PAYE income paid after employment ceasedU.K.
37.—(1) This regulation applies if a relevant payment is made to an employee after the employment has ceased—
(a)by the former employer in respect of the former employment, or
(b)by any other person in respect of an obligation of the former employer,
and the payment has not been included in Form P45.
[F1(1A) But this regulation does not apply if regulation 37A applies.]
[F2(2) [F3The] person making the payment must deduct tax on the non-cumulative basis using the 0T Code.
F4(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
(3) But—
(a)the payment does not affect the cessation of employment, and
(b)the provisions listed in paragraph (4) do not apply.
(4) The provisions are—
(5) The person making the payment must record the following information in a deductions working sheet (which the person must prepare for the purpose if one has not already been prepared for that tax year).
(6) The information is—
(a)the date of the payment,
(b)the amount of the relevant payment, and
(c)the amount of tax deducted on making the payment, or to be deducted or accounted for under regulation 62(4) or (5) (notional payments).
(7) The person making the payment must also notify the employee of the information mentioned in paragraph (6) without unreasonable delay.
Textual Amendments
F1Reg. 37(1A) inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 5
F2Reg. 37(2)-(2B) substituted for reg. 37(2) (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1054), regs. 2, 3
F3Word in reg. 37(2) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 65(a)
F4Reg. 37(2A) omitted (6.4.2012) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 65(b)
F5Reg. 37(2B) omitted (6.4.2012) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 65(c)
F6Words in reg. 37(4) omitted (6.4.2011) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 8(b)(i)
F7Words in reg. 37(4) omitted (6.4.2011) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 8(b)(ii)
Commencement Information