. 213(5) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 59(b)
Commencement Information
I14Reg. 213 in force at 6.4.2004, see reg. 1
214.—(1) An employee must comply with the requirements of the regulations listed in column 1 of Table 12 in a document or format provided or approved by the Board of Inland Revenue.
(2) Where appropriate, the relevant form number is listed in column 3 of the Table.
1. | 2. | 3. |
---|---|---|
Regulation | Subject | Form number |
46(2) | Form P46 where employer does not receive Form P45 and code not known | Form P46 |
145(1) | direct collection: return when relevant payments cease | – |
146(1) | direct collection: end of year return | Form P14 |
147(2) | direct collection: return of unpaid tax | – |
154(3) | claimant’s certificate of full-time education | Form P187 |
[F66184G(3) | claimant’s certificate of full-time education | Form P187] |
Textual Amendments
F66Words in reg. 214(2) Table 12 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 5(2)
Commencement Information
215. In these Regulations—
“Form P45” means the form provided or approved for use in accordance with regulations 36 (cessation of employment: Form P45), 38 (death of employee) or 39 (death of pensioner);
“Parts 2 and 3 of Form P45” means—
the Parts 2 and 3 of the Form P45 provided to the employee or claimant (as the case may be) in accordance with regulation 36, F68...
the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 159 (cessation of award: Form P45U); [F69or]
[F70the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 184L (cessation of award: Form P45ESA);]
[F71“Form P45ESA” means the form required to be completed in accordance with regulation 184L;]
“Form P45U” means the form required to be completed in accordance with [F72regulation 159 or 184L];
[F73“Form P46” means the form provided or approved for use in accordance with regulation 46 (form P46 where employer does not receive P45 and code not known);]
[F74“Form P46(Pen)” means the form provided or approved for use in accordance with regulation 55(3)(a), 57(2) or 58(3).]
Textual Amendments
F67Reg. 215 heading substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 24(a)
F68Word in reg. 215(a) omitted (27.10.2008) by virtue of The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 6(2)(a)
F69Word in reg. 215(b) inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 6(2)(b)
F70Reg. 215(c) inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 6(2)(c)
F71Words in reg. 215 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 6(3)
F72Words in reg. 215 substituted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 6(4)
F73Words in reg. 215 substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 24(b)
F74Words in reg. 215 added (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 24(c)
Commencement Information
216. Any notice or deductions working sheet which is authorised or required to be given, served or issued under these Regulations may be sent by post.
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: