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.

Table 10Regulations which require approved document or format, and which permit electronic delivery

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

F755(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)

F3Form P46(Pen)

yes

yes

58(3)

information to be provided if code not known (UK resident pensioners)

F3Form 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

F20yes

73

annual return of relevant payments liable to deduction of tax

Forms P35 and P14

yes

yes

F1173A

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

F20yes

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

F20yes

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

F8184D

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

184(G)(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

F20yes

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.

F16

For the purposes of this regulation “ESA” means employment and support allowance.

F6Modifications for electronic version of Form P46(Pen)I3212

1

This regulation applies if instead of sending to the Inland Revenue F9Form 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 F13Form 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, F4...

j

the pensioner’s sex,

k

the pensioner’s national insurance number, if known,

l

the pensioner’s date of birth, F5...

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.

Table 11Regulations which permit electronic delivery by Inland Revenue

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

F21. . .

F21. . .

F21. . .

F21. . .

206(1)

e-filing notice

MP(L)(Band 1)

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.

Table 12Regulations which require employee to use approved document or format

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

F16184G(3)

claimant’s certificate of full-time education

Form P187

F12Meaning of Form P45, P46 and P46(Pen)I4215

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—

    1. 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, F19...

    2. b

      the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 159 (cessation of award: Form P45U); F17or

    3. c

      F18the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 184L (cessation of award: Form P45ESA);

  • F2“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 F10regulation 159 or 184L;

  • F14“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);

  • F15“Form P46(Pen)” means the form provided or approved for use in accordance with regulation 55(3)(a), 57(2) or 58(3).

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.