The Income Tax (Pay As You Earn) Regulations 2003

How information must or may be delivered by employersU.K.

211.—(1) Table 10 applies to determine how employers must or may comply with the requirements of the regulations listed in column 1.

(2) The requirements of the regulation must be complied with in a document or format provided or approved by the Board of Inland Revenue if so indicated in column 4.

(3) Where appropriate, the relevant form number is listed in column 3.

(4) Instead of sending a document to the Inland Revenue, the requirements of the regulation may be complied with by an employer arranging for the information it would contain to be delivered to the Inland Revenue by an approved method of electronic communications if so indicated in column 5.

Table 10
Regulations which require approved document or format, and which permit electronic delivery
1.2.3.4.5.
RegulationDescription of informationForm numberApproved document or formatElectronic communications
F1. . .F1. . .F1. . .F1. . .F1. . .
F1. . .F1. . .F1. . .F1. . .F1. . .
36(1), (2)(a)cessation of employmentForm P45, Part 1yesyes
36(1), (2)(b)cessation of employmentForm P45, Parts 1A, 2, 3yes [F2not applicable]
38(1)death of employeeForm P45, Part 1yesyes
39(1)death of pensionerForm P45, Part 1yesyes
42(8)procedure if new employer receives Form P45Form P45, Part 3yesyes

46(4), 47(2)(a)

48(2)(a)

49(2)(a)

information to be provided if code not knownForm P46yesyes
52(3)late presentation of Form P45Form P45, Part 3yesyes
[F355(3)(a) information on retirement P46(Pen)yesyes]
56(3)procedure if new pension payer receives Form P45Form P45, Part 3yesyes
57(2)information to be provided if code not known (non-UK resident pensioners) [F4Form P46(Pen)]yesyes
58(3)information to be provided if code not known (UK resident pensioners) [F4Form P46(Pen)]yesyes
60(3)late presentation of Form P45Form P45, Part 3yesyes
67(1)information to employees about payments and tax deductedForm P60yes [F5not applicable]
73annual return of relevant payments liable to deduction of taxForms P35 and P14yesyes
[F673A annual return of relevant payments by virtue of a retrospective tax provisionForm P35 (RLyesno]
74annual return of relevant payments not liable to deduction of taxForm P38Ayesyes
77(4)return of tax for which employer is liable under regulation 68Form P100yesno
F7. . .F7. . .F7. . .F7. . .F7. . .
85(1)(a) and (b)employers: annual return of other PAYE income: benefits code employeeForm P11Dyesyes
85(2)employers: annual return of other PAYE income: declarationForm P11D(b)yesyes
90(2)quarterly return of cars becoming available or unavailableForm P46 (car)yesyes
[F898(4) multiple PAYE schemesForm P350yesyes]
129(1)reserve forces' pay: certificate of tax deductedForm P59yesno
132(1)reserve forces' pay: end of year certificateForm P60yes [F5not applicable]
137(1)holiday pay funds: certificate of tax deductedForm P403yesno
152(2)deductions working sheet for claimants awarded taxable JSAForm PB8yesno
153(9)Department’s return for claimant who delivers Form P45Forms PB3 and P45 Part 3yesno
154(2)Department’s return for claimant who does not deliver Form P45Form PB3yesno
157(2)(b)claimant’s end of year certificateForm P60Uyes [F5not applicable]
157(2)(c)Department’s end of year returnForm P14Uyesno
159(2)cessation of award of JSAForm P45Uyesno
160(2)(b)Department’s notification of taxable JSA adjustmentForm P180yesno
164(2)Department’s quarterly statement to Board of receipts and payments in respect of taxable JSAyesno
[F9184D deductions working sheet for claimants awarded taxable ESAForm PB8yesno
184E(9)Department’s return for claimant who delivers form P45Forms PB8 and P45 Part 3yesyes
[F10184G(1)]Department’s return for claimant who does not deliver form P45Form PB3yesyes
184I(2)(b)claimant’s end of year certificateForm P60ESAyes [F5not applicable]
184J(2)Department’s end of year returnForm P14Uyesyes
184L(1)cessation of award of ESAForm P45ESAyesyes
184Q(2)(b)Department’s notification of taxable ESA adjustmentForm P180yesno
184S(2)Department’s quarterly statement to HMRC of receipts and payments in respect of taxable ESAyesno]

(5) If an employer delivers electronically the return required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)), the statement and declaration and the certificate must, instead of being signed as required by regulation 73(8), be authenticated by or on behalf of the employer in such manner as may be approved by the Board of Inland Revenue.

[F11(6) For the purposes of this regulation “ESA” means employment and support allowance.]

Textual Amendments

F7Words in reg. 211 Table 10 omitted (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015 (S.I. 2015/1927), regs. 1(1), 13