The Income Tax (Pay As You Earn) Regulations 2003 No. 2682

[F1 SCHEDULE A1 U.K. Real time returns

Textual Amendments

F1 Sch. A1 inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 52, Sch. (with reg. 53)

Information about payments to the employee, etc U.K.

[F2 22A.   If applicable, an indication that comprised within the payment is—

(a) a pension and if so—

(i) the amount of the pension.

(ii) an indication of whether it is an occupational pension, and

(iii) an indication of whether the pension is being paid because the pensioner is a bereaved spouse or civil partner,

(b) a trivial commutation lump sum, within the meaning given by paragraph 7 or 7A of Schedule 29 to the Finance Act 2004 and, if so, the amount of that lump sum,

(c) a lump sum that falls within regulation 11 (de minimis rule for pension schemes) or 12 (payments by larger pension schemes) of the Registered Pension Schemes (Authorised Payments) Regulations 2009 and, if so, the amount of that lump sum,

(d) a lump sum that falls within regulation 11A (payments by schemes which are not public service pension schemes or occupational pension schemes) of those Regulations and, if so, the amount of that lump sum.]]

Textual Amendments

F2 Sch. A1 para. 22A inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(e)