UK Statutory Instrument SI 1999/3219 United Kingdom

The Tax Credits (Payment by Employers) Regulations 1999

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.

Employer5

Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

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

Employer — also bound by 682 other Acts
TULRCA 1992 72 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.004 Notification to relevant employer or relevant subsequent employer of employee’s entitlement to payment of tax credit Regulated
Other duties (1) — Crown / regulator
  • HMRC must notify employers of employee's tax credit entitlementCrown / Minister / Government department
s.006 Relevant employer’s or relevant subsequent employer’s obligation to pay tax credits Regulated
  • Pay tax credits to eligible employees and keep recordsEmployer
s.007 Funding of payment by relevant employer or relevant subsequent employer of tax credit Regulated
  • Fund tax credit payments from payroll deductionsEmployer
s.009 Termination of relevant employer’s or relevant subsequent employer’s obligation to pay tax credit prior to the termination date contained in the start notification Regulated
  • Stop paying tax credits when required by HMRC stop notice, employee death, or leavingEmployer
s.010 Obligations of relevant employer or relevant subsequent employer and employee on termination of employer’s obligation to pay tax credit prior to the termination date contained in the start notification Regulated
  • Send final tax credit certificate to HMRC or employee when payments stopEmployer
s.014 Inspection of employer’s records Regulated
  • Retain and produce tax credit records for HMRC inspectionEmployer
8 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
s.003 Definition of “relevant employer” and “relevant subsequent employer”
s.005 Notification to employee of relevant employer or relevant subsequent employer of employee’s entitlement to tax credit
s.008 Application for funding from the Board
s.011 Board’s obligations following termination of employer’s obligation to pay tax credit prior to the termination date contained in the start notification
s.012 Formal determination of tax credit funding
s.013 Recovery of tax credit funding

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