PART 3DEDUCTION AND REPAYMENT OF TAX
CHAPTER 1DEDUCTION AND REPAYMENT
The non-cumulative basis
Non-cumulative basis: employee not paid weekly or monthly30
1
This regulation applies if—
a
an employer normally makes main relevant payments to an employee at regular intervals which are longer than a week, other than monthly, and
b
the employee’s code is used on the non-cumulative basis.
2
Each main relevant payment in a tax year is treated for the purposes of calculating the deduction of tax as having been made at the end the period which—
a
starts on 6th April, and
b
finishes at the end of the employee’s regular payment interval.
3
If the employee’s main relevant payments are normally made at regular intervals which are longer than a year, any such payment in a tax year is treated, for the purposes of calculating the deduction of tax, as made on 5th April in that tax year.
4
But, in every case, the employer must record the actual date of every payment in the deductions working sheet.