The Income Tax (Pay As You Earn) Regulations 2003

[F1 Relief from income tax on PAYE income: information about deductible expenses U.K.

65A.— (1) This regulation applies if, in relation to a tax year—

(a) an employee is entitled to relief from income tax in consequence of deductions allowed under Chapter 2 of Part 5 of ITEPA (deductions for employee’s expenses) (“the deductible expenses”),

(b) the total amount of the deductible expenses for that employee in respect of all employments in that tax year does not exceed £2,500, and

(c) the employee has not been given a notice under section 8 of TMA (personal return) or delivered a purported return within section 12D of TMA (returns made otherwise than pursuant to a notice) for the tax year to which the deductible expenses relate.

(2) For the purposes of paragraph (1)(c), a notice under section 8 of TMA is treated as not having been given to an employee if that notice has been withdrawn in accordance with section 8B of that Act (withdrawal by HMRC of notice under section 8 or 8A).

(3) Without prejudice to section 711 of ITEPA (right to make a return), the employee may notify HMRC of the deductible expenses by providing specified information relating to those expenses to HMRC in accordance with this regulation.

(4) For the purposes of paragraph (3), the specified information in relation to each tax year is the nature and amount of each of the deductible expenses incurred in respect of each of the employee’s employments.

(5) The specified information must be provided in the form and manner given in a direction made by the Commissioners for Her Majesty’s Revenue and Customs for this purpose.

(6) A direction made under paragraph (5) may also—

(a) authorise, or specify a requirement for, the delivery of information by an approved method of electronic communication, and

(b) where such a requirement is specified, specify the persons required to deliver information to HMRC by the approved method of electronic communication.

(7) The specified information cannot be provided more than 4 years after the end of the tax year to which the information relates.]

Textual Amendments

F1 Reg. 65A inserted (6.5.2022) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022 (S.I. 2022/227), regs. 1(3), 3