UK Statutory Instrument 1996 United Kingdom

The Income Tax (Paying and Collecting Agents) Regulations 1996

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At a glance

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4 compliance obligations

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.007

Quarterly returns by paying agents

  • Submit quarterly returns to HMRC as a paying agent
s.012

Inspection of records by officer of the Board

  • Make records available for HMRC inspection upon notice
s.013

Keeping of records

  • Keep records for 6 years for HMRC inspection
s.015

Keeping of declarations

  • Retain declarations for prescribed period
Browse 12 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Interpretation

s.003

Declaration by depositary for recognised clearing system

s.004

Declaration by eligible person or appropriate person

s.005

Declaration by eligible person— additional provisions

s.006

Declaration by appropriate person— additional provisions

s.008

Quarterly returns by collecting agents

s.009

Assessment in respect of unpaid tax

s.010

Notices by the Board to paying or collecting agents

s.011

Information to be provided to the Board by paying or collecting agents

s.014

Information relating to declarations

s.016

Production of declarations

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