15. For the purposes of giving effect to any enactment or instrument which refers to an amount which is, or would in certain circumstances be, payable to the collector, paragraph (2) of regulation 68 has effect as if that paragraph required payment of the amount to which it refers to the collector.
Commencement Information
I1Sch. 1 para. 15 in force at 6.4.2004, see reg. 1
16.—(1) This paragraph applies to a person (a “former FPCS employee”)—
(a)who was employed by an employer during a part of the tax year ending 5th April 2002, but who was no longer employed by that employer on 5th April 2002, and
(b)in respect of whom the employer—
(i)has provided information to the Inland Revenue under the FPCS arrangement for the tax year ending 5th April 2002, or
(ii)has delivered information by an approved method of electronic communications to an official computer system under the FPCS arrangement for the tax year ending 5th April 2002, but
(c)in respect of whom no particulars were required to be provided by the employer under regulation 46(1) of the 1993 Regulations(1) for the tax year ending 5th April 2002.
(2) The former FPCS employee may by notice require the employer to give a statement to the former FPCS employee containing—
(a)particulars of the amount of the taxable profit, if any, for the tax year ending 5th April 2002 in respect of car allowances and motor mileage allowances paid to the former FPCS employee in the tax year ending 5th April 2002 for business travel, calculated by reference to the FPCS arrangement, or
(b)particulars of the total amount of the car allowances and motor mileage allowances paid to the former FPCS employee in the tax year ending 5th April 2002 for business travel, and the total amount of miles covered by the former FPCS employee in the tax year ending 5th April 2002 in the course of business travel for which the motor mileage allowances were paid.
(3) The former FPCS employee may give the notice to the employer at any time before 6th April 2005.
(4) The employer must give the statement to the former FPCS employee within 30 days of receiving the notice.
(5) A former FPCS employee who has received the statement from the employer may not require a further statement from the employer in respect of the tax year ending 5th April 2002.
(6) In this paragraph—
“business travel” has the meaning given by section 168(5)(c) of ICTA(2) as that definition had effect for the tax year ending 5th April 2002 by virtue of regulation 46AA(6) of the 1993 Regulations(3);
“the FPCS arrangement” means the arrangement known as the Fixed Profit Car Scheme made between the employer and the Inland Revenue for providing information in respect of payments of car allowances and motor mileage allowances made to employees for business travel.
(7) The reference in sub-paragraph (1)(b)(ii) to the delivery of information by an approved method of electronic communications to an official computer system includes, in relation to information which was delivered before the commencement of these Regulations, a reference to the delivery of information to an official computer system within the meaning of regulation 2(1) of the 1993 Regulations by a means of electronic communications approved for the purposes of regulation 46AA(3) of those Regulations.
Commencement Information
I2Sch. 1 para. 16 in force at 6.4.2004, see reg. 1
17.—(1) This paragraph applies to a former employee who would be a former FPCS employee were it not for the fact that the employer was required under regulation 46(1) of the 1993 Regulations to provide particulars in respect of the former employee for the tax year ending 5th April 2002.
(2) If the former employee gives notice to the employer under paragraph (4) of regulation 94 requiring a statement relating to the tax year ending 5th April 2002, the statement must contain (in addition to the particulars mentioned in paragraph (2) of that regulation)—
(a)particulars of the amount of the taxable profit, if any, for the tax year ending 5th April 2002 in respect of car allowances and motor mileage allowances paid to the former employee in the tax year ending 5th April 2002 for business travel, calculated by reference to the FPCS arrangement, or
(b)particulars of the total amount of the car allowances and motor mileage allowances paid to the former employee in the tax year ending 5th April 2002 for business travel, and the total amount of miles covered by the former employee in the tax year ending 5th April 2002 in the course of business travel for which the motor mileage allowances were paid.
(3) “Former employee” has the same meaning as in regulation 94(7).
(4) Expressions used in this paragraph which are defined in paragraph 16 have the same meaning in this paragraph as in that paragraph.
Commencement Information
I3Sch. 1 para. 17 in force at 6.4.2004, see reg. 1
18.—(1) The following provisions have effect with the following modifications in so far as the provisions apply in relation to tax periods ending before 6th April 2004.
(2) For sub-paragraphs (a) and (b) of regulation 69(1) (due date for payments of tax) substitute “within 14 days after the end of the tax period”.
(3) In regulation 77(1) (return and certificate if tax may be unpaid) for “17 days” substitute “14 days”.
(4) In regulation 78(1) (notice and certificate if tax may be unpaid) for “17 days” substitute “14 days”.
Commencement Information
I4Sch. 1 para. 18 in force at 6.4.2004, see reg. 1
19. Regulation 82 (interest on tax overdue) does not apply in relation to unpaid tax in respect of a tax year ending on or before 5th April 1992.
Commencement Information
I5Sch. 1 para. 19 in force at 6.4.2004, see reg. 1
20.—(1) This paragraph applies if the Inland Revenue make a determination under regulation 80 (determination of unpaid tax) which relates to tax payable for a tax year ending on or before 5th April 1992.
(2) This paragraph also applies if—
(a)the inspector, at any time after 19th April 1988, made a determination under regulation 49 of the 1993 Regulations (determination of tax payable by employer),
(b)the determination relates to tax payable for a tax year ending on or before 5th April 1992, and
(c)tax remains payable pursuant to the determination immediately before the commencement of these Regulations.
(3) The tax payable pursuant to the determination carries interest at the prescribed rate from the relevant start date until payment (“the interest period”).
(4) Sub-paragraph (3) applies even if the relevant start date is a non-business day as defined by section 92 of the Bills of Exchange Act 1882(4).
(5) Any change made to the prescribed rate during the interest period applies to the tax payable pursuant to the determination from the date of change.
(6) Regulation 84 (recovery of tax and interest) applies to an amount of interest which an employer is liable to pay under this paragraph as if it were the unpaid amount for the purposes of that regulation.
(7) Paragraphs (3) and (6) of regulation 218 (certificate of interest due) apply in relation to an amount which an employer is liable to pay under this paragraph as if this paragraph were a regulation included among those listed in paragraph (4) of that regulation.
(8) Regulation 219 (payment by cheque) applies for determining when a payment is made for the purposes of this paragraph as if this paragraph were included among the provisions listed in paragraph (2) of that regulation.
(9) In this paragraph—
“inspector” means an inspector of taxes;
“the prescribed rate” means the rate applicable under section 178 of the Finance Act 1989(5) for the purposes of section 86 of TMA;
“the relevant start date” means—
in a case where the determination relates to tax payable for a tax year ending on or before 5th April 1988, 19th April 1988, and
in a case where the determination relates to tax payable for a tax year ending after 5th April 1988 but on or before 5th April 1992, the 14th day after the end of the tax year to which the determination relates.
Commencement Information
I6Sch. 1 para. 20 in force at 6.4.2004, see reg. 1
21.—(1) Regulation 82 (interest on tax overdue) has effect with the following modifications where the tax year in respect of which tax is unpaid is—
(a)the tax year ending 5th April 1993, or
(b)a tax year ending after 5th April 1993 but on or before 5th April 2004.
(2) In paragraph (1) for “the total net tax payable in respect of a tax year” substitute “the total net tax deductible by him in respect of all of his employees during a tax year”.
(3) In paragraph (4) for “a direction made under [F1regulation 72(5), 72F] or 81(4)” substitute “a direction made under regulation 42(2) or (3) or 49(5) of the 1993 Regulations(6) or regulation 72(5) or 81(4) of these Regulations”.
(4) Omit paragraph (6).
(5) For paragraph (8) substitute—
“(8) The “reckonable date” means 14 days after the end of the tax year.”
(6) After that paragraph insert—
“(9) “The 1993 Regulations” means the Income Tax (Employments) Regulations 1993.”
Textual Amendments
F1Words in Sch. 1 para. 21(3) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 17
Commencement Information
I7Sch. 1 para. 21 in force at 6.4.2004, see reg. 1
22. Regulation 83 (interest on overpaid tax) does not apply to tax which was paid by an employer in respect of a tax year ending on or before 5th April 1996.
Commencement Information
I8Sch. 1 para. 22 in force at 6.4.2004, see reg. 1
23.—(1) This paragraph applies in relation to tax which—
(a)was paid by an employer in respect of the tax year ending 5th April 1993 or in respect of a tax year ending after 5th April 1993 but on or before 5th April 1996, and
(b)is repaid to the employer after the end of the tax year in respect of which the tax was paid.
(2) If the late repayment condition is met, the tax repaid carries interest at the prescribed rate from the relevant time until the order for the repayment is issued (“the interest period”).
(3) The late repayment condition is that the tax is repaid—
(a)after the end of the tax year following the tax year in respect of which the tax was paid, and
(b)after the end of the tax year in which the tax was paid.
(4) Any change made to the prescribed rate during the interest period applies to the tax repaid from the date of change.
(5) Regulation 219 (payment by cheque) applies for determining when a payment is made for the purposes of this paragraph as if this paragraph were included among the provisions listed in paragraph (2) of that regulation.
(6) In this paragraph—
“the prescribed rate” means the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 824 of ICTA(7);
“the relevant time” means—
in a case where the tax was paid more than twelve months after the end of the tax year in respect of which the payment was made, the end of the tax year in which that tax was paid, and
in any other case, the end of the tax year after the tax year in respect of which the payment was made.
Commencement Information
I9Sch. 1 para. 23 in force at 6.4.2004, see reg. 1
24.—(1) Despite the revocations made by these Regulations, regulation 101 of the 1993 Regulations(8) (repayment of overpayments and recovery of underpayments) continues to apply in relation to an assessment for a tax year ending on or before 5th April 1996, but with the modifications mentioned in sub-paragraph (2).
(2) The modifications are—
(a)the references in paragraphs (1) and (2) of regulation 101 to the appropriate code for a subsequent year are to be read as references to the employee’s code for a subsequent tax year;
(b)the references in paragraphs (1) and (2) of that regulation to the inspector and to the collector are to be read as references to the Inland Revenue;
(c)the reference in paragraph (6) of that regulation to a direction made by the collector under regulation 42(2) of the 1993 Regulations in relation to the employee and in respect of one or more income tax periods falling within the year is to be read as including a reference to a direction under regulation 72(5) of these Regulations in relation to that employee in respect of one or more tax periods falling within the tax year;
(d)the reference in that paragraph to a direction made by the Board under regulation 42(3) of the 1993 Regulations in relation to the employee and in respect of one or more income tax periods falling within the year is to be read as including a reference to a direction under regulation 72(5) of these Regulations in relation to that employee in respect of one or more tax periods falling within the tax year;
(e)the reference in that paragraph to a direction made by the Board under regulation 49(5) of the 1993 Regulations in relation to the employee and in respect of one or more income tax periods falling within the year is to be read as including a reference to a direction under regulation 81(4) of these Regulations in relation to that employee in respect of one or more tax periods falling within the tax year.
(3) Any tax which is payable to the Inland Revenue under regulation 101(2) as it continues to have effect by virtue of this paragraph is payable within 14 days of the date on which the Inland Revenue first makes application for its payment.
Commencement Information
I10Sch. 1 para. 24 in force at 6.4.2004, see reg. 1
25.—(1) Regulation 188 (assessments other than self-assessments)—
(a)does not apply in relation to an assessment for a tax year ending on or before 5th April 1996, and
(b)has effect in particular with the following modification in relation to an assessment, other than one under section 9 of TMA(9), for a tax year beginning on or after 6th April 1996 and ending on or before 5th April 2001.
(2) In paragraph (3), after sub-paragraph (a) insert—
“(aa)make any necessary adjustment to B in respect of any shortfall in deductions made in accordance with the Income Tax (Employments) Regulations 1993(10) from the employee, where—
(i)payments of profit-related pay have been made to the employee in accordance with a profit-related pay scheme registered under Chapter 3 of Part 5 of ICTA(11),
(ii)in consequence of the relief given by that Chapter less tax has been deducted from those payments than would have been deducted if the scheme had not been registered, and
(iii)the registration of the scheme has subsequently been cancelled with effect from a time before that relevant for the purposes of the relief;”.
Commencement Information
I11Sch. 1 para. 25 in force at 6.4.2004, see reg. 1
26.—(1) Despite the revocations made by these Regulations, regulations 106 to 108 of the 1993 Regulations (attribution of repayments) continue to apply in relation to a repayment to which section 824(5) of ICTA(12) applies for a tax year ending on or before 5th April 1996, but with the modification mentioned in sub-paragraph (2).
(2) The modification is that the reference to the collector in regulation 107(3) is to be read as including a reference to the Inland Revenue.
Commencement Information
I12Sch. 1 para. 26 in force at 6.4.2004, see reg. 1
27.—(1) A certificate of the collector that any amount shown in a certificate under the regulations listed in paragraph (2) of regulation 218 has not been paid by an employer to the collector or, to the best of the collector’s knowledge and belief, to any other collector or to any person acting on the collector’s behalf or on behalf of another collector is sufficient evidence that the amount mentioned in the collector’s certificate is unpaid and due to the Crown.
(2) A certificate of the collector that any amount of interest payable under the regulations listed in paragraph (4) of regulation 218 has not been paid by an employer or employee to the collector or, to the best of the collector’s knowledge and belief, to any other collector or to any person acting on the collector’s behalf or on behalf of another collector is sufficient evidence that the amount mentioned in the certificate is unpaid and due to the Crown.
(3) A document which purports to be a certificate of the collector under sub-paragraph (1) or (2) is treated as such a certificate until the contrary is proved.
Commencement Information
I13Sch. 1 para. 27 in force at 6.4.2004, see reg. 1
28. In this Part of this Schedule—
“the 1993 Regulations” means the Income Tax (Employments) Regulations 1993;
“collector” means a collector of taxes.
Commencement Information
I14Sch. 1 para. 28 in force at 6.4.2004, see reg. 1
Regulation 46 was substituted by regulation 4 of S.I. 1995/1284 and paragraph (1) was amended by regulation 15 of S.I. 1998/2484 and regulation 17(1) of S.I. 2001/1081.
Section 168(5)(c) was substituted by section 62(4) of the Finance Act 1997 (c. 16) and repealed by paragraph 24 of Schedule 6 to ITEPA.
Regulation 46AA was inserted by regulation 4 of S.I. 1995/1284.
1882 c. 61; section 92 was amended by sections 3(1) and 4(4) of the Banking and Financial Dealings Act 1971 (c. 80).
1989 c. 26, to which there are amendments not relevant to these Regulations.
Regulation 42(2) and (3) were amended by regulation 3 of S.I. 1995/447. Regulation 49(5) was amended by regulation 5 of S.I. 1995/447.
Section 824 was amended by paragraph 7 of Schedule 13 to the Finance Act 1988 (c. 39), sections 110(5), 111(4), 158(2) and 179(1) of, and Parts 4, 8 and 10 of Schedule 17 to, the Finance Act 1989 (c. 26), paragraph 14(52) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12), paragraph 41 of Schedule 19 to the Finance Act 1994 (c. 9), section 92 of the Finance Act 1997 (c. 16), section 41 of the Finance Act 1999 (c. 16), section 90 of the Finance Act 2001 (c. 9) and paragraph 104 of Schedule 6 to ITEPA.
Section 9 was substituted by section 179 of the Finance Act 1994 (c. 9), and amended by sections 104(4) and 115(2) of the Finance Act 1995 (c. 4), sections 121(4) and 122(1) of the Finance Act 1996 (c. 8), section 98(2) of the Finance Act 1998 (c. 36), paragraphs 1 and 2(1) of Schedule 29 to the Finance Act 2001 (c. 9) and paragraph 125(2) and (3) of Schedule 6 to ITEPA.
S.I. 1993/744; relevant amending instruments are S.I. 1993/2276, S.I. 1994/775, S.I. 1994/1212, S.I. 1995/447, S.I. 1995/853, S.I. 1995/1223, S.I. 1995/1284, S.I. 1996/804, S.I. 1996/980, S.I. 1996/1312, S.I. 1996/2381, S.I. 1996/2554, S.I. 1996/2631, S.I. 1997/214, S.I. 1998/1891, S.I. 1998/2484, S.I. 1999/70, S.I. 1999/2155, S.I. 2002/680, S.I. 2003/536, and S.I. 2003/2494.
Chapter 3 of Part 5 was repealed by Part 6(3) of Schedule 18 to the Finance Act 1997 (c. 16).
Section 824(5) was amended by section 158(2) of the Finance Act 1989 (c. 26) and repealed, with savings, by paragraph 41 of Schedule 19 to the Finance Act 1994 (c. 9).