The Income Tax (Pay As You Earn) (Amendment) Regulations 2012
PART 1General
1Citation, commencement and interpretation
2Amendment of the 2003 Regulations
PART 2Real Time Information
CHAPTER 1Amendments to the 2003 Regulations
3Interpretation
4After regulation 2 insert— Real Time Information employers (1) The following are Real Time Information employers—
5Application of the 2003 Regulations to pension payers and pensioners
6Cessation of employment: Form P45
7Death of employee
8Death of pensioner
9Employee’s duty to provide Form P45
10Duty of employee to assist with completion of new employee fields
11Procedure if employer receives Form P45
12Procedure where information missing and code not known: employers
13Form P46 where employer does not receive Form P45 and code not known
14After regulation 49 insert— Procedure where employee fails to assist...
15No Form P45: code treated as issued by HMRC
16In regulation 50— (a) for “The” substitute “Code 0T, the”,...
17Procedure in cases of retrospective earnings: code treated as issued by HMRC
18Late presentation of Form P45
19Late presentation of Form P45: employer’s duties
20No Form P45: subsequent procedure on issue of employee’s code
21In regulation 53— (a) in paragraph (1), for “49 (procedure...
22Application of Chapter 3 of Part 3 of the 2003 Regulations to Real Time Information pension payers
23Procedure in regulation 54A cases: code treated as issued by HMRC
24In regulation 54B(2), omit “Form P46(Pen)) procedure,”.
25Procedure if no Form P45 and code not known: UK pensioners
26UK resident pensioner’s code treated as issued by HMRC
27Real time returns, payments and associated matters
28For the heading to regulation 68 (periodic payments to and...
29In regulation 68(1), for “an employer” in the first place...
30Due date and receipts for payment of tax
31Quarterly tax periods
32Modification of regulations 67G and 68 in case of trade dispute
33In regulation 71— (a) in paragraph (1), for “regulation 68”...
34Annual returns
35Failure to account for deductible tax
36In the heading to regulation 77 (return and certificate if...
37In the heading to regulation 78 (notice and certificate if...
38Determination of unpaid tax and appeal against determination
39Interest on tax overdue
40Recovery of tax and interest
41Retention by employer of PAYE records
42Relevant debts of managed service companies
43Time limits for issue of transfer notices: managed service companies
44Succession to a business: trade disputes
45Effect of PAYE settlement agreement
46Electronic payment by large employers: meaning of “large employer”
47Large employers required to make specified payments electronically
48Electronic communications
49After Chapter 4 of Part 10 insert— CHAPTER 4A Mandatory...
50Certificate that sum due
51Payment by cheque
52New Schedule: information to be included in returns under regulations 67B and 67D
CHAPTER 2Transitional provisions
53Information about employees
54Information about payments to employees
55Provision of information under regulations 53 and 54
56Postponement of first return under regulation 67B or 67D of the 2003 Regulations
57Regulations 53 to 56: interpretation
PART 3Security for payment of PAYE
58New Part 4A
59How information may be delivered to HMRC
PART 4Other amendments
60Interpretation and related matters
61Omit regulation 46(1C) (Form P46 where employer does not receive...
62In regulations 47 and 48 (procedure in Form P46 cases),...
63In regulation 70(3) (quarterly tax periods), in the definition of...
64Simplified deduction scheme for personal employees
65PAYE income paid after employment ceased
66Commonwealth citizens
67In regulation 47(1) omit the words “or being a Commonwealth...
68How information must or may be delivered by employers
SCHEDULE

2012 No. 822

Income Tax

The Income Tax (Pay As You Earn) (Amendment) Regulations 2012

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 59A(10), 59B(8), 98A and 113(1) of the Taxes Management Act 19701, section 133 of the Finance Act 19992, section 136 of the Finance Act 20023 and sections 684, 706, 707 and 710 of the Income Tax (Earnings and Pensions) Act 20034 and now exercisable by them5: