PART 10
COMMUNICATIONS
CHAPTER 5METHODS OF PROVIDING INFORMATION ETC
How information must or may be delivered by employersI6211
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 |
55(3)(a) | retirement statement | Form P160 | no | 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) | Form P46 | yes | yes |
58(3) | information to be provided if code not known (UK resident pensioners) | Form P46 | 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 | no |
73 | annual return of relevant payments liable to deduction of tax | Forms P35 and P14 | yes | yes |
F173A | 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 | no |
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 | no |
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 |
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.
Modifications for electronic version of Form P160I3212
1
This regulation applies if instead of sending to the Inland Revenue the statement required by regulation 55(3)(a) (pensioner’s retirement statement: Form P160) 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 retirement statement) 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, if known,
j
the pensioner’s sex,
k
the pensioner’s national insurance number, if known,
l
the pensioner’s date of birth, if known,
m
the amount of pension payable annually.
How information may be delivered by Inland RevenueI2213
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 |
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.
5
References in paragraphs (2) and (4) to an employer’s agent are to a person acting on behalf of the employer.
How information must be provided by employeesI5214
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 |
Meaning of Form P45 and P46I4215
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—
- a
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, or
- b
the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 159 (cessation of award: Form P45U);
- a
“Form P45U” means the form required to be completed in accordance with regulation 159;
“Form P46” means the form provided or approved for use in accordance with regulations 46, 57 and 58 (Form P46 procedure for employees and pensioners).
Service by postI1216
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.