UK Statutory Instrument SI 1996/1780 United Kingdom

The Income Tax (Paying and Collecting Agents) Regulations 1996

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person2 Trader2

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts
Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.007 Quarterly returns by paying agents Regulated
  • Submit quarterly returns to HMRC as a paying agentTrader
s.012 Inspection of records by officer of the Board Regulated
  • Make records available for HMRC inspection upon noticeAny Person
s.013 Keeping of records Regulated
  • Keep records for 6 years for HMRC inspectionTrader
s.015 Keeping of declarations Regulated
  • Retain declarations for prescribed periodAny Person
12 other provisions — procedural and definitional
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

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.