Application to pension payers and pensionersU.K.
11.—(1) For the purposes of these Regulations—
(a)pension payers are treated as employers;
(b)pensioners are treated as employees; and
(c)a pensioner’s “employment” with a pension payer starts when the pension starts and ends when the pension ends.
(2) The following regulations do not apply to pension payers or pensioners in their capacity as such—
| regulation 25 | cumulative basis: subsidiary PAYE income of employee paid weekly or at greater intervals |
| F1. . . | F1. . . |
| F1. . . | F1. . . |
| regulation 38 | death of employee (other than pensioner) |
| Chapter 2 of Part 3 | new employees (other than pensioners): Forms P45 and P46 |
| regulation 63 | repayment during unpaid leave |
| regulation 64 | trade disputes |
| regulation 65 | repayment if no longer employed |
| regulation 71 | modification of [F2regulations 67G and 68] in case of trade dispute |
| regulation 75 | additional return in case of trade dispute |
| regulations 85 to 89 | employers: annual return of other earnings |
| regulation 90 | quarterly return if car becomes available or unavailable |
| regulation 91 | termination awards: information to be provided |
| regulation 92 | termination awards: return if award changes |
| regulation 93 | termination awards: return if more than one employer |
| regulation 94 | employers: information to employees of other earnings |
| regulation 95 | third parties: information to employees of other earnings |
| regulation 96 | termination awards: information to employees |
| regulation 100 | tips: special arrangements |
| regulation 102(1) | succession to a business etc: employees (other than pensioners) |
| regulation 104 | succession to a business: trade disputes |
| Part 6 | PAYE settlement agreements |
| Chapter 3 of Part 7 | holiday pay funds |
| regulation 151 | obtaining the claimant’s Form P45 |
| regulation 167 | jobseeker’s allowance paid by employer |
| regulation 168 | regulation 167 cases: application of other regulations. |
Textual Amendments
F1Words in reg. 11(2) omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(4), 7
F2Words in reg. 11(2) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 5
Commencement Information