UK Statutory Instrument 1999 United Kingdom

The Tax Credits (Payment by Employers) Regulations 1999

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At a glance

What's here

6 compliance obligations

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

  • Employer 5

Plus 1 non-business duty on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.

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Employers also bound by 694 other Acts (top 5 shown)

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.004

Notification to relevant employer or relevant subsequent employer of employee’s entitlement to payment of tax credit

Other duties (1) — Crown / regulator
  • HMRC must notify employers of employee's tax credit entitlement Crown / Minister / Government department
s.006

Relevant employer’s or relevant subsequent employer’s obligation to pay tax credits

  • Pay tax credits to eligible employees and keep records Employer
s.007

Funding of payment by relevant employer or relevant subsequent employer of tax credit

  • Fund tax credit payments from payroll deductions Employer
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

  • Stop paying tax credits when required by HMRC stop notice, employee death, or leaving Employer
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

  • Send final tax credit certificate to HMRC or employee when payments stop Employer
s.014

Inspection of employer’s records

  • Retain and produce tax credit records for HMRC inspection Employer
Browse 8 other sections — procedural / definitional / commencement
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

Read the full Act on legislation.gov.uk (opens in a new tab)

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