The Income Tax (Pay As You Earn) (Amendment) Regulations 2013

  1. Introductory Text

  2. PART 1 General

    1. 1.Citation commencement and effect

    2. 2.Amendment of the Income Tax (Pay As You Earn) Regulations 2003

  3. PART 2 High Income Child Benefit Charge

    1. 3.After regulation 14A (determination of code in respect of recovery...

  4. PART 3 Closure of the Simplified Deduction Scheme

    1. 4.Simplified deduction scheme: tax year 2013-14

    2. 5.Simplified deduction scheme: tax year 2014-15 and subsequent tax years

    3. 6.Consequential amendments

    4. 7.In the lists in regulations 10(4) (application to agencies and...

    5. 8.In the list in regulation 62(3) (deductions in respect of...

    6. 9.Omit regulation 97O(1)(c) (employers).

    7. 10.Omit regulation 206(2)(d) (employers).

    8. 11.In Table 10 in regulation 211(4) (how information must or...

  5. PART 4 Relevant lump sum payments

    1. 12.Relevant lump sum payments

    2. 13.After regulation 58 (procedure if no Form P45 and code...

  6. PART 5 Real Time Information

    1. 14.Real Time Information employers

    2. 15.Real Time Information pension payers

    3. 16.Cessation of employment: Form P45

    4. 17.Form P46 where employer does not receive Form P45 and code not known

    5. 18.Real time returns of information about relevant payments

    6. 19.Modifications of the requirements of regulation 67B

    7. 20.Modification of the requirements of regulation 67B: notional payments

    8. 21.Exceptions to regulation 67B

    9. 22.Returns under regulations 67B and 67D: amendments

    10. 23.After regulation 67E insert— Failure to make a return under...

    11. 24.Additional information about payments

    12. 25.Payments to and recovers from HMRC for each tax period by Real Time Information employers

    13. 26.Payments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under regulation 67E(6)

    14. 27.Due date and receipts for payment of tax

    15. 28.Quarterly tax periods

    16. 29.Modification of regulations 67G and 68 in case of trade disputes

    17. 30.Power of HMRC to issue a notice and certificate in cases where regulation 67B or 67D returns are not made

    18. 31.Certificates under regulation 75A: excess payments

    19. 32.Determination of unpaid tax and appeal against determination

    20. 33.Interest on tax overdue

    21. 34.Requirement for security

    22. 35.Succession to a business: trade disputes

    23. 36.Large employers required to make specified payments electronically

    24. 37.Real time returns

  7. PART 6 Real Time Information: Consequential Amendments

    1. 38.Amendment of the Income Tax (Pay As You Earn) (Amendment) Regulations 2012

    2. 39.In regulation 53(c) (transitional provisions: information about employees) after sub-paragraph...

    3. 40.In regulation 54 (information about payments to employers)—

  8. Signature

  9. Explanatory Note