34.—(1) The Inland Revenue may [F1, subject to paragraph (1A),] authorise the employer of a personal employee to deduct tax from each relevant payment made to the employee by reference to the appropriate taxable payments in the simplified tax tables.
[F2(1A) But authorisation under paragraph (1) must not be given on or after 6th April 2012.]
(2) The amount of tax to be deducted must be—
(a)calculated by reference to the aggregate of the relevant payments made to the authorised personal employee during the payment period, and
(b)reduced by the amount of tax calculated, by reference to that aggregate, when the employer made the previous relevant payment in the same payment period.
(3) In this regulation—
“payment period” means the interval for which free pay is calculated shown on the deductions working sheet issued in accordance with regulation 35(3);
“personal employee” means—
a person employed at the employer’s home to provide domestic or personal services for the employer or the employer’s family, or
a person employed to assist the employer with any business, profession or course of study which, solely because of any physical or mental disability, the employer would not be able to carry on without the assistance of the personal employee;
and “authorised personal employee” means a personal employee in respect of whom an authorisation under paragraph (1) is in force;
“simplified tax tables” means the parts of the tax tables which are prepared by the Board of Inland Revenue for use under this regulation.
(4) The following regulations do not apply to cases in which this regulation and regulation 35 apply—
| regulation 15 | flat rate codes |
| regulation 16 | continued application of employee’s code |
| regulation 21 | deduction and repayment of tax by reference to employee’s code |
| regulations 22 to 25 | cumulative basis |
| regulations 26 to 31 | non-cumulative basis |
| regulations 32 and 33 | higher rate and nil tax codes |
| regulation 36 | cessation of employment: Form P45 |
| regulations 42 to 45 | employer to complete Form P45 |
| regulation 55 | PAYE pension income paid by former employer |
| regulation 66 | deductions working sheets. |
Textual Amendments
F1Words in reg. 34(1) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 64(a)
F2Reg. 34(1A) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 64(b)
Commencement Information