PART 4PAYMENTS, RETURNS AND INFORMATION
CHAPTER 1PAYMENT OF TAX AND ASSOCIATED RETURNS
F96Real time returns
Real time returns of information about relevant payments67B
1
On or before making a relevant payment to an employee, a Real Time Information employer must deliver to HMRC the information specified in Schedule A1 in accordance with this regulation unless the employer is not required by regulation 66 (deductions working sheets) to maintain a deductions working sheet for any employees.
2
The information must be included in a return.
3
Subject to paragraph (4), if relevant payments are made to more than one employee at the same time, the return under paragraph (2) must include the information required by Schedule A1 in respect of each employee to whom a relevant payment is made at that time.
4
If relevant payments are made to more than one employee at the same time but the employer operates more than one payroll, the employer must make a return in respect of each payroll.
5
The return is to be made using an approved method of electronic communications.
6
Section 98A of TMA (special penalties in case of certain returns) applies to returns within paragraph (7).
7
A return is within this paragraph if it is one of the following—
a
a return under this regulation which relates to the relevant payments made on the final normal pay day in the tax year 2012-13 for any of the employees in respect of whom information is included in the return, or
b
a return under this regulation which contains information about the final relevant payment made to any employee in the tax year 2012-13 where—
i
the relevant payment is made after the employee’s final normal pay day in the tax year, or
ii
the employee is paid at irregular intervals.
Modification of the requirements of regulation 67B: notional payments67C
1
This regulation applies if an employer makes a relevant payment which is a notional payment (including a notional payment arising by virtue of a retrospective tax provision) to an employee.
2
If the employer is unable to comply with the requirement in regulation 67B(1) to deliver the information required by that regulation on or before making the relevant payment, the employer must instead deliver the information as soon as reasonably practicable after the payment is made and in any event no later than—
a
the time at which the employer deducts tax in respect of the relevant payment in accordance with regulation 62 (deductions in respect of notional payments), or
b
14 days after the end of the tax month the payment is made in,
whichever is the earliest.
F118Notifications of relevant payments to and by providers of certain electronic payment methods67CA
1
A Real Time Information employer who makes a relevant payment using an approved method of electronic communications which falls to be included in a return under regulation 67B must—
a
generate a reference under paragraph (3) and include it in that return,
b
notify the service provider that the payment is a relevant payment, and
c
generate a sub-reference under paragraph (3) in respect of the relevant payment and notify the service provider of that sub-reference.
2
A service provider who receives a notification under paragraph (1)(b) must notify HMRC of the information it holds that is required for generating a reference under paragraph (3) in relation to the relevant payment.
3
A reference and sub-reference under this paragraph is to be generated using the method specified by the Commissioners for Her Majesty’s Revenue and Customs in a direction.
4
In paragraphs (1) and (2), “service provider” means the provider of the approved method of electronic communications using which the payment is made.
5
For the purposes of paragraphs (1) and (4), an “approved method of electronic communications” is any method of electronic communications which has been approved for the purposes of regulation 199 (large employers required to make specified payments electronically).
6
A direction under paragraph (3) may also—
a
specify circumstances in which paragraphs (1) and (2) are not to apply, and
b
specify the form and manner of the notifications required by paragraphs (1)(b) and (c) and (2).
Exceptions to regulation 67B67D
1
This regulation applies to—
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 the company secretary fall within sub-paragraph (a), and
d
a care and support employer.
2
A Real Time Information employer to whom this regulation applies may proceed in accordance this regulation instead of regulation 67B.
3
A Real Time Information employer must deliver to HMRC the information specified in Schedule A1 in respect of each employee to whom relevant payments are made in a tax month unless the employer is not required by regulation 66 (deductions working sheets) to maintain a deductions working sheet for any employees and, for the purposes of this regulation, references in Schedule A1 to a relevant payment shall be read as if they were references to all the relevant payments made to the employee in the tax month.
4
The information must be included in a return.
5
The return required under paragraph (4) must be delivered within 14 days after the end of the tax month the return relates to.
6
If relevant payments have been made to more than one employee in the tax month, the return under paragraph (4) must include the information required by Schedule A1 in respect of each employee to whom a relevant payment has been made.
7
Section 98A of TMA (special penalties in case of certain returns) applies to returns within paragraph (8).
8
A return is within this paragraph if it is one of the following—
a
a return under this regulation which contains information about the relevant payments made on the final normal pay day in the tax year 2012-13 for any of the employees in respect of whom information is included in the return, or
b
a return under this regulation which contains information about the final relevant payment made to any employee in the tax year 2012-13 where—
i
the relevant payment is made after the employee’s final normal pay day in the tax year, or
ii
the employee is paid at irregular intervals.
9
In paragraph (1)(c), “company” means a body corporate or unincorporated association but does not include a partnership.
10
In paragraph (1)(d), “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, and
c
it is the employer who delivers the return (and not some other person on the employer’s behalf).
Returns under regulations 67B and 67D: amendments67E
1
This regulation applies where an employer discovers an error in a return made under regulation 67B (real time returns of information about relevant payments) or 67D (exceptions to regulation 67B) and paragraph (2), (3) or (4) applies.
2
This paragraph applies where the error relates to the information given in the return in respect of an employee under paragraph 16 or 17 of Schedule A1 (real time returns).
3
This paragraph applies where the error was the omission of details of a relevant payment to an employee.
4
This paragraph applies where the error arises because, as a result of a retrospective tax provision, the total amount of the relevant payments made by an employer to an employee increases for any tax year in which the employer was a Real Time Information employer.
5
The employer must provide the correct information in the first return made after the discovery of the error under regulation 67B or 67D for the tax year in question.
6
But if the information has not been corrected before 20th April following the end of the tax year in question, the employer must make a return under this paragraph.
7
A return under paragraph (6)—
a
must include the following—
i
the information specified in paragraphs 2 to 4, 8 to 13 and 15 of Schedule A1,
ii
the tax year to which the return relates,
iii
the value of the adjustment to the information given under paragraphs 16 or 17 of Schedule A1 in the final return under regulation 67B or 67D containing information in respect of the employee in the tax year in question,
iv
in any case where information given under paragraph 17 of Schedule A1 is corrected, the tax code operated in arriving at the value of the correction, and
v
if paragraph (8) applies, the information specified in paragraphs 36 to 44 of Schedule A1,
b
must be made as soon as reasonably practicable after the discovery of the error, and
c
must be made by an approved method of electronic communications.
8
This paragraph applies if—
a
the error is within paragraph (3),
b
the relevant payment was the first relevant payment to the employee in the employment, and
c
the information specified in paragraphs 36 to 44 of Schedule A1 has not otherwise been provided.
9
In the application of paragraphs (6) and (7) to cases within paragraph (3), if no information was given in any returns under regulation 67B or 67D in respect of the employee in the tax year, the value of the adjustments required must be calculated as if there was a final return containing information for the employee in the year and the figure requiring adjustment was zero.
10
Paragraph (7)(c) does not apply if the employer is one to whom regulation 67D applies.
Additional information about payments67F
1
A Real Time Information employer may send to HMRC a notification if—
a
for a tax period, the employer was not required to make any returns in accordance with regulation 67B or 67D because no relevant payments were made during the tax period, or
b
the employer has sent the final return under regulation 67B or 67D that the employer expects to make—
i
in the circumstances described in paragraph 5 of Schedule A1 (real time returns), or
ii
for the tax year.
2
A notification under paragraph (1)(b) must—
a
include the information specified in paragraph 7 of Schedule A1,
b
be sent within 14 days of the end of final tax period of the tax year.
3
A notification under this regulation must—
a
state—
i
the tax year to which it relates,
ii
the employer’s HMRC office number,
iii
the employer’s PAYE reference, and
iv
the employer’s accounts office reference, and
b
be sent using an approved method of electronic communications unless the employer is one to whom regulation 67D applies.
Payment and recovery of tax by employer
Payments to and recoveries from HMRC for each tax period by Real Time Information employers67G
1
For each tax period, a Real Time Information employer must pay to, or may recover from, HMRC the amount arrived at under the formula in paragraph (4).
2
If the amount arrived at under the formula in paragraph (4) is a positive amount, the employer must pay the excess to HMRC.
3
If the amount arrived at under the formula in paragraph (4) is a negative amount, the employer may recover that amount either—
a
by deducting it from the amount which the employer is liable to pay under paragraph (2) for a later period in the tax year, or
b
from the Commissioners for Her Majesty’s Revenue and Customs.
4
The formula in this paragraph is , where—
A is the sum total of the relevant amounts for each of the employer’s employees, and
B is amount A for the previous tax period in the tax year, if any.
5
For the purposes of paragraph (4), a “relevant amount” is the amount shown under paragraph 17 of Schedule A1 (real time returns) for an employee in the most recent return made in the tax year by the employer under regulation 67B (real time returns of information about relevant payments) or 67D (exceptions to regulation 67B) which contains information about that employee.
6
In paragraph (5) “the most recent return” means the return which, as at the end of the tax period, contains the most up to date information under paragraph 17 of Schedule A1 about the employee.
7
This regulation is subject to regulations 67H (payments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under regulation 67E(6)), 71 (modification of regulations 67G and 68 in case of trade dispute) and 75B (certificates under regulation 75A: excess payments).
Payments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under regulation 67E(6)67H
1
This regulation applies if, during any tax period, an employer makes a return under regulation 67E(6) (returns under regulations 67B and 67D: amendments) other than by virtue of regulation 67E(4).
2
The amount arrived at by the employer under regulation 67G for the final tax period of the tax year covered by the return is to be adjusted to take account of the information in the return.
3
If the value of the adjustment required by paragraph (2) is a negative amount, the employer may recover that amount—
a
by setting it off against the amount the employer is liable to pay under regulation 67G for the tax period the return was made in, or
b
from the Commissioners for Her Majesty’s Revenue and Customs.
F93...
Reg. 68 cross-heading omitted (6.4.2012) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 27(a)
F91Periodic payments to and recoveries from HMRC: non-Real Time Information employersI2168
1
This regulation applies to determine how much F99a non-Real Time Information employer must pay or can recover for a tax period.
2
If A exceeds B, the employer must pay the excess to the Inland Revenue.
3
But if B exceeds A, the employer may recover the excess either—
a
by deducting it from the amount which the employer is liable to pay under paragraph (2) for a later tax period in the tax year, or
b
from the Board of Inland Revenue.
4
In this Regulation—
A is—
- a
the total amount of tax which the employer was liable to deduct from relevant payments made by the employer in the tax period, plus
- b
the total amount of tax for which the employer was liable to account in respect of notional payments made F20or treated by virtue of a retrospective tax provision as made, by the employer in that period under regulation 62(5) (notional payments);
- a
B is the total amount which the employer was liable to repay in the tax period.
5
Paragraphs (2) and (3) are subject to regulation 71 (modification in case of trade disputes).
6
Paragraph (2) is also subject to regulation 78(11) (entitlement to set off excess payments).
F457
In the application of paragraph (4) to notional payments arising by reason of the coming into force of the Finance Act 2006, the reference to section 710(7A)(a) of ITEPA 2003 shall be modified as mentioned in section 94(5)(c) of the Finance Act 2006.
Due date and receipts for payment of taxI1769
1
An employer must pay amounts due under regulation F10067G(2) or 68(2)—
a
within 17 days after the end of the tax period, where payment is made by an approved method of electronic communications, or
b
within 14 days after the end of the tax period, in any other case.
2
The Inland Revenue must give a receipt to the employer for the total amount paid under regulation F10067G(2) or 68(2) if asked.
3
F254
In paragraph (1) “the tax period”, in relation to an amount of retrospective employment income, means the tax period immediately following the relevant time.
Quarterly tax periodsI2670
1
This regulation applies, so that the tax period is a tax quarter, if an employer—
a
has reasonable grounds for believing that the average monthly amount will be less than £1,500, and
b
chooses to pay tax quarterly.
F181A
But this regulation does not apply, so that the tax period remains a month, in respect of amounts of retrospective employment income.
2
“The average monthly amount” is the average, for tax months falling within the current tax year, of the amounts found by the formula—
F41(P + N + L + S) − (SP + CD)
3
In paragraph (2)—
P is the amount which would be payable to the Inland Revenue under regulation F10167G or 68 F42but disregarding any amount payable in respect of retrospective employment incomeF38...;
N is the amount which would be payable to the Inland Revenue under the SSCBA and the SSC Regulations disregarding—
- a
any amount of secondary Class 1 contributions in respect of which liability has been transferred to the employed earner by an election made jointly by the employed earner and the secondary contributor for the purposes of paragraph 3B(1) of Schedule 1 to the SSCBA (transfer of liability to be borne by earner)29; F28...
- aa
F3any amount payable under retrospective contributions regulations (see paragraph 1(2) of Schedule 4 to the SSC Regulations) in respect of retrospective earnings (within the meaning of those Regulations);
- c
F28...
- a
L is the amount which would be payable to the Inland Revenue under regulation F10254(1) or, in Northern Ireland, 49(1) of the Student Loans Regulations (payment of repayments deducted to the Inland Revenue) disregarding—
S is the amount which would be payable by the employer to the Inland Revenue under sections 559 and 559A of ICTA30 (deduction on account of tax etc from payments to certain sub-contractors) and regulation 8 of the Income Tax (Sub-contractors in the Construction Industry) Regulations 199331F34...;
F19...
SP is the amount which would be payable by the employer to employees by way of statutory sick pay, statutory maternity pay, F90ordinary statutory paternity pay, additional statutory paternity pay and statutory adoption pay under the SSCBA; and
CD is—
- a
if the employer is a company, the amount which others would deduct from payments to it, in its position as a sub-contractor, under section 559 of ICTA (deduction on account of tax etc from payments to certain sub-contractors);
- b
in any other case, nil.
- a
Modification of F92regulations 67G and 68 in case of trade disputeI2871
1
This regulation modifies the amount payable or recoverable by an employer under F106regulations 67G and 68 in cases where regulation 64 (trade disputes) applies—
a
by providing for the amount which would otherwise be payable by the employer for a tax period to be reduced by an amount of repayments (“R”) that cannot be made to employees in the tax period, and
b
by providing—
i
for amounts which would otherwise be payable in later tax periods to be increased, or
ii
for amounts which would otherwise be recoverable in later tax periods to be reduced,
by a total of R.
2
This regulation applies for consecutive tax periods—
a
starting with the first tax period at the end of which there is an amount calculated as due to be repaid but which is required to be withheld by regulation 64(5) (tax to be withheld during strike action), and
b
ending with the next tax period at the end of which no amount is required to be withheld by that regulation.
3
Column 3 of Table 3 shows the amount payable under regulation F10367G(2) or, as the case may be, 68(2) in the cases set out in column 2 for the first and subsequent tax periods.
1. Tax period | 2. Case | 3. Amount payable |
---|---|---|
First tax period | if B equals or exceeds A | nil |
First tax period | any other case | A − B, reduced by P (or by so much of P as reduces the amount payable to nil) |
Subsequent tax periods | if B equals or exceeds (A + Q) | nil |
Subsequent tax periods | any other case | (A + Q) − B, reduced by P (or by so much of P as reduces the amount payable to nil). |
4
The amount (if any) recoverable under regulation F10567G or, as the case may be, 68(3) must be reduced to the extent that it includes amounts—
a
for which reduction was made under paragraph (3) in an earlier tax period, or
b
which are otherwise being recovered.
5
In this regulation—
A is—
- a
the total amount of tax which the employer was liable to deduct from relevant payments made by the employer in the tax period, plus
- b
the total amount of tax for which the employer was liable to account in respect of notional payments made by the employer in that period under regulation 62(5) (notional payments);
- a
B is the total amount which the employer is liable to repay in the tax period, not including any amounts—
- a
for which a reduction was made under paragraph (3) in an earlier tax period; or
- b
which are being recovered under paragraph (4);
- a
P is the total of amounts calculated as due to be repaid in the tax period but required to be withheld during that tax period by regulation 64(5);
Q is the total of amounts—
- a
which, because of regulation 64(5)(b), are set off against tax due to be deducted in the tax period, and
- b
which also, under paragraph (3), have reduced the amount payable in an earlier tax period.
- a
Recovery from employee of tax not deducted by employerI1172
1
This regulation applies if—
a
it appears to the Inland Revenue that the deductible amount exceeds the amount actually deducted, and
b
condition A or B is met.
2
In this regulation F26and regulations 72A and 72B—
“the deductible amount” is the amount which an employer was liable to deduct from relevant payments made to an employee in a tax period;
“the amount actually deducted” is the amount actually deducted by the employer from relevant payments made to that employee during that tax period;
“the excess” means the amount by which the deductible amount exceeds the amount actually deducted.
3
Condition A is that the employer satisfies the Inland Revenue—
a
that the employer took reasonable care to comply with these Regulations, and
b
that the failure to deduct the excess was due to an error made in good faith.
4
Condition B is that the Inland Revenue are of the opinion that the employee has received relevant payments knowing that the employer wilfully failed to deduct the amount of tax which should have been deducted from those payments.
5
The Inland Revenue may direct that the employer is not liable to pay the excess to the Inland Revenue.
F235A
Any direction under paragraph (5) must be made by notice (“the direction notice”), stating the date the notice was issued, to—
a
the employer and the employee if condition A is met;
b
the employee if condition B is met.
5B
A notice need not be issued to the employee under paragraph (5A)(a) if neither the Inland Revenue nor the employer are aware of the employee’s address or last known address.
6
If a direction is made, the excess must not be added under regulation 185(5) or 188(3)(a) (adjustments to total net tax deducted for self-assessments and other assessments) in relation to the employee.
7
If condition B is met, tax payable by an employee as a result of a direction carries interest, as if it were unpaid tax due from an employer, in accordance with regulation 82 (interest on tax overdue).
8
The tax payable carries interest from the reckonable date until whichever is the earlier of—
a
the date on which payment is made, or
b
the date (if any) immediately before the date on which it begins to carry interest under section 86 of TMA38.
F47Employer’s request for a direction and appeal against refusal72A
1
In relation to condition A in regulation 72(3), the employer may by notice to the Inland Revenue (“the notice of request”) request that the Inland Revenue make a direction under regulation 72(5).
2
The notice of request must—
a
state—
i
how the employer took reasonable care to comply with these Regulations; and
ii
how the error resulting in the failure to deduct the excess occurred;
b
specify the relevant payments to which the request relates;
c
specify the employee or employees to whom those relevant payments were made; and
d
state the excess in relation to each employee.
3
The Inland Revenue may refuse the employer’s request under paragraph (1) by notice to the employer (“the refusal notice”) stating—
a
the grounds for the refusal, and
b
the date on which the refusal notice was issued.
4
The employer may appeal against the refusal notice—
a
by notice to the Inland Revenue,
b
within 30 days of the issue of the refusal notice,
c
specifying the grounds of the appeal.
5
For the purpose of paragraph (4) the grounds of appeal are that—
a
the employer did take reasonable care to comply with these Regulations, and
b
the failure to deduct the excess was due to an error made in good faith.
6
If on appeal under paragraph (4) F56that is notified to the tribunal it appears to the F49tribunal that the refusal notice should not have been issued F15the tribunal may direct that the Inland Revenue make a direction under regulation 72(5) in an amount the F48tribunal determines is the excess for one or more tax periods falling within the relevant tax year.
Employee’s appeal against a direction notice where condition A is met72B
1
An employee may appeal against a direction notice under regulation 72(5A)(a)—
a
by notice to the Inland Revenue,
b
within 30 days of the issue of the direction notice,
c
specifying the grounds of the appeal
2
For the purpose of paragraph (1) the grounds of appeal are that—
a
the employer did not act in good faith,
b
the employer did not take reasonable care, or
c
the excess is incorrect.
3
On an appeal under paragraph (1) F54that is notified to the tribunal, the tribunal may—
a
if it appears F51... that the direction notice should not have been made, set aside the direction notice; or
b
if it appears F51... that the excess specified in the direction notice is incorrect, increase or reduce the excess specified in the notice accordingly.
Employee’s appeal against a direction notice where condition B is met72C
1
An employee may appeal against a direction notice under regulation 72(5A)(b)—
a
by notice to the Inland Revenue,
b
within 30 days of the issue of the direction notice,
c
specifying the grounds of the appeal.
2
For the purpose of paragraph (1) the grounds of appeal are that—
a
the employee did not receive the payments knowing that the employer wilfully failed to deduct the amount of tax which should have been deducted from those payments, or
b
the excess is incorrect.
3
On an appeal under paragraph (1) F6that is notified to the tribunal, the tribunal may—
a
if it appears F57... that the direction notice should not have been made, set aside the direction notice; or
b
if it appears F57... that the excess specified in the direction notice is incorrect, increase or reduce the excess specified in the notice accordingly.
Appeals: supplementary provisions72D
1
This regulation applies to appeals under regulations 72A(4), 72B, F7872C, 72G and 81A.
F162
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F163
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
F14This paragraph applies if in respect of the same error by an employer in relation to condition A in regulation 72(3)—
a
more than one employee is appealing under regulation 72B; or
b
there is an appeal by an employer under regulation 72A(4) and by an employee under regulation 72B
F35...
F315
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F316
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F317
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F338
Where paragraph (4) applies or the appeal is material to the liability to tax of the employer and the employee, all the persons concerned are entitled to be parties to the appeal.
F379
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F83Conditions where regulation 72F applies72E
1
Regulation 72F applies where—
a
an employee has received a relevant payment;
b
it appears to HMRC that an amount intended to represent tax on the payment—
i
has been self-assessed, or
ii
has not been self-assessed, but has been paid under section 59A TMA (payments on account of income tax), section 559A of ICTA (treatment of sums deducted under s.559 (sub-contractors)) or section 62 of the Finance Act 2004 (treatment of sums deducted (sub-contractors));
c
any of conditions A, B and C is met;
d
a trigger event has occurred; and
e
a trigger event did not occur before 6th April 2008.
2
Condition A is that it appears to HMRC that the amount which the employer was liable to deduct—
a
from the relevant payment; or
b
in the case of a notional payment, from other relevant payments,
exceeds the amount actually deducted.
3
Condition B is that it appears to HMRC that the amount for which the employer was required to account under regulation 62(5) (notional payments) in respect of the relevant payment exceeds the amount actually accounted for.
4
Condition C is that—
a
tax on the relevant payment was included in a determination under regulation 80 (determination of unpaid tax and appeal against determination); and
b
the full amount of the determination is not paid within 30 days from the date on which the determination became final and conclusive.
5
The following are trigger events—
a
HMRC serve notice of a determination under regulation 80 that includes tax on the relevant payment;
b
HMRC receive a return under section 8 of TMA (personal return) which includes a self-assessment which includes tax on the relevant payment as tax treated as deducted;
c
HMRC receive—
i
an amended return under section 9ZA of TMA (amendment of personal or trustee return by taxpayer), or
ii
a claim under section 33 of TMA (error or mistake),
which includes tax on the relevant payment as tax treated as deducted;
d
HMRC receive a letter of offer.
6
In paragraph (5)—
“letter of offer” means an offer in writing by the employer to agree an amount in settlement of the employer’s liability to pay an amount that includes tax on the relevant payment;
“tax treated as deducted” has the meaning given by regulation 185(6).
7
For the purposes of this regulation tax is self-assessed if—
a
it is included in a return under section 8 of TMA which includes a self-assessment; and
b
ignoring any relevant credit, the tax is or would be assessed as payable by way of income tax.
8
In paragraph (7), “relevant credit” means—
a
a payment made under section 59A of TMA (payments on account of income tax) or 59B (payment of income tax and capital gains tax); or
b
tax deducted at source or tax treated as deducted (within the meaning given by regulation 185(6)).
Recovery from employee of tax that has been self-assessed etc.72F
1
Where this regulation applies, HMRC may direct that the employer is not liable to pay an amount of tax to them.
2
The direction may be in respect of one or more amounts that appear to HMRC to fall within regulation 72E(1)(b)(i) and (ii).
3
A direction must be made by notice to both the employer and the employee, stating—
a
the date the notice was issued;
b
the amount (or amounts) within regulation 72E(1)(b) to which it relates; and
c
which of conditions A, B and C in regulation 72E have been met.
4
A direction may be combined with one or more other directions relating to the same employer and may be made by issuing one notice to the employer, but each employee must be issued with a separate notice.
5
A notice need not be issued to the employee if neither HMRC nor the employer are aware of the employee’s address or last known address.
6
The amount specified in a notice to the employee must not be added under regulation 185(5) or 188(3)(a) (adjustments to total net tax deducted for self-assessments and other assessments) in relation to the employee.
Employee’s appeal against a direction notice72G
1
An employee may appeal against a direction notice under regulation 72F—
a
by notice to HMRC,
b
within 30 days of the issue of the direction notice,
c
specifying the grounds of the appeal.
2
For the purposes of paragraph (1) the grounds of appeal are that—
a
the employee did not receive a relevant payment;
b
the amount specified in the notice is incorrect, because all or part of it did not fall within regulation 72E(1)(b)(i) or (ii);
c
no trigger event within regulation 72E(5) occurred; or
d
a trigger event within regulation 72E(5) occurred before 6th April 2008.
3
On an appeal under paragraph (1) F69that is notified to the tribunal, the tribunal may—
a
if it appears F80... that the direction should not have been made, set aside the direction; or
b
if it appears F80... that the amount specified in the notice is incorrect, increase or reduce the amount accordingly.
Annual returns of relevant payments and tax
F97Application of regulations 73 to 7572H
Regulations 73 to 75 apply to—
a
non-Real Time Information employers,
b
Real Time Information employers in relation to tax years in which they were, for the whole of the tax year, non-Real Time Information employers, and
c
Real Time Information employers to whom HMRC has given a notice requiring a return under regulation 73 in respect of a tax year.
Annual return of relevant payments liable to deduction of tax (Forms P35 and P14)I2073
1
Before 20th May following the end of a tax year, an employer must deliver to the Inland Revenue a return containing the following information.
2
The information is—
a
the tax year to which the return relates,
b
the total amount of the relevant payments made by the employer during the tax year to all employees in respect of whom the employer was required at any time during that year to prepare or maintain deductions working sheets, and
c
the total net tax deducted in relation to those payments.
3
The return must be supported by the following information in respect of each of the employees mentioned in paragraph (2)(b).
4
The supporting information is—
a
the employee’s name,
b
the employee’s address, if known,
c
either—
i
the employee’s national insurance number, or
ii
if that number is not known, the employee’s date of birth, if known, and sex,
d
the employee’s code,
e
the tax year to which the return relates,
f
the total amount of the relevant payments made by the employer to the employee during that tax year, and
g
the total net tax deducted in relation to those payments.
5
Paragraphs (2)(c) and (4)(g) are subject to regulation 64(7) (trade disputes).
6
If an employee was taken into employment after the beginning of the tax year, the employer must also provide the total amounts of—
a
any amounts required by regulation 43(9), 52(11), 53(3) or 61(3) to be treated as relevant payments made by the employer to the employee during the tax year,
b
any amounts treated as tax deducted by the employer by any of those regulations,
c
the sum of the figures given under sub-paragraph (a) of this paragraph and paragraph (4)(f),
d
the sum of the figures given under sub-paragraph (b) of this paragraph and paragraph (4)(g).
7
The return must include—
a
a statement and declaration containing a list of all deductions working sheets which the employer was required to prepare or maintain at any time during that tax year; and
b
a certificate showing—
i
the total net tax deducted or the total net tax repaid in the case of each employee, and
ii
the total net tax deducted or repaid in respect of all the employees,
during that tax year.
8
The statement and declaration and the certificate must be—
a
signed by the employer, or
b
if the employer is a body corporate, signed either by the secretary or by a director.
9
Paragraph (8) is subject to regulation 211(5) (authentication in approved manner if return sent electronically).
10
Section 98A of TMA39 (special penalties in case of certain returns) applies to paragraph (1).
F52Amended returns of relevant payments and tax (Forms P14 and P35(RL))73A
1
This regulation applies where, as a result of a retrospective tax provision, the total amount of the relevant payments made by an employer to employees increases for any closed tax year.
2
Where this regulation applies, before 20th May following the end of the tax year in which the enactment containing the retrospective tax provision is passed, the employer must deliver to HMRC a return containing the following information.
3
The information is—
a
the tax year to which the return relates,
b
the revised total amounts of the relevant payments made, or treated as made, during the tax year to all employees in respect of whom the employer was required, or has subsequently become required, to prepare or maintain deductions working sheets for any time during that year,
c
the total net tax deducted in respect of those payments.
4
The return must be supported by the same information in respect of each of the employees mentioned in paragraph (3)(b) as is required by regulation 73(3) to support a return under that regulation.
5
The return must include—
a
a statement and declaration containing a list of all deductions working sheets which the employer was required to prepare or maintain at any time during that year, and
b
a certificate showing —
i
the total original net tax deducted or repaid in the case of each employee,
ii
the revised total net tax deducted or repaid in the case of each employee;
iii
the total original net tax deducted or repaid in respect of all the employees,
iv
the revised total net tax deducted or repaid in respect of all the employees, and
v
the difference between the figures given in paragraphs (iii) and (iv) above.
6
The statement and declaration and the certificate must be—
a
signed by the employer, or
b
if the employer is a body corporate, signed either by the secretary or by a director.
7
Section 98A of TMA (special penalties in case of certain returns) applies to a return under paragraph (2).
Annual return of relevant payments not liable to deduction of tax (Form P38A)I1574
1
Before 20th May following the end of a tax year, an employer must deliver a return to the Inland Revenue in respect of every relevant employee.
2
The return must contain the following information—
a
the employee’s name,
b
the employee’s address, if known,
c
the employee’s national insurance number, if known,
d
the employee’s job title or description,
e
the tax year to which the return relates,
f
the dates during which the employee was employed in the tax year, and
g
the total amount of the relevant payments made by the employer to the employee during the tax year.
3
A “relevant employee” is one—
a
to whom relevant payments exceeding the PAYE threshold were made at any time during the tax year,
b
who was employed for more than a week, or
c
who was paid more than £100 during the tax year.
4
But the following are not relevant employees—
a
an employee included on a return under regulation 73 (Forms P35 and P14),
b
an employee who has indicated that statement A or statement B F55applies on Form P46 (see regulation 46), and to whom the employer has not made relevant payments exceeding the PAYE threshold at any time during that tax year.
Additional return in case of trade disputeI2775
1
An employer must immediately deliver an additional return to the Inland Revenue on each occasion that—
a
the employer has not made any repayment of tax withheld under regulation 64(5) (trade disputes) within 42 days after the end of the employee’s strike action, and
b
a return has been made under regulation 73 which, in accordance with regulation 64(7)(b), treats that tax as if it were repaid.
2
The return must contain the following information—
a
the tax year to which it relates,
b
such information as the Board of Inland Revenue may require for identifying each of the employees in question, and
c
the amount of tax not repaid to each of those employees.
3
The return must be accompanied by a statement containing the following information—
a
a list of all employees in respect of whom the additional return is made,
b
the amount of tax not repaid to each of those employees,
c
the total tax not repaid by the employer to those employees for that tax year.
Failure to account for deductible tax
F98Power of HMRC to issue a notice and certificate in cases where regulation 67B or 67D returns are not made, etc75A
1
This regulation applies if, 17 days or more after the end of a tax period, condition A or B or C is met.
2
Condition A is that a Real Time Information employer—
a
has not paid to HMRC any tax for that tax period,
b
has not made any returns under regulation 67B (real time returns of information about relevant payments) or 67D (exceptions to regulation 67B) in respect of the tax period, and
c
has not sent HMRC a notification under regulation 67F(1)(a) (additional information about payments),
and HMRC are not satisfied that no relevant payments have been made in the tax period.
3
Condition B is that—
a
a Real Time Information employer has paid an amount of tax for that tax period, whether or not the amount is the amount due under regulation 67G (payments to and recoveries from HMRC for each tax period by Real Time Information employers), but
b
HMRC are not satisfied, after seeking the employer’s explanation, that the amount due under regulation 67G is the amount which would have been due had any tax returned under regulation 67B or 67D as deducted from each of the employer’s employees during the period been the amount that the employer was liable to deduct.
4
Condition C is that a Real Time Information employer has not paid to HMRC the amount of tax due under regulation 67G.
5
HMRC, on consideration of the matters specified in paragraph (6), may—
a
specify to the best of their judgment, the amount of tax, or a combined amount, they consider the employer is liable to pay, and
b
serve notice on the employer requiring payment of that amount within 7 days of the issue of the notice (“the notice period”).
6
The matters specified in this paragraph are—
a
the employer’s record of past payments, whether of tax or combined amounts,
b
any returns made by the employer under regulation 67B or 67D in respect of the tax period,
c
any returns made by the employer under regulation 67B or 67D in respect of earlier tax periods,
d
any returns made by the employer under regulation 67E(6),
e
any returns made by the employer under regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)) in relation to previous tax years.
7
If the notice extends to two or more consecutive tax periods in a tax year, this regulation has effect as if they were the latest period specified in the notice.
8
If, during the notice period, the employer—
a
claims that the amount paid in respect of the tax period specified in the notice represents the full amount of tax the employer was liable to deduct from each of the employer’s employees during the period, but
b
does not satisfy HMRC that this is the case,
the employer may require HMRC to inspect the employer’s PAYE records as if the employer had been required to produce those records under Schedule 36 to the Finance Act 2008 (information and inspection powers).
9
If there is an inspection by virtue of paragraph (8), the notice given by HMRC under paragraph (5) must be disregarded.
10
If the amount specified in the notice, or any part of it, is not paid during the notice period—
a
the amount unpaid is treated as an amount of tax or as including an amount of tax which the employer was liable to pay for that tax period under regulation 67G, and
b
HMRC may prepare a certificate showing how much of that amount remains unpaid.
11
Regulation 218 deals with the use of certificates as evidence that sums are due and unpaid.
Certificates under regulations 75A: excess payments75B
1
This regulation applies if, as a consequence of paying a certified amount of tax under regulation 75A in relation to the tax year, the total amount of tax paid to HMRC for the tax year under these Regulations by an employer exceeds the amount which would have been paid had it not been necessary for HMRC to prepare the certificate.
2
The employer is entitled to set off the excess tax against any amount which the employer is liable to pay under regulation 67G for any subsequent tax period or, if the tax year in question has ended, the excess of tax paid may be repaid.
Certificate if tax in regulation 73 return is unpaidI1076
1
Paragraph (2) applies if an employer—
a
delivers a return under regulation 73 showing an amount of total net tax deducted by the employer for a tax year, and
b
does not pay that amount to the Inland Revenue before 20th April following the end of the tax year.
2
The Inland Revenue may prepare a certificate showing how much of that amount remains unpaid.
3
Regulation 218 deals with the use of certificates as evidence that sums are due and unpaid.
Return and certificate if tax may be unpaid F94: amounts due under regulation 68I777
1
This regulation applies if, 17 days or more after the end of a tax period, condition A or B is met.
2
Condition A is that—
a
an employer has not paid any tax under regulation 68 for that tax period, and
b
the Inland Revenue are unaware of the amount (if any) which the employer is liable to pay.
3
Condition B is that—
a
an employer has paid an amount of tax under regulation 68 for that period, but
b
the Inland Revenue are not satisfied that it is the full amount which the employer is liable to pay for that period.
4
The Inland Revenue may give notice to the employer requiring the employer within 14 days of the issue of the notice to deliver a return showing the amount of tax which the employer is liable to pay under regulation 68 in respect of the tax period.
5
If the notice extends to two or more consecutive tax periods in a tax year, this regulation has effect as if they were one tax period.
6
On receiving a return made by the employer under paragraph (4), the Inland Revenue may prepare a certificate showing the amount of tax which the employer is liable to pay for the tax period and how much (if any) of that amount remains unpaid.
7
Regulation 218 deals with the use of certificates as evidence that sums are due and unpaid.
Notice and certificate if tax may be unpaid F95: amounts due under regulation 68I878
1
This regulation applies if, 17 days or more after the end of a tax period, condition A or B is met.
2
Condition A is that—
a
an employer has not paid any tax under regulation 68 for that tax period, and
b
F77HMRC have reason to believe that the employer is liable to pay an amount of tax.
3
Condition B is that—
a
an employer has paid an amount of tax under regulation 68 for that tax period, but
b
F71HMRC are not satisfied, after seeking the employer’s explanation, that it is the full amount which the employer is liable to pay for that period.
4
F81HMRC, on consideration of the employer’s record of past payments F86whether of tax or of combined amounts, may—
a
specify, to the best of their judgment, the amount of tax F79or a combined amount which they consider the employer is liable to pay, and
b
serve notice on the employer requiring payment of that amount within 7 days of the issue of the notice (“the notice period”).
5
If the notice extends to two or more consecutive tax periods in a tax year, this regulation has effect as if they were the latest tax period specified in the notice.
7
8
If the amount F88... specified in the notice, or any part of it, is not paid during the notice period—
a
the amount unpaid is treated as an amount of tax F76or as including an amount of tax which the employer was liable to pay for that tax period under regulation 68, and
9
But paragraph (8) does not apply if during the notice period—
a
the employer pays the full amount of tax which the employer is liable to pay under regulation 68 for that tax period, or
b
the employer satisfies F58HMRC that no amount, or no further amount, is due for that tax period.
10
11
The employer is entitled to set off the excess F61tax against any amount which the employer is liable to pay under regulation 68 for any subsequent tax period in the tax year.
12
Paragraph (13) applies if the employer—
a
delivers the return required by regulation 73(1) after the end of the tax year, and
b
pays the total net tax which the employer is liable to pay.
13
Any excess of tax paid, and not otherwise recovered by set-off in accordance with this regulation, must be repaid.
14
Regulation 218 deals with the use of certificates as evidence that sums are due and unpaid.
Certificate after inspection of PAYE recordsI1879
1
This regulation applies if there is an inspection of an employer’s PAYE records under F29Schedule 36 to the Finance Act 2008 (information and inspection powers).
2
The Inland Revenue may, by reference to the information obtained from the inspection, prepare a certificate showing—
a
the amount of tax which it appears that the employer is liable to pay for the tax years or tax periods covered by the inspection; and
b
any amount of that tax which remains unpaid.
3
Regulation 218 deals with the use of certificates as evidence that sums are due and unpaid.
Determination of unpaid tax and appeal against determinationI180
1
This regulation applies if it appears to F60HMRC that there may be tax payable for a tax year under regulation F10867G or 68 by an employer which has neither been—
a
paid to F60HMRC, nor
F1071A
In paragraph (1), the reference to tax payable for a tax year under regulation 67G includes a reference to any amount the employer was liable to deduct from employees during the tax year whether or not that amount was included in any return under regulation 67B (real time returns of information about relevant payments) or 67D (exceptions to regulation 67B).
2
F65HMRC may determine the amount of that tax to the best of their judgment, and serve notice of their determination on the employer.
3
A determination under this regulation must not include tax in respect of which a direction under regulation 72(5) has been made; and directions under that regulation do not apply to tax determined under this regulation.
F643A
A determination under this regulation must not include tax in respect of which a direction under regulation 72F has been made.
4
A determination under this regulation may—
a
cover the tax payable by the employer under regulation F11067G or 68 for any one or more tax periods in a tax year, and
b
extend to the whole of that tax, or to such part of it as is payable in respect of—
i
a class or classes of employees specified in the notice of determination (without naming the individual employees), or
ii
one or more named employees specified in the notice.
5
A determination under this regulation is subject to Parts 4, 5 F89, 5AF12... and 6 of TMA (assessment, appeals, collection and recovery) as if—
a
the determination were an assessment, and
b
the amount of tax determined were income tax charged on the employer,
and those Parts of that Act apply accordingly with any necessary modifications.
F366
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Employee liability if tax unpaid after regulation 80 determinationI281
1
This regulation applies if—
a
any part of the tax determined under regulation 80 is not paid within 30 days from the date on which the determination became final and conclusive, and
b
condition A or B is met in relation to an employee.
2
Condition A is that the Inland Revenue are of the opinion that the employee in respect of whose relevant payments the determination was made has received those payments knowing that the employer has wilfully failed to deduct the amount of tax which should have been deducted from those payments.
3
Condition B is that the unpaid tax represents an amount for which the employer was required to account under regulation 62(5) (notional payments) in relation to a notional payment to the employee.
4
The Inland Revenue may direct that the employer is not liable to pay the amount of tax which appears to them should have been but was not—
a
deducted on making those relevant payments, or
b
accounted for under regulation 62(5).
F464A
If condition A or B is met, any direction under paragraph (4) must be made by notice (“the direction notice”) to the employee stating the date the notice was issued.
5
If a direction is made, the amount of tax must not be added under regulation 185(5) or 188(3)(a) (adjustments for self-assessments and other assessments) in relation to the employee.
6
Tax payable by an employee as a result of a direction carries interest, as if it were unpaid tax due from an employer, in accordance with regulation 82 (interest on tax overdue).
7
The tax payable carries interest from the reckonable date until whichever is the earlier of—
a
the date on which payment is made, or
b
the date (if any) immediately before the date on which it begins to carry interest under section 86 of TMA41.
F7Employee’s appeal against direction notice81A
1
An employee may appeal against a direction notice under regulation 81(4A)—
a
by notice to the Inland Revenue,
b
within 30 days of the issue of the direction notice,
c
specifying the grounds of the appeal.
2
For the purpose of paragraph (1) the grounds of appeal are that—
a
in relation to condition A in regulation 81, the employee did not receive the payments knowing that the employer wilfully failed to deduct the amount of tax which should have been deducted from those payments,
b
in relation to condition B in regulation 81, the relevant payment was not a notional payment, or
c
the excess is incorrect.
3
On an appeal under paragraph (1) F30that is notified to the tribunal, the tribunal may—
a
if it appears F10... that the direction notice should not have been made, set aside the notice; or
b
if it appears F10... that the amount of tax specified in the direction notice is incorrect, increase or reduce the amount specified in the notice accordingly.
4
Regulation 72D applies to appeals under this regulation.
Interest
Interest on tax overdueI582
1
This regulation applies if an employer has not paid to F67HMRC the total net tax payable in respect of a tax year by the reckonable date.
2
Any unpaid tax carries interest at the prescribed rate from the reckonable date until payment (“the interest period”).
3
Paragraph (2) applies even if the reckonable date is a non-business day as defined by section 92 of the Bills of Exchange Act 188242.
4
But paragraph (2) does not apply to any tax which the employer does not have to pay as a result of a direction made under F87regulation 72(5), 72F or 81(4).
5
Any change made to the prescribed rate during the interest period applies to the unpaid tax from the date of the change.
6
The “total net tax payable” in respect of a tax year is—
a
the total of any amounts payable by the employer under regulation F11167G or 68 for tax periods in the tax year, less
b
the total of any amounts recoverable from the Board of Inland Revenue under regulation F11267G(3)(b) or 68(3)(b) for those tax periods.
7
The “prescribed rate” means the rate applicable under section 178 of the Finance Act 198943 for the purposes of section 86 of TMA.
8
F27Except where tax is due in respect of a closed tax year by virtue of a retrospective tax provision, the “reckonable date” means—
a
17 days after the end of the tax year, if payment is made using an approved method of electronic communications, or
b
14 days after the end of the tax year, in any other case.
F29
Where tax is due in respect of a closed tax year by virtue of a retrospective tax provision, the “reckonable date” means 14 days after the end of the tax month following that in which the retrospective tax provision is passed.
Interest on tax overpaidI683
1
This regulation applies if tax is repaid to an employer after the end of the tax year in respect of which the tax was paid.
2
The tax repaid carries interest at the prescribed rate from the later of—
a
14 days after the end of the tax year, and
b
the date on which the payment of tax for that tax year was made,
until the order for the repayment is issued (“the interest period”).
3
Any change made to the prescribed rate during the interest period applies to the tax repaid from the date of the change.
4
“The prescribed rate” means the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 824 of ICTA44.
Recovery
Recovery of tax and interestI23C184
1
In this regulation, “the unpaid amount” means any amount of tax or interest which—
a
an employer is liable to pay under regulation F11375A(10), 76(2), 77(6), 78(8), 79(2)(b) or 82(2);
b
an employee is liable to pay under regulation 72(7) or regulation 81(6).
2
Part 6 of TMA (collection and recovery) applies to the recovery of the unpaid amount F82or combined amount and any interest on it as if it were income tax charged on the employer or employee (as the case may be) but with the modification indicated in paragraph (3).
3
Summary proceedings for the recovery of the unpaid amount may be brought in England and Wales or Northern Ireland at any time before the end of the period which applies for the purposes of the regulation in question, as shown in Table 4.
1. Regulation | 2. Period |
---|---|
Regulation 76(2) |
|
Regulations F11475A(10), 77(6), 78(8) and 82(2) |
|
Regulation 79(2)(b) | 12 months after the date of the certificate. |
Regulations 72(7) and 81(6) | 12 months after the date on which the unpaid amount became payable. |
4
Proceedings against an employer may be brought for the recovery of the unpaid amount F66or combined amount and any interest on it without distinguishing the amounts which the employer is liable to pay in respect of each employee and without specifying the employees in question.
5
6
But paragraphs (4) and (5) do not prevent the bringing of separate proceedings for the recovery of each of the amounts which the employer is liable to pay for any tax period in respect of each of the employees.
CHAPTER 2OTHER RETURNS AND INFORMATION
Returns involving PAYE income other than payments
Employers: annual return of other earnings (Forms P11D and P9D)I2985
1
Before 7th July following the end of a tax year, the employer must provide the Inland Revenue—
a
with the information listed in regulation 86 for each employee, and
b
with the additional information listed in regulation 87 for each employee whose employment is subject to the benefits code.
2
At the same time and in the same manner as the employer provides that information, the employer must also provide a declaration stating that—
a
all information required to be provided has been provided, and
b
the information is complete and accurate to the best of the employer’s knowledge and belief.
3
For the purposes of this regulation an employment is “subject to the benefits code” if, for the purposes of the benefits code in ITEPA, it is a taxable employment under Part 2 of ITEPA (as defined by section 66(3) of ITEPA) which is not an excluded employment under section 216(1) of ITEPA (lower-paid employment and certain types of company director).
Information employer must provide for each employeeI1386
1
Particulars of the following information must be provided in the case of each employee—
a
any earnings which the employee receives from the employer or related third party otherwise than in money, including the amount of those earnings;
b
any payments made on behalf of the employee by the employer or related third party and not repaid, including the amounts;
c
any non-cash voucher provided by the employer or related third party by reason of which the employee is treated by section 87(1) of ITEPA (benefit of non-cash voucher treated as earnings) as receiving earnings in that tax year, including the amount of those earnings;
d
any use of a credit-token provided by the employer or related third party by reason of which the employee is treated by section 94(1) of ITEPA (benefit of credit-token treated as earnings) as receiving earnings in that tax year, including the amount of those earnings;
e
the due amount in respect of any notional payment where that amount is treated by section 222 of ITEPA46 (payments on account of tax where deduction not possible) as earnings of the employee received in that tax year;
f
any living accommodation which has been provided for the employee or a member of the employee’s family or household by the employer or related third party, including the amount that is treated as earnings for that tax year by section 102 of ITEPA (benefit of living accommodation treated as earnings);
g
any earnings consisting of the amount by which the value of the exemption under subsection (2) of section 287 of ITEPA (limit on exemption of removal expenses and removal benefits) exceeds the limit specified in subsection (1) of that section and having effect in relation to the employee.
2
Particulars of removal expenses and removal benefits to which section 271 of ITEPA (limited exemption of removal benefits and expenses) applies are required—
a
only under paragraph (1)(g), and
b
only to the extent that they exceed the limit in section 287(1) of ITEPA which applies to the change of residence of the employee in question.
3
In the case of any earnings relating to business entertainment, as defined by section 577 of ICTA47, the employer must also inform the Inland Revenue whether the amount of the earnings has been or will be disallowed as a deduction or inclusion as mentioned in section 577(1)(a) of that Act in any tax computation relating to the trade, business, profession or vocation of the employer.
4
“Related third party” means a person making payments or providing benefits to an employee, if the making or provision of the payments or benefits by that person has been arranged, guaranteed or in any way facilitated by the employer.
Information employer must also provide for benefits code employeesI487
1
Particulars of the following information must also be provided in the case of each employee whose employment is subject to the benefits code—
a
any payments made by the employer or related third party to the employee by reason of the employment in respect of expenses;
b
any sums put by the employer or related third party at the disposal of the employee by reason of the employment and paid away by the employee;
c
any benefits provided by the employer or related third party for the employee such as give rise to any amount treated by Chapters 6 to 10 of Part 3, and section 223, of ITEPA48 (cars and vans, loans, shares, other benefits and payments on account of director’s tax) as earnings of the employee received in that tax year, including the amount of those earnings.
2
Particulars are not required under paragraph (1) of removal expenses and removal benefits to which section 271 of ITEPA (limited exemption of removal benefits and expenses) applies (as to which see regulation 86(2)).
3
In the case of any earnings relating to business entertainment, as defined by section 577 of ICTA, the employer must also inform the Inland Revenue whether the amount of the earnings has been or will be disallowed as a deduction or inclusion as mentioned in section 577(1)(a) of that Act in any tax computation relating to the trade, business, profession or vocation of the employer.
4
“Related third party” has the meaning given in regulation 86(4).
5
Regulation 85(3) (meaning of employment “subject to benefits code”) applies for the purposes of this regulation.
Annual return of other earnings: amountsI2288
1
Paragraph (2) applies if an employer is required by regulations 85 to 87 to provide an amount which is or is treated as earnings.
2
The employer must make all deductions and other adjustments which the employer is able to show, by reference to information in the employer’s possession or otherwise available to the employer, are authorised or required by Part 3 of ITEPA (earnings and benefits etc treated as earnings).
Annual return of other earnings: exclusion for notional paymentsI2489
The employer is not required to provide particulars in the return under regulation 85 of any notional payment which is a relevant payment made by the employer to the employee (as particulars of it may be required under regulation 73 or 74 (annual returns of relevant payments)).
Quarterly return if a car becomes available or unavailable (Form P46 (Car))I1290
1
This regulation applies if—
a
section 120 of ITEPA (benefit of car treated as earnings) treats the benefit of a car as giving rise to an amount as earnings of an employee received in a tax year, and
b
one or more of the following occurs in a tax quarter—
i
the car becomes available;
ii
the car becomes unavailable;
iii
the car is available and the employee’s employment becomes subject to the benefits code (as defined by regulation 85(3)).
F221A
This regulation does not apply if the reason a car becomes available or unavailable is that one car is replaced with another.
2
The employer must provide the F13HMRC with the following information in respect of the employee not later than 28 days after the end of the tax quarter.
3
The information is—
a
the employee’s name,
b
the employee’s national insurance number, if known,
c
details of the car in question,
d
the interim sum determined at step 4 of section 121(1) of ITEPA (method of calculating cash equivalent of benefit of a car),
e
any capital sum contributed by the employee to expenditure on the provision of the car or on any qualifying accessory which is taken into account in so determining the interim sum in respect of the car,
f
any amount which, as a condition of the car being available for the employee’s private use, the employee is required to pay in the tax year concerned for that use (whether by way of deduction from relevant payments or otherwise),
g
whether any fuel is provided for private use.
4
In this regulation—
“available” and “unavailable” are to be read in accordance with sections 116(1) and 143(2) of ITEPA (meaning of when car is available and unavailable to employee);
“qualifying accessory” has the meaning given in section 125 of ITEPA (meaning of accessory etc).
Termination awards: information to be providedI991
1
Before 7th July following the end of the tax year, an employer must, in respect of each employee who received a termination award, provide the Inland Revenue with the information specified in paragraph (3) relating to that award.
2
“Termination award” means an award consisting of payments combined with other benefits, or consisting solely of other benefits—
a
which were awarded in that tax year in connection with the termination of the employee’s employment with the employer, or any change in the duties of or earnings from that employment,
b
which when provided (whether in that or a subsequent tax year) would constitute payments and other benefits received to which Chapter 3 of Part 6 of ITEPA applies (payments and benefits on termination of employment etc), and
c
the total amount of which is estimated by the employer to exceed £30,000, when aggregated with other payments and other benefits provided or to be provided (whether in that or a subsequent tax year) in respect of the same person as mentioned in section 404(1) of ITEPA (aggregation of payments in respect of other related employments).
3
The information to be provided is—
a
the total amount of the payments and other benefits awarded;
b
the total amount of the payments made in that tax year in connection with the award;
c
details of the non-cash benefits provided in that tax year in connection with the award, other than benefits previously contained in a return for that tax year under regulation 85, and the total amount of their amounts calculated in accordance with section 415(2) of ITEPA (valuation of benefits);
d
the estimated total number of the tax years in which payments and non-cash benefits are to be provided in connection with the award and, if the duration of any of those payments and non-cash benefits is capable of being reduced in certain circumstances, details of those circumstances;
e
the estimated total amount of the payments to be made in subsequent tax years in connection with the award;
f
a description of each of the other benefits to be provided in subsequent tax years in connection with the award, and the terms of their provision.
4
In calculating the cash equivalents of non-cash benefits for the purposes of this regulation, the employer must make all deductions and other adjustments which the employer is able to show, by reference to information in the employer’s possession or otherwise available to the employer, are authorised or required by any of the provisions of the benefits code as applied by section 415 of ITEPA.
5
In calculating the total amount of payments and other benefits for the purposes of paragraphs (2)(c) and (3)(a), the employer—
a
must have regard to the provisions of Chapter 3 of Part 6 of ITEPA,
b
must take into account the matters referred to in paragraph (3)(d),(e) and (f), and
c
in valuing the amount of non-cash benefits for future tax years in connection with the award, must assume that the provisions of ITEPA relating to those benefits will remain unchanged with respect to those years.
6
Information required to be provided by an employer in accordance with paragraphs (1) and (3) may be provided after the termination award is made but before the end of the tax year in which it is made.
7
If information is provided in accordance with paragraph (6), paragraph (3)(b) and (c) have effect, so far as concerns the providing of information relating to the tax year, as if they required the amounts and benefits there specified to be estimated by the employer as accurately as possible.
8
This regulation is subject to regulation 93 (return if more than one employer).
9
In this regulation and regulations 92, 93 and 96 (further provisions about termination awards)—
“employee” includes a former employee; and
“employer” includes a former employer.
Termination awards: return if award changesI1492
1
Paragraph (3) applies if—
a
information has not been provided by the employer under regulation 91(1) solely because either—
i
the total amount of payments and other benefits awarded in the tax year in respect of the employee is estimated in accordance with regulation 91(2)(c) not to exceed £30,000, or
ii
the award made in the tax year consisted of payments only, and
b
there is a change in the award in a subsequent tax year.
2
“Change in the award” means—
a
that there is a change in—
i
the amount of the payments awarded, or
ii
the nature and amounts of the other benefits awarded,
so that the total amount of those payments and other benefits is estimated in accordance with regulation 91(2)(c) to exceed £30,000; or
b
that the nature of the award is changed so that it consists—
i
of payments combined with other benefits, or
ii
solely of other benefits,
estimated in accordance with regulation 91(2)(c) to exceed £30,000.
3
The employer must, before 7th July following the tax year in which the change in the award occurred, provide the Inland Revenue with the information specified in regulation 91(3) with respect to those payments and other benefits.
4
Paragraph (5) applies if, after the employer has provided information in accordance with regulation 91(1) or paragraph (3) above, there is a material change—
a
in the amount of the payments awarded, or
b
in the nature and amounts of the other benefits awarded,
in relation to the employee.
5
The employer must, before 7th July following the end of the tax year in which the material change occurred, give details of the material change to the Inland Revenue.
6
For the avoidance of doubt, an employer is not required to provide details under this regulation of a change which arises solely because of amendments to the provisions of ITEPA which relate to non-cash benefits.
7
This regulation is subject to regulation 93 (return if more than one employer).
Termination awards: return if more than one employerI1993
1
This regulation applies if the payments and other benefits aggregated in accordance with regulation 91(2)(c) include amounts in respect of different employments with more than one employer.
2
The person who must provide information to the Inland Revenue under regulation 91 or 92, or to the employee under regulation 96, is the employer providing the greatest amount of payments and other benefits so aggregated.
Information to be given to employees
Employers: information to employees of other earnings (Forms P11D and P9D)I394
1
Before 7th July following the end of a tax year, the employer must give a statement to every current employee in respect of whom particulars are to be provided under regulation 85(1) by the employer for that tax year.
2
The statement must contain the particulars provided under regulations 86 and 87 in so far as they relate to the employee.
3
If a person who was a current employee ceases to be an employee at any time before 7th July following the end of the tax year, the statement is given to the employee if it is sent or delivered to, or left at, that person’s usual or last known address.
4
A former employee in respect of whom particulars are to be provided under regulation 85(1) by the employer for a tax year may by notice require the employer to give the statement specified in paragraph (2) to that former employee—
a
before 7th July following the end of the tax year, or
b
within 30 days of receiving the notice,
whichever is the later.
5
The notice may be given to the employer at any time up to 3 years after the end of the tax year.
6
A former employee who has received a statement from the employer under paragraph (4) in respect of a tax year may not require a further statement from the employer under that paragraph in respect of the same tax year.
7
In this regulation—
“current employee” means a person who was an employee on 5th April in the tax year to which the particulars provided under regulation 85(1) relate;
“former employee” means a person who was an employee during a part of the tax year to which the particulars provided under regulation 85(1) relate, but who was no longer an employee on 5th April in that tax year.
Third parties: information to employees of other earningsI1695
1
This regulation applies if a person (“the third party”) has, in a tax year—
a
made any unrelated payments to, or on behalf of, another person’s employee, or
b
provided any unrelated benefits to, or in respect of, another person’s employee.
2
Before 7th July following the end of the tax year, the third party must give the employee a statement containing such of the particulars specified by regulations 86 and 87 as relate to the unrelated payments or unrelated benefits.
3
A benefit or payment is “unrelated” if—
a
the employee’s employer is not required to provide particulars about it under regulation 85(1), and
b
the third party would have been required to provide particulars about it under regulation 85(1) had the third party been the employee’s employer.
Termination awards: information to employeesI2596
1
This regulation applies if an employer is required to provide the information specified in regulation 91(3) to the Inland Revenue by—
a
regulation 91(1) (termination award), or
b
regulation 92(3) (change in termination award).
2
The employer must also give a copy of that information to the employee before 7th July following the end of the tax year.
3
A copy of the information is given to the employee if it is sent or delivered to, or left at, the employee’s usual or last known address.
4
As to the person who is the employer in cases where there is more than one employer, see regulation 93.
CHAPTER 3PAYE RECORDS
F44Retention by employer of PAYE records97
1
An employer must keep and preserve for not less than three years after the end of the tax year to which they relate all PAYE records which are not required to be sent to HMRC by other provisions in these Regulations.
2
The duty under paragraph (1) to keep and preserve PAYE records may be discharged by preserving them in any form or by any means.
3
“PAYE records” means the following documents and records—
a
all wages sheets, deductions working sheets, documents completed under regulation 46 (Form P46) F115, information provided under regulation 40A(1) (duty of employee to assist with completion of new employee fields in returns under regulations 67B and 67D) and other documents and records relating to—
i
the calculation of the PAYE income of the employees,
ii
relevant payments to the employees, or
iii
the deduction of tax from, or accounting for tax in respect of, such payments, and
b
all documents relating to any information which an employer is required to provide to HMRC under regulation 85 (Forms P11D and P9D).
F24CHAPTER 4DEBTS OF MANAGED SERVICE COMPANIES
Pt. 4 Ch. 4 inserted (6.8.2007) by The Income Tax (Pay as You Earn) (Amendment No. 2) Regulations 2007 (S.I. 2007/2069), regs. 1, 2
Interpretation of Chapter 497A
1
In this Chapter—
“HM Revenue and Customs” means Her Majesty’s Revenue and Customs;
“lower amount” means the amount mentioned in regulation 97C(5);
“managed service company” has the meaning given by section 61B of ITEPA;
“paragraph (b) associate” means a person who—
- a
is within section 688A(2)(d), and
- b
is within that provision by virtue of a connection with a person who is within section 688A(2)(b);
- a
“paragraph (c) associate” means a person who—
- a
is within section 688A(2)(d), and
- b
is within that provision by virtue of a connection with a person who is within section 688A(2)(c);
- a
“qualifying period” means a tax period beginning on or after 6th August 2007;
“relevant PAYE debt” means a debt specified in regulation 97B;
“specified amount” means the amount mentioned in regulation 97C(1)(b);
“transfer notice” means the notice mentioned in regulation 97C(4);
“transferee” means the person mentioned in regulation 97C(4).
2
In this Chapter references to section 688A, however expressed, are references to section 688A of ITEPA.
Relevant PAYE debts of managed service companies97B
1
A managed service company has a relevant PAYE debt if—
a
a managed service company must pay an amount of tax for a qualifying period, and
b
one of conditions A to E is met.
2
Condition A is met if—
a
an amount of tax for a qualifying period has been determined in accordance with regulation 80 (determination of unpaid tax and appeal against determination), and
b
any part of the tax determined has not been paid within 14 days from the date on which the determination became final and conclusive.
F1162A
Condition A2 is met if—
a
HMRC serve a notice on an employer under regulation 75A(5) (power of HMRC to issue a notice and certificate in cases where regulation 67B or 67D returns are not made, etc) requiring payment of the amount of tax they consider the employer is liable to pay, and
b
any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the notice is prepared.
3
Condition B is met if—
a
an employer delivers a return under regulation 73 (annual return of relevant payments) for the tax year 2007-08, or any later tax year, showing an amount of total net tax deducted by the employer for that tax year,
b
HM Revenue and Customs prepare a certificate under regulation 76 (certificate if tax in regulation 73 return is unpaid) showing how much of that amount remains unpaid, and
c
any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the certificate is prepared.
4
Condition C is met if—
a
HM Revenue and Customs prepare a certificate under regulation 77(6) (return and certificate if tax may be unpaid) showing an amount of tax which the employer is liable to pay for a qualifying period, and
b
any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the certificate is prepared.
5
Condition D is met if—
a
HM Revenue and Customs serve notice on an employer under regulation 78(4) (notice and certificate if tax may be unpaid) requiring payment of the amount of tax which they consider the employer is liable to pay, and
b
any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the notice is prepared.
6
Condition E is met if—
a
HM Revenue and Customs prepare a certificate under regulation 79(2) (certificate after inspection of PAYE records) showing an amount of tax which it appears that the employer is liable to pay for a qualifying period,
b
HM Revenue and Customs make a written demand for payment of that amount of tax, and
c
any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the written demand for payment is made.
Transfer of debt of managed service company97C
1
This regulation applies if—
a
a managed service company has a relevant PAYE debt, and
b
an officer of Revenue and Customs is of the opinion that the relevant PAYE debt or a part of the relevant PAYE debt (the “specified amount”) is irrecoverable from the managed service company within a reasonable period.
2
HM Revenue and Customs may make a direction authorising the recovery of the specified amount from the persons specified in section 688A(2) (managed service companies: recovery from other persons).
3
Upon the making of a direction under paragraph (2), the persons specified in section 688A(2) become jointly and severally liable for the relevant PAYE debt, but subject to what follows.
4
HM Revenue and Customs may not recover the specified amount from any person in accordance with a direction made under paragraph (2) until they have served a notice (a “transfer notice”) on the person in question (the “transferee”).
5
If an officer of Revenue and Customs is of the opinion that it is appropriate to do so, HM Revenue and Customs may accept an amount less than the specified amount (the “lower amount”) from a transferee; but this acceptance shall not prejudice the recovery of the specified amount from any other transferee.
6
HM Revenue and Customs may not serve a transfer notice on a person mentioned in section 688A(2)(c), or on a paragraph (c) associate, if the relevant PAYE debt is incurred before 6th January 2008.
7
HM Revenue and Customs may not serve a transfer notice on a person mentioned in section 688A(2)(c), or on a paragraph (c) associate, unless an officer of Revenue and Customs certifies that, in his opinion, it is impracticable to recover the specified amount from persons mentioned in paragraphs (a) and (b) of section 688A(2) and from paragraph (b) associates.
8
In determining, for the purposes of paragraph (7), whether it is impracticable to recover the specified amount from persons mentioned in paragraphs (a) and (b) of section 688A(2) and from paragraph (b) associates, the officer of Revenue and Customs may have regard to all managed service companies in relation to which a person is a person mentioned in paragraph (a) or (b) of section 688A(2) or a paragraph (b) associate.
9
In determining which of the persons mentioned in section 688A(2)(c) and which of the paragraph (c) associates are to be served with transfer notices and the amount of those notices, HM Revenue and Customs must have regard to the degree and extent to which those persons are persons who (directly or indirectly) have encouraged or been actively involved in the provision by the managed service company of the services of the individual mentioned in that provision.
Time limits for issue of transfer notices97D
1
A transfer notice must be served before the end of the period determined in accordance with this regulation.
2
Paragraphs (3) to (7) apply if the transfer notice is served on a person mentioned in paragraph (a) or (b) of section 688A(2) or on a paragraph (b) associate.
3
In a case in which condition A in regulation 97B is met, the transfer notice must be served before the end of a period of 12 months beginning with the date on which the determination became final and conclusive.
F1173A
In a case in which condition A2 in regulation 97B is met, the transfer notice must be served before the end of a period of 12 months beginning with the date on which HMRC serve notice to the employer under regulation 75A(5).
4
In a case in which condition B in regulation 97B is met, the transfer notice must be served before the end of a period of 12 months beginning with the date on which HM Revenue and Customs received the return delivered under regulation 73.
5
In a case in which condition C in regulation 97B is met, the transfer notice must be served before the end of a period of 12 months beginning with the date on which HM Revenue and Customs prepare the certificate under regulation 77(6).
6
In a case in which condition D in regulation 97B is met, the transfer notice must be served before the end of a period of 12 months beginning with the date on which HM Revenue and Customs serve notice to the employer under regulation 78(4).
7
In a case in which condition E in regulation 97B is met, the transfer notice must be served before the end of a period of 12 months beginning with the date on which HM Revenue and Customs carry out the inspection of the employer’s PAYE records.
8
If the transfer notice is served on a person mentioned in paragraph (c) of section 688A(2) or on a paragraph (c) associate, the transfer notice must be served before the end of a period of F50three months beginning with the date on which the officer of Revenue and Customs certifies the matters specified in regulation 97C(7).
Contents of transfer notice97E
1
A transfer notice must contain the following information—
a
the name of the managed service company to which the relevant PAYE debt relates;
b
the address of the managed service company to which the relevant PAYE debt relates;
c
the amount of the relevant PAYE debt;
d
the tax periods to which the relevant PAYE debt relates;
e
if the tax periods to which the relevant PAYE debt relates are comprised in more than one tax year, the apportionment of the relevant PAYE debt among those tax years;
f
which of the conditions A to E specified in regulation 97B is met;
g
the transferee’s name;
h
the transferee’s address;
j
whether the transferee is a person mentioned in paragraph (a), (b) or (c) of section 688A, a paragraph (b) associate or a paragraph (c) associate;
k
if the transferee is a person mentioned in paragraph (c) of section 688A or a paragraph (c) associate—
i
the date on which the officer of Revenue and Customs certified the matters specified in regulation 97C(7), and
ii
the names of the persons from whom it has been impracticable to recover the specified amount;
l
the specified amount;
m
the tax periods to which the specified amount relates;
n
if the tax periods to which the specified amount relates are comprised in more than one tax year, the apportionment of the specified amount among those tax years;
o
the address to which payment must be sent;
p
the address to which an appeal must be sent.
2
The transfer notice may specify the lower amount if HM Revenue and Customs are prepared to accept the lower amount from the transferee.
3
The transfer notice must also contain a statement, made by the officer of Revenue and Customs serving the notice, that in his opinion the specified amount is irrecoverable from the managed service company within a reasonable period.
Payment of the specified amount97F
1
If a transfer notice is served, the transferee must pay the specified amount to HM Revenue and Customs at the address specified in the transfer notice.
2
The transferee must pay the specified amount within 30 days beginning with the date on which the transfer notice is served (the “specified period”).
3
If a transfer notice is served on a person mentioned in paragraph (a) or (b) of section 688A(2), or on a paragraph (b) associate, the specified amount carries interest from the reckonable date until the date on which payment is made.
4
If a transfer notice is served on a person mentioned in paragraph (c) of section 688A(2), or on a paragraph (c) associate, the specified amount carries interest from the day following the expiry of the specified period until the date on which payment is made.
Appeals97G
1
A transferee may appeal against the transfer notice.
2
A notice of appeal must—
a
be given to HM Revenue and Customs at the address specified in the transfer notice within 30 days beginning with the date on which the transfer notice was served, and
b
specify the grounds of the appeal.
3
The grounds of appeal are any of the following—
a
that the relevant PAYE debt (or part of the relevant PAYE debt) is not due from the managed service company to HM Revenue and Customs;
b
that the specified amount does not relate to a company which is a managed service company;
c
that the specified amount is not irrecoverable from the managed service company within a reasonable period;
d
that the transferee is not a person mentioned in section 688A(2);
e
that the transferee was not a person mentioned in section 688A(2) during the tax periods to which the specified amount relates;
f
that the transferee was not a person mentioned in section 688A(2) during some part of the tax periods to which the specified amount relates
g
that the transfer notice was not served before the end of the period specified in regulation 97D;
h
that the transfer notice does not satisfy the requirements specified in regulation 97E;
j
in the case of a transferee mentioned in section 688A(2)(c) or of a paragraph (c) associate, that it is not impracticable to recover the specified amount from persons mentioned in paragraphs (a) and (b) of section 688A(2) or from paragraph (b) associates;
k
in the case of a transferee mentioned in section 688A(2)(c) or of a paragraph (c) associate, that the amount specified in the transfer notice does not have regard to the degree and extent to which the transferee is a person who (directly or indirectly) has encouraged or been actively involved in the provision by the managed service company of the services of the individual mentioned in that provision.
4
Paragraph (3)(a) is subject to regulation 97H(4).
F435
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Procedure on appeals97H
1
On an appeal F11that is notified to the tribunal, the tribunal shall uphold or quash the transfer notice.
2
The general rule in paragraph (1) is subject to the following qualifications.
3
In the case of the ground of appeal specified in regulation 97G(3)(a), the F39tribunal shall investigate the matter and shall—
a
uphold the amount of the relevant PAYE debt specified in the transfer notice, or
b
reduce or increase the amount of the relevant PAYE debt specified in the transfer notice to such amount as in F40the tribunal’s opinion is just and reasonable.
4
If the F4tribunal determines the amount of the relevant PAYE debt of a managed service company under paragraph (3), that amount is conclusive as to the amount of that relevant PAYE debt in any later appeal relating to that debt.
5
In the case of the ground of appeal specified in regulation 97G(3)(f), the F32tribunal may reduce the amount specified in the transfer notice to an amount determined in accordance with the equation—
6
In paragraph (5)—
RA means the reduced amount;
P means the number of days in the tax periods specified in the transfer notice during which the transferee was a person mentioned in section 688A(2);
TP means the number of days in the tax periods specified in the transfer notice;
AS means the amount specified in the transfer notice.
Withdrawal of transfer notices97J
1
A transfer notice shall be withdrawn if the F1tribunal quashes it.
2
A transfer notice may be withdrawn if, in the opinion of an officer of Revenue and Customs, it is appropriate to do so.
3
If a transfer notice is withdrawn, HM Revenue and Customs must give written notice of that fact to the transferee.
Application of Part 6 of TMA97K
1
For the purposes of this Chapter, Part 6 of TMA (collection and recovery) applies as if—
a
the transfer notice were an assessment, and
b
the amount specified in the transfer notice, and any interest payable on that amount under paragraph (3) or (4) of regulation 97F, were income tax charged on the transferee;
and that Part of that Act applies with the modification specified in paragraph (2) and any other necessary modifications.
2
Summary proceedings for the recovery of the specified amount may be brought in England and Wales or Northern Ireland at any time before the end of a period of 12 months beginning immediately after the expiry of the period mentioned in regulation 97F(2).
3
The specified amount is one cause of action or one matter of complaint for the purposes of proceedings under sections 65, 66 and 67 of TMA (magistrates’ courts, county courts and inferior courts in Scotland).
4
But paragraph (3) does not prevent the bringing of separate proceedings for the recovery of each of the amounts which the transferee is liable to pay for any tax period.
Repayment of surplus amounts97L
1
This regulation applies if the amounts paid to HM Revenue and Customs in respect of a relevant PAYE debt exceed the specified amount.
2
HM Revenue and Customs shall repay the difference on a just and equitable basis and without unreasonable delay.
3
Interest on any sum repaid shall be paid in accordance with regulation 83 (interest on tax overpaid).
Regs. 67B-67H and cross-headings inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 27(b) (with regs. 54-57)