UK Statutory Instrument 2003 United Kingdom

The Income Tax (Pay As You Earn) Regulations 2003

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At a glance

Enforced by

HMRC

What's here

353 compliance obligations, 36 practical guides across 6 topics · 41 journeys

Penalty landscape

8 of 353 obligations carry an unlimited fine. 1 carries different penalties and 344 have no criminal penalty — flagged in the list below.

Who this Act binds

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

  • Employer 236
  • Any Person 16
  • Employee 10
  • Trader 10
  • Director or Officer 4
  • Responsible Person 1
  • Contractor 1
  • Applicant 1

Plus 74 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.

Step-by-step journeys using this legislation

Walkthroughs that take you from a real business situation to compliance.

Relevant guidance

Practical guides for businesses affected by this Act, ordered by how closely they engage with it.

Direct — cites this Act

13 guides

Supporting — topic alignment

3 guides

Mentioned in related content

20 guides
View all 36 guides →

Other Acts binding the same actors

For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.

Employers also bound by 694 other Acts (top 5 shown)
Any Person also bound by 2338 other Acts (top 5 shown)
Employees also bound by 182 other Acts (top 5 shown)
Traders also bound by 826 other Acts (top 5 shown)
Directors and Officers also bound by 425 other Acts (top 5 shown)
Responsible Persons also bound by 104 other Acts (top 5 shown)
Contractors also bound by 178 other Acts (top 5 shown)
Applicants also bound by 294 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.

Part 1 — INTRODUCTION

Browse 14 other sections in this Part — procedural / definitional / commencement
s.002

Interpretation

s.004

Relevant payments

s.real time information employers

Real Time Information employers

s.real time information pension payers

Real Time Information pension payers

Part 2 — CODES

s.013

Determination of code by Inland Revenue

  • Use the tax code provided by HMRC for each employee Employer
Other duties (1) — Crown / regulator
  • HMRC must determine the correct tax code for every employee Statutory regulator
s.014

Determination of code in respect of high income child benefit charge

  • Apply HMRC‑determined PAYE code for high‑income child benefit charge Employer
Other duties (1) — Crown / regulator
  • HMRC may collect High Income Child Benefit Charge through PAYE tax codes Statutory regulator
s.014

Recovery of debts: overall limit

  • Limit employee debt recovery under PAYE codes Employer
Other duties (1) — Crown / regulator
  • HMRC must limit the amount of debt recovered through an employee's tax code Statutory regulator
s.014

Matters relevant to determination of code

  • Provide accurate employee information for PAYE tax code determinations Employer
Other duties (1) — Crown / regulator
  • HMRC must consider specific financial factors when setting tax codes Statutory regulator
s.017

Notice to employee of code

  • Notify employees of their PAYE tax code Employer
Other duties (1) — Crown / regulator
  • HMRC must notify employees of their tax code Statutory regulator
s.019

Amendment of code

  • Notify employees of amended PAYE tax codes Employer
Other duties (1) — Crown / regulator
  • HMRC must update your employees' tax codes if circumstances change Statutory regulator
Browse 5 other sections in this Part — procedural / definitional / commencement
s.determination of code in respect of recovery of re

Determination of code in respect of recovery of relevant debts

s.determination of code in respect of recovery of ta

Determination of code in respect of recovery of tax credit debts

Part 3 — DEDUCTION AND REPAYMENT OF TAX

s.022

The cumulative basis

  • Deduct and repay tax on a cumulative basis Employer
  • Use the cumulative basis to calculate employee tax Employer
s.032

Additional rate code: deductions

Unlimited fine
  • Apply additional rate tax deductions for specific tax codes Employer
  • Deduct tax at the additional rate for employees with that code Employer
s.032

Higher rate code: deductions

Unlimited fine
  • Apply higher rate tax deductions for employees with a higher rate code Employer
  • Deduct tax at higher rate for employees with higher rate code Employer
s.036

Income subject to retrospective tax provision — information to employee

  • Provide PAYE details of post‑termination payment to employee Employer
  • Provide retrospective tax details to former employees Any Person
s.037

Income paid after cessation of employment subsequently becoming subject to PAYE

  • Deduct PAYE tax on post‑termination payments and keep records Employer
  • Manage tax deductions for payments made after employment has ended Employer
s.038

Death of employee

  • Complete and submit Form P45 upon the death of an employee Employer
  • Notify HMRC of employee death and handle PAYE on post‑death payments Employer
s.039

Death of pensioner

  • Complete and submit Form P45 upon the death of a pensioner Employer
  • Notify HMRC of pensioner death using Form P45 Employer
s.043

Form P45 for current tax year

  • Record employee tax details from Form P45 and apply correct tax code Employer
  • Update payroll records for new employees using Form P45 Employer
s.045

Other Forms P45

  • Use emergency tax code for new employees and deduct tax non‑cumulatively Employer
  • Use emergency tax code for new employees without a standard P45 Employer
s.049

Procedure where no Form P45 and: (a) employee is not a seconded expatriate and paragraph 41(a) of Schedule A1 applies; or (b) seconded expatriate is national of EEA state

Unlimited fine
  • Apply emergency tax code for new employees without a P45 Employer
  • Deduct tax using emergency code when employee has no P45 Employer
s.049

Procedure where no Form P45 and: (a) employee is not a seconded expatriate and paragraph 41(b) of Schedule A1 applies; or (b) employee is a seconded expatriate and paragraph 43(b) or 43(c) of Schedule A1 applies

  • Use emergency tax code for employees starting without P45 Employer
s.049

Procedure where no Form P45 and: (a) employee is a not seconded expatriate and paragraph 41(c) of Schedule A1 applies; or (b) employee is a seconded expatriate and paragraph 43(a) of Schedule A1 applies

  • Deduct tax at basic/emergency rate when no P45 and tax code unknown Employer
  • Use correct tax codes for new employees without P45s Employer
s.051

Late presentation of Form P45

  • Handle late presentation of employee Form P45 correctly Employer
  • Process a P45 received after an employee has started work Employer
s.054

Relevant pension payments and relevant payments being received by a pensioner

  • Deduct tax at 0T and report pension payments to HMRC Employer
  • Duct tax and notify HMRC when an employee starts receiving a pension Employer
s.061

Deduction and repayments of tax: general rule

Unlimited fine
  • Calculate and deduct tax on employee benefits via PAYE Employer
  • Calculate and deduct tax for payrolled benefits in kind Employer
s.061

Modification of the general rule: cessation of employment but continuing benefit

  • Recalculate taxable benefit when employment ends but benefit continues Employer
  • Recalculate taxable benefit for employees leaving with continuing benefits Employer
s.061

Modification of the general rule: in-year adjustments: change to the benefit during the year with effect from the date of the change

  • Adjust PAYE deductions when a benefit changes mid-year Employer
s.061

Modification of the general rule: making good

  • Adjust final benefit payment if employee hasn’t fully paid the making‑good amount Employer
  • Adjust payroll for unpaid 'making good' benefit amounts Employer
s.061

Modification of the general rule: failure to make good fuel benefit

Unlimited fine
  • Adjust employee fuel benefit payments when they fail to pay Employer
  • Adjust payroll if employees fail to pay back private fuel costs Employer
s.061

Modification of the general rule: failure to make good benefit of credit-token

  • Add outstanding credit-token benefit to employee's pay if not made good by 1 June Employer
s.061

Information to specified employees

  • Provide benefit statements to specified employees Employer
  • Provide employees with a year-end statement of payrolled benefits Employer
s.063

Repayment during unpaid leave

  • Repay tax to employees during unpaid leave Employer
  • Repay tax to employees on unpaid leave and record nil payments Employer
s.065

Repayment if no longer employed

  • Provide required certificates when claiming tax repayment after leaving employment Employee
Other duties (1) — Crown / regulator
  • HMRC must process tax repayments for persons who have left employment Statutory regulator
s.066

Deduction working sheets: retrospective employment income in closed tax year

  • Update or create deduction working sheets for retrospective payments Employer
  • Update or create PAYE records for retrospective pay in closed tax years Employer
s.066

Deductions working sheets

  • Create and maintain PAYE deductions working sheets for employees Employer
  • Prepare and keep deductions working sheets for employee payments Employer
s.duty of employee to assist with completion of new

Duty of employee to assist with completion of new employee fields in returns under regulations 67B and 67D

  • Verify new employee PAYE information before submitting first RTI return Employer
s.procedure if no form p45 and code not known where

Procedure if no Form P45 and code not known where payment is a relevant lump sum payment

  • Deduct tax at basic rate and issue Form P45 for lump sum payments without a known code Any Person
s.procedure where employee fails to assist with comp

Procedure where employee fails to assist with completion of new employee fields in returns under regulations 67B and 67D

  • Use tax code 0T when new employee details are missing from PAYE returns Employer
s.procedure where no form p45 and code not known: ap

Procedure where no Form P45 and code not known: application of regulations 49C to 49E

  • Follow special PAYE procedure when new employee has no P45 Employer
s.revised information to employees about payments an

Revised information to employees about payments and tax deducted (Form P 60)

  • Give employees a revised P60 after retrospective tax changes Employer
s.scottish upper rate codes

Scottish upper rate codes

  • Deduct PAYE tax at Scottish upper rate where code requires it Employer
Browse 22 other sections in this Part — procedural / definitional / commencement
s.061

Interpretation

s.061

Method of calculating the cash equivalent or relevant amount in respect of the benefit of a car or van

s.application of regulations 46 to 49e: real time in

Application of regulations 46 to 49E: Real Time Information employers and non-Real Time Information employers

s.application of this chapter to real time informati

Application of this Chapter to Real Time Information pension payers

s.authorised employer

Authorised employer

s.method of calculating the cash equivalent or amoun

Method of calculating the cash equivalent or amount foregone in respect of the benefit of fuel

s.method of calculating the cash equivalent or relev

Method of calculating the cash equivalent or relevant amount of non-cash vouchers, credit-tokens and employment-related benefits

s.modification of the general rule: in-year adjustme

Modification of the general rule: in-year adjustments: change to the benefit during the year with effect from the start of tax year and other changes

s.paye : benefits in kind

PAYE : benefits in kind

s.procedure in cases of retrospective earnings: code

Procedure in cases of retrospective earnings: code treated as issued by HMRC

s.procedure in regulation 54a cases: code treated as

Procedure in regulation 54A cases: code treated as issued by HMRC

s.relief from income tax on paye income: information

Relief from income tax on PAYE income: information about deductible expenses

Part 4 — PAYMENTS, RETURNS AND INFORMATION

s.067

Real time returns of information about relevant payments

  • Submit payroll information to HMRC on or before mỗi payday Employer
  • Submit real‑time payroll information to HMRC for each employee payment Employer
s.067

Employees in respect of whom employer is not required to maintain deductions working sheets

  • Provide required PAYE information within 7 days of payment Employer
  • Submit payroll information for exempt employees within 7 days Employer
s.067

Employees paid in specified circumstances

  • Provide PAYE information for specified payments within 7 days Employer
  • Submit PAYE information within 7 days for same-day payments Employer
s.067

Modification of the requirements of regulation 67B: notional payments

  • Report notional payment information within 14 days Employer
  • Report notional payments via PAYE Employer
s.067

Notifications of relevant payments to and by providers of certain electronic payment methods

  • Notify service provider of relevant electronic payments and generate references Employer
  • Use specific references when paying employees via electronic methods Employer
s.067

Additional information about payments

  • Notify HMRC if you have no PAYE payments or are closing your scheme Employer
  • Send required PAYE notification to HMRC Employer
s.067

Payments to and recoveries from HMRC for each tax period by Real Time Information employers

  • Pay or recover PAYE balance with HMRC each tax period Employer
s.067

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

  • Pay or recover PAYE adjustment after RTI amendment Employer
  • Pay or recover tax adjustments for Real Time Information (RTI) returns Employer
s.072

Employer’s request for a direction and appeal against refusal

  • Request HMRC to transfer tax liability from employer to employee Employer
  • Request PAYE direction and appeal a refusal Employer
s.072

Employee’s appeal against a direction notice where condition A is met

  • Appeal against an HMRC direction notice regarding unpaid income tax Employee
  • File an employee appeal against a PAYE direction notice Employee
s.072

Recovery from employee of tax that has been self-assessed etc.

  • Comply with HMRC direction to recover tax from employee Employer
Other duties (1) — Crown / regulator
  • HMRC may redirect tax liability from employer to employee Statutory regulator
s.072

Recovery from employee of tax not deducted by employer

  • Ensure correct PAYE deductions and cooperate with HMRC if tax is under‑deducted Employer
Other duties (1) — Crown / regulator
  • HMRC may transfer liability for unpaid PAYE from employer to employee Statutory regulator
s.073

Amended returns of relevant payments and tax (Forms P14 and P35(RL))

  • Submit amended PAYE return for past year if payments increase Employer
  • Submit amended tax returns following retrospective changes to tax law Employer
s.075

Certificates under regulation 75A: excess payments

  • Offset or claim a refund for overpaid PAYE tax Employer
  • Set off or reclaim excess PAYE tax after certification Employer
s.084

Application for certificate

  • Apply for a UKCS continental shelf workers certificate Employer
s.084

UKCS continental shelf workers certificate holder: obligations

  • Keep records and report PAYE for offshore continental shelf workers Contractor
  • Register and maintain records for offshore workers Employer
s.084

UKCS oil field licensee certificate

  • Obtain and maintain a UKCS oil field licence certificate Employer
Other duties (1) — Crown / regulator
  • HMRC must issue an oil field licensee certificate upon notification Statutory regulator
s.084

Returns by specified employment intermediaries

  • Submit quarterly PAYE returns as a specified employment intermediary Trader
  • Submit quarterly returns for agency workers if you are an intermediary Trader
s.084

Retention of records

  • Keep non‑PAYE records for three years Trader
  • Keep records of payments for off-payroll workers Trader
s.097

Time limits for issue of transfer notices

  • Serve PAYE transfer notices on time Employer
Other duties (1) — Crown / regulator
  • HMRC must issue tax debt transfer notices within strict time limits Statutory regulator
s.097

Contents of transfer notice

  • Review and action any HMRC Transfer Notices for unpaid tax Any Person
Other duties (1) — Crown / regulator
  • HMRC must provide specific details in a debt transfer notice Statutory regulator
s.097

Payment of the specified amount

  • Pay tax debts and interest following a transfer notice Any Person
  • Pay the specified amount to HMRC within 30 days Any Person
s.097

Repayment of surplus amounts

  • Claim repayment for overpaid PAYE or Apprenticeship Levy Employer
Other duties (1) — Crown / regulator
  • HMRC must repay overpaid PAYE or Apprenticeship Levy debt Statutory regulator
s.097

Recovery of PAYE debt

  • Review and respond to HMRC PAYE debt recovery notices Employer
Other duties (1) — Crown / regulator
  • HMRC must issue a recovery notice before collecting PAYE debts Statutory regulator
s.097

Contents of recovery notice

  • Respond to HMRC recovery notices for unpaid PAYE debt Any Person
Other duties (1) — Crown / regulator
  • HMRC must provide specific details when issuing a PAYE debt recovery notice Statutory regulator
s.097

Payment of deemed employer PAYE debt and interest

  • Pay any deemed employer PAYE debt (and interest) within 30 days Employer
  • Pay deemed employer PAYE debt and interest Responsible Person
s.097

Withdrawal of recovery notices

  • Monitor for withdrawal of tax recovery notices Any Person
Other duties (1) — Crown / regulator
  • HMRC must notify you if a recovery notice is withdrawn Statutory regulator
s.097

Liability of directors for relevant PAYE debts

  • Directors may be held personally liable for unpaid company PAYE Director or Officer
  • Pay outstanding PAYE tax if you’re a director Director or Officer
s.097

Withdrawal of personal liability notices

Other duties (1) — Crown / regulator
  • HMRC must notify you if a personal liability notice is withdrawn Statutory regulator
s.097

Appeals in relation to personal liability notices

  • Appeal a personal liability notice for company PAYE debt Any Person
  • Appeal personal liability notice within 30 days Director or Officer
s.exceptions to regulation 67b

Exceptions to regulation 67B

  • Submit quarterly PAYE returns if exempt from RTI electronic reporting Employer
s.failure to make a return under regulation 67b or 6

Failure to make a return under regulation 67B or 67D

  • Submit outstanding PAYE return information if you miss a filing Employer
s.returns under regulations 67b and 67d: amendments

Returns under regulations 67B and 67D: amendments

  • Correct inaccuracies in PAYE real-time returns Employer
Browse 50 other sections in this Part — procedural / definitional / commencement
s.072

Employee’s appeal against a direction notice where condition B is met

s.097

Appeals

s.097

Appeals

s.097

Application of Part 6 of TMA

s.097

Appeals in relation to personal liability notices

s.097

Repayment of surplus amounts

s.097

Liability of directors for relevant PAYE debts

s.097

Withdrawal of personal liability notices

s.097

Recovery of sums due under personal liability notice: application of Part 6 of TMA

s.097

Repayment of surplus amounts

s.appeal against a direction notice

Appeal against a direction notice

s.appeals: supplementary provisions

Appeals: supplementary provisions

s.application of part 6 of tma

Application of Part 6 of TMA

s.application of regulation 72gb

Application of Regulation 72GB

s.application of regulations 73 to 75

Application of regulations 73 to 75

s.circumstances in which payment of a lesser amount

Circumstances in which payment of a lesser amount is to be treated as payment in full for the purposes of paragraph 6(2) of Schedule 56 to the Finance Act 2009

s.conditions where regulation 72f applies

Conditions where regulation 72F applies

s.employee’s appeal against a direction notice

Employee’s appeal against a direction notice

s.employee’s appeal against direction notice

Employee’s appeal against direction notice

s.employees paid advance payments

Employees paid advance payments

s.interpretation of chapter 3a

Interpretation of Chapter 3A

s.interpretation of chapter 3b: general

Interpretation of Chapter 3B: general

s.interpretation of chapter 3b: “relevant paye debt”

Interpretation of Chapter 3B: “relevant PAYE debt” and “relevant date”

s.interpretation of chapter 4

Interpretation of Chapter 4

s.interpretation of regulations 84a to 114c

Interpretation of regulations 84A to 114C

s.penalty: failure to comply with regulation 67b or

Penalty: failure to comply with regulation 67B or 67D

s.penalty: first failure to deliver a return in a ta

Penalty: first failure to deliver a return in a tax year

s.penalty: initial period

Penalty: initial period

s.power of hmrc to issue a notice and certificate in

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

s.procedure on appeals

Procedure on appeals

s.recovery from relevant persons

Recovery from relevant persons

s.recovery of sums due under personal liability noti

Recovery of sums due under personal liability notice: application of Part 6 of TMA

s.recovery of taxes

Recovery of taxes

s.regulations 67ba and 67bb: supplementary

Regulations 67BA and 67BB: supplementary

s.relevant paye and apprenticeship levy debts of man

Relevant PAYE and apprenticeship levy debts of managed service companies

s.specified employment intermediaries

Specified employment intermediaries

s.specified information

Specified information

s.the relevant period

The relevant period

s.transfer of debt of managed service company

Transfer of debt of managed service company

s.withdrawal of transfer notices

Withdrawal of transfer notices

Part 4A — Security for payment of PAYE

s.097

Notice of requirement

  • Provide security as specified by HMRC notice Any Person
Other duties (1) — Crown / regulator
  • HMRC must issue a formal notice when requiring tax security Statutory regulator
s.097

Application for reduction in the value of security held

  • Apply for a reduction in HMRC tax security Employer
  • Apply for a reduction in tax security held by HMRC Any Person
s.097

Outcome of application for reduction in the value of security held

  • Adjust security payments following a successful reduction application Employer
Other duties (1) — Crown / regulator
  • HMRC must notify you of the outcome of a security reduction application Statutory regulator
s.097

Offence

Unlimited fine
  • Failure to provide security for PAYE to HMRC Employer
Browse 8 other sections in this Part — procedural / definitional / commencement
s.097

Outcome of application for reduction in the value of security held: further provision

s.appeals

Appeals

s.appeals: further provision for cases which fall wi

Appeals: further provision for cases which fall within regulation 97R(2)

s.date on which security is due

Date on which security is due

s.employers

Employers

s.interpretation

Interpretation

s.persons from whom security can be required

Persons from whom security can be required

s.requirement for security

Requirement for security

Part 5 — EMPLOYERS

s.098

Multiple PAYE schemes

  • Allocate new employees to a PAYE group when running multiple schemes Employer
s.101

Death of employer

Unlimited fine
  • Ensure PAYE duties are fulfilled after an employer’s death Employer
  • Continue PAYE obligations following the death of an employer Employer
s.104

Succession to a business: trade disputes

  • Pay and recover PAYE tax when succeeding a business with an ongoing trade dispute Employer
  • Settle tax reporting and repayments when taking over a business during a strike Employer
Browse 2 other sections in this Part — procedural / definitional / commencement

Part 6 — PAYE SETTLEMENT AGREEMENTS

s.111

Form of PSA

  • Create and retain a signed written PAYE Settlement Agreement Employer
  • Ensure your PSA is in writing and signed by you and HMRC Employer
s.115

Interest on unpaid tax

  • Pay interest on any PAYE tax that is paid late Employer
  • Pay interest on late PAYE tax payments Employer
s.116

Interest on overpaid tax

  • Record interest on overpaid PAYE tax Employer
Other duties (1) — Crown / regulator
  • HMRC must pay interest on overpaid PSA tax Statutory regulator
s.117

Retention of PSA records

  • Keep PAYE Settlement Agreement records for 3 years Employer
  • Keep records of PAYE Settlement Agreements (PSAs) for 3 years Employer
Browse 7 other sections in this Part — procedural / definitional / commencement

Part 7 — SPECIAL CASES

s.120

Particulars that local council must record

  • Record councillor allowance payments and tax details Employer
Other duties (1) — Crown / regulator
  • Local councils must record tax details for councillors on the basic rate option Local authority
s.124

Deduction of tax

  • Deduct basic‑rate tax from reserve pay Employer
Other duties (1) — Crown / regulator
  • Ministry of Defence must deduct basic rate tax from reservists' pay Crown / Minister / Government department
s.125

Determination by Inland Revenue

  • Do not deduct PAYE tax from reserve pay unless HMRC says it is due Employer
Other duties (1) — Crown / regulator
  • HMRC may stop tax deductions from reservist pay Statutory regulator
s.126

Objection against deduction of tax

  • State grounds when objecting to basic rate tax deductions Employee
  • Manage objections to basic rate tax deductions for reservists Employee
s.127

Appeal to the tribunal

  • Submit a tax deduction appeal to the tribunal Employer
Other duties (1) — Crown / regulator
  • Tribunal must decide if basic rate tax applies to reserve pay appeals Tribunal / Court
s.128

Amended determinations

  • Respond to amended tax determinations for reservist employees Employer
Other duties (1) — Crown / regulator
  • HMRC must update reservist tax determinations when circumstances change Statutory regulator
s.129

Certificate of tax deducted

  • Provide tax deduction certificates to reservists Employer
Other duties (1) — Crown / regulator
  • Ministry of Defence must provide tax deduction certificates to reservists Crown / Minister / Government department
s.130

Repayment to reservist during tax year

  • Provide certificates of tax deducted for reserve pay Employer
Other duties (1) — Crown / regulator
  • HMRC may repay tax deducted from reserve pay during the tax year Statutory regulator
s.131

Particulars that Ministry must record

  • Maintain records of tax deductions for military reservists Employer
Other duties (1) — Crown / regulator
  • Ministry of Defence must record PAYE particulars for reservists Crown / Minister / Government department
s.132

End of year certificate

  • Provide end of year tax certificates to military reservists Employer
Other duties (1) — Crown / regulator
  • Ministry of Defence must provide reservists with an end of year tax certificate Crown / Minister / Government department
s.133

Determination of Rate of Deduction

  • Deduct income tax from lump‑sum payments at the correct rate Employer
Other duties (1) — Crown / regulator
  • HMRC must determine the tax rate for lump sum payments Crown / Minister / Government department
s.133

Notification by Recipient of Notice of Tax Rate

  • Notify HMRC of tax rate for any lump‑sum payment Employer
  • Notify HMRC of the preferred tax rate for lump sum payments Any Person
s.133

Certificate of tax deducted

  • Provide a tax deducted certificate to recipients of lump sum payments Employer
Other duties (1) — Crown / regulator
  • HMRC must provide a certificate of tax deducted upon request Statutory regulator
s.133

Records and notices

  • Record and report all lump‑sum PAYE payments Employer
Other duties (1) — Crown / regulator
  • Government department must record and notify HMRC of lump sum tax payments Crown / Minister / Government department
s.136

Deduction of tax

  • Deduct basic rate tax from holiday pay fund payments Trader
  • Deduct tax from holiday pay Employer
s.137

Certificate of tax deducted

  • Give a tax certificate for holiday pay Employer
  • Provide a certificate of tax deducted for holiday pay Trader
s.138

Repayment to recipient during tax year

  • Do not repay tax deducted from holiday pay Employer
Other duties (1) — Crown / regulator
  • HMRC may repay tax deducted from holiday pay during the tax year Statutory regulator
Browse 19 other sections in this Part — procedural / definitional / commencement
s.147

Circumstances in which payment of a lesser amount is to be treated as payment in full for the purposes of paragraph 6(2) of Schedule 56 to the Finance Act 2009

s.application of other parts

Application of other Parts

s.interpretation of chapter 2a

Interpretation of Chapter 2A

s.other paye income of recipient

Other PAYE income of recipient

s.repayment to recipient during tax year

Repayment to recipient during tax year

Part 7A — Apprenticeship Levy

s.147

Due date for payment of apprenticeship levy

  • Pay apprenticeship levy by the correct deadline Employer
  • Pay your apprenticeship levy by the monthly deadline Any Person
s.147

Duty to report amount of apprenticeship levy to be paid

  • Report and pay the apprenticeship levy via PAYE Employer
  • Report apprenticeship levy liability to HMRC Employer
s.147

Apportionment of levy allowance between employer’s PAYE references: members of a company unit or charities unit

  • Divide and notify HMRC of apprenticeship levy allowance apportionment Trader
  • Elect and notify levy allowance split across PAYE references Employer
s.147

Calculation of monthly apprenticeship levy for the first month of the tax year

  • Calculate and pay apprenticeship levy for the first month of the tax year Employer
s.147

Calculation of monthly apprenticeship levy for subsequent months of the tax year

  • Calculate and pay the apprenticeship levy each month Employer
  • Calculate monthly apprenticeship levy payments Any Person
s.147

Recovery of overpaid apprenticeship levy by an employer

  • Offset overpaid apprenticeship levy against other tax debts Any Person
  • Set off overpaid apprenticeship levy before claiming a refund Employer
s.147

Liability to pay and duty to make a return of apprenticeship levy: Continental shelf workers certificate holders

  • Pay and report Apprenticeship Levy for continental shelf workers Employer
  • Pay and report apprenticeship levy for UKCS certificate holders Employer
s.147

Retention by employer of apprenticeship levy records

  • Keep and preserve apprenticeship levy records for three years Employer
  • Retain apprenticeship levy records for three years Employer
Browse 5 other sections in this Part — procedural / definitional / commencement
s.147

Apportionment of levy allowance between employer’s PAYE references

s.assessment of unpaid apprenticeship levy

Assessment of unpaid apprenticeship levy

s.calculation of monthly levy allowance

Calculation of monthly levy allowance

s.interpretation of part 7a

Interpretation of Part 7A

s.recovery of overpayment of apprenticeship levy by

Recovery of overpayment of apprenticeship levy by HMRC

Part 8 — SOCIAL SECURITY BENEFITS

s.151

Obtaining the claimant’s Form P45

  • HMRC may require you to provide a former employee's P45 for a JSA claim Employer
  • Provide employee’s Form P45 parts to HMRC when requested Employer
s.153

Form P45: deductions working sheet and return

  • Record and report tax information from a new employee's P45 Employer
Other duties (1) — Crown / regulator
  • HMRC must record and apply P45 details for Jobseeker's Allowance claimants Statutory regulator
s.155

Claimant’s code etc to be used for calculations

  • Use updated tax codes and totals for PAYE calculations Employer
Other duties (1) — Crown / regulator
  • HMRC must update and use claimant tax codes for benefit calculations Crown / Minister / Government department
s.157

Obligations at end of tax year

Other duties (1) — Crown / regulator
  • DWP must report and certify Jobseeker's Allowance details at tax year end Crown / Minister / Government department
s.158

When an award ceases

Other duties (1) — Crown / regulator
  • Government must calculate tax when a Jobseeker’s Allowance award ends Crown / Minister / Government department
s.159

Cessation of award: Form P45U

Other duties (1) — Crown / regulator
  • Government must issue Form P45U when taxable jobseeker’s allowance ends Crown / Minister / Government department
s.161

Tax calculation

Other duties (1) — Crown / regulator
  • HMRC must calculate tax and issue refunds or code adjustments for claimants Statutory regulator
s.163

Death of claimant

Other duties (1) — Crown / regulator
  • Government must notify HMRC and representatives if a claimant dies Crown / Minister / Government department
s.164

Finance

Other duties (1) — Crown / regulator
  • HMRC must fund and report on income tax repayments Statutory regulator
s.180

Death of claimant

  • Report employee death via Form P45 to HMRC Employer
Other duties (1) — Crown / regulator
  • HMRC must process P45 and tax adjustments on the death of a claimant Statutory regulator
s.184

Obtaining the claimant’s Form P45

  • HMRC may require you to provide a claimant's Form P45 Employer
  • Provide employee’s Form P45 (Parts 2 & 3) to HMRC on request Employer
s.184

Deductions working sheet for claimants awarded taxable employment and support allowance

Other duties (1) — Crown / regulator
  • DWP must prepare tax records for ESA claimants Crown / Minister / Government department
s.184

Form P45: deductions working sheet and return

  • Update payroll records for new employees using Form P45 Employer
  • Record and report P45 details for new employees Employer
s.184

No Form P45: deductions working sheet and return

Other duties (1) — Crown / regulator
  • HMRC must prepare a deductions working sheet for claimants without a P45 Statutory regulator
s.184

Return in respect of all claimants to taxable employment and support allowance

Other duties (1) — Crown / regulator
  • DWP must report new taxable Employment and Support Allowance claims to HMRC Crown / Minister / Government department
s.184

Further return required in certain cases

Other duties (1) — Crown / regulator
  • Government must update tax returns when benefit rates change Crown / Minister / Government department
s.184

Obligations at the end of the year

Other duties (1) — Crown / regulator
  • HMRC must issue annual tax certificates for Employment and Support Allowance Crown / Minister / Government department
s.184

Annual return

  • File annual PAYE return to HMRC Employer
Other duties (1) — Crown / regulator
  • Government department must submit annual return for taxable support allowance Crown / Minister / Government department
s.184

When an award ceases

Other duties (1) — Crown / regulator
  • The Department must calculate tax when employment and support allowance ends Crown / Minister / Government department
s.184

Death of claimant

Other duties (1) — Crown / regulator
  • Government department must report a claimant's death to HMRC Crown / Minister / Government department
s.184

Tax calculation

Other duties (1) — Crown / regulator
  • HMRC must calculate and settle tax differences for claimants Statutory regulator
s.184

Claimant’s code etc to be used for calculations

  • Use updated tax codes and payment history for payroll calculations Employer
Other duties (1) — Crown / regulator
  • DWP must update and use HMRC tax codes for benefit claimants Crown / Minister / Government department
s.184

Notification of taxable employment and support allowance

Other duties (1) — Crown / regulator
  • HMRC and claimant must be notified of adjusted benefit payments Crown / Minister / Government department
s.184

Recording the amount of taxable employment and support allowance

Other duties (1) — Crown / regulator
  • Government must record taxable Employment and Support Allowance payments Crown / Minister / Government department
s.184

Finance

Other duties (1) — Crown / regulator
  • HMRC and the National Funds must coordinate tax repayment financing Statutory regulator
Browse 15 other sections in this Part — procedural / definitional / commencement
s.application of other regulations

Application of other regulations

s.cessation of award: form p45esa

Cessation of award: Form P45ESA

s.interpretation of chapter 5

Interpretation of Chapter 5

s.no tax calculation required in certain cases

No tax calculation required in certain cases

Part 9 — ASSESSMENT AND SELF-ASSESSMENT

s.186

Recovery: adjustment of employee’s code

  • Adjust employee tax codes if PAYE differs from self‑assessment Employer
Other duties (1) — Crown / regulator
  • HMRC may collect small tax debts by adjusting your tax code Statutory regulator
s.187

Repayment: adjustment of employee’s code

  • Update employee PAYE codes for the next tax year Employer
Other duties (1) — Crown / regulator
  • HMRC may adjust your tax code to repay overpaid tax Statutory regulator
Browse 2 other sections in this Part — procedural / definitional / commencement

Part 10 — PART 10

s.210

Penalty: form P45 (Part 1 or Part 3), P46 or P46 (Pen); tax years ending 5th April 2012 and 5th April 2013

Fine up to £3,000
  • Ensure all P45 and P46 information is submitted to HMRC Employer
  • Submit required PAYE forms (P45, P46) on time Employer
Browse 33 other sections in this Part — procedural / definitional / commencement
s.appeals and interest

Appeals and interest

s.application of chapter 4 to real time returns of i

Application of Chapter 4 to real time returns of information about relevant payments of tax and associated matters

s.general provisions relating to this chapter

General provisions relating to this Chapter

s.large employers

Large employers

s.mandatory use of electronic communication for deli

Mandatory use of electronic communication for delivering specified information

s.penalty: form p45 (part 1 or part 3), p46 or p46(p

Penalty: form P45 (Part 1 or Part 3), P46 or P46(Pen); tax years ending 5th April 2014 and subsequent years

s.penalty: forms p35 and p14

Penalty: forms P35 and P14

s.penalty: relevant annual return for the tax year e

Penalty: relevant annual return for the tax year ending 5th April 2010

s.relevant annual return

Relevant annual return

Part 11 — PART 11

Browse 4 other sections in this Part — procedural / definitional / commencement

Schedules

s.sch001

FPCS information for the tax year ending 5th April 2002: employees not covered by regulation 46(1) of 1993 Regulations

  • Provide FPCS car allowance statement to former employees on request Employer
s.schedule a1 para.14

If the number used by the employer to identify the...

  • Report changes to employee identifier numbers on PAYE returns Employer
s.schedule a1 para.14a

If applicable, an indication that the payment to which the...

  • Indicate payments to certain non-employee entities on returns Employer
s.schedule a1 para.22a

If applicable, an indication that comprised within the payment is—...

  • Include pension and lump sum details in PAYE payment submissions Any Person
s.schedule a1 para.22b

(1) If applicable, an indication that comprised within the payment...

  • Report detailed car benefit information in your PAYE return Employer
s.schedule a1 para.22e

If applicable, an indication that the payment to which the...

  • Indicate IR35-related payments on PAYE returns Employer
s.schedule a1 para.27

If the employer is required by regulation 67CA(1)(a) (notifications of...

  • Include non-taxable amounts in PAYE return for certain electronic payments Employer
s.schedule a1 para.34a

If applicable, an indication that during the period since the...

  • Indicate trade disputes or unpaid absences in PAYE returns Employer
Browse 77 other Schedules — structural / supplementary
s.sch001

Continuity of the law

s.sch001

These Regulations have effect in relation to tax liable, under...

s.sch001

Paragraph 10 is without prejudice to the generality of paragraphs...

s.sch001

Paragraphs 1 to 11 have effect instead of paragraph (b)...

s.sch001

General saving for old savings

s.sch001

Interpretation

s.sch001

Modification of reference to payment to the Inland Revenue in regulation 68(2)

s.sch001

FPCS information for the tax year ending 5th April 2002: employees covered by regulation 46(1) of 1993 Regulations

s.sch001

Due date for payments of tax in respect of tax periods ending before 6th April 2004

s.sch001

Interest on unpaid tax: disapplication of regulation 82 for tax years before the tax year ending 5th April 1993

s.sch001

Paragraph 1 does not apply to any change in the...

s.sch001

Interest on unpaid tax: provisions applying to tax years before the tax year ending 5th April 1993

s.sch001

Interest on tax overdue: application of regulation 82 to tax years from 1992-93 to 2003-04

s.sch001

Interest on overpaid tax: disapplication of regulation 83 for tax years before the tax year ending 5th April 1997

s.sch001

Interest on overpaid tax: provisions applying to tax years from 1992-93 to 1995-96

s.sch001

Overpayments and underpayments of tax: tax years before the tax year ending 5th April 1997

s.sch001

Overpayments and underpayments of tax: tax years before the tax year ending 5th April 2002

s.sch001

Attribution of repayments: tax years before the tax year ending 5th April 1997

s.sch001

Certificate that sum due: certificate of the collector

s.sch001

Interpretation

s.sch001

Anything which— (a) has been done, or has effect as...

s.sch001

Any reference (express or implied) in these Regulations or any...

s.sch001

Any reference (express or implied) in these Regulations to relevant...

s.sch001

Any reference (express or implied) in these Regulations to—

s.sch001

Any reference (express or implied) in these Regulations to general...

s.sch001

Paragraphs 4, 5, 6 and 7 apply only in so...

s.sch001

Paragraph 5 is without prejudice to the generality of paragraph...

s.schedule a1 para.1

The information specified in this Schedule is as follows.

s.schedule a1 para.10

The employee’s current gender.

s.schedule a1 para.11

If known, the employee’s national insurance number.

s.schedule a1 para.12

If the employee’s national insurance is not known, the employee’s...

s.schedule a1 para.13

The number used by the employer to identify the employee...

s.schedule a1 para.14b

Where the return relates to a payment within paragraph 14A,...

s.schedule a1 para.15

Information about payments to the employee, etc

s.schedule a1 para.16

The total payments to date in this employment.

s.schedule a1 para.16a

The value of any relevant payments to date in this...

s.schedule a1 para.17

The total net tax deducted in relation to the total...

s.schedule a1 para.18

The employee’s pay frequency or an indication that payments are...

s.schedule a1 para.19

The date of the payment the return relates to.

s.schedule a1 para.2

Information about the employer

s.schedule a1 para.20

The tax week number or tax month number in which...

s.schedule a1 para.21

An indication of which of the following bands the number...

s.schedule a1 para.22

The value of the payment the return relates to.

s.schedule a1 para.22c

(1) If applicable, an indication that comprised within the payment...

s.schedule a1 para.22d

If applicable, an indication that comprised within the payment is...

s.schedule a1 para.23

The tax code operated on the payment the return relates...

s.schedule a1 para.24

If applicable, an indication that the employee’s tax code is...

s.schedule a1 para.25

The total net tax deducted from the payment the return...

s.schedule a1 para.26

The value of any amount comprised within the payment made...

s.schedule a1 para.26a

The value of the amounts referred to in paragraph 26...

s.schedule a1 para.28

If the employer is required by regulation 67CA(1)(a) to include...

s.schedule a1 para.29

The value of the payment after allowable pension contributions within...

s.schedule a1 para.3

The employer’s PAYE reference.

s.schedule a1 para.30

The value, if any, of allowable pension contributions within the...

s.schedule a1 para.30a

The value of the contributions referred to in paragraph 30...

s.schedule a1 para.31

The value, if any, of employee pension contributions other than...

s.schedule a1 para.31a

The value of the contributions referred to in paragraph 31...

s.schedule a1 para.32

The value of any earnings for the purposes of the...

s.schedule a1 para.33

In paragraphs 15 to 31, “payment” means the relevant payment...

s.schedule a1 para.34

In paragraph 32, “total payment” means the relevant payment the...

s.schedule a1 para.35

Information on the commencement of employment

s.schedule a1 para.36

The date on which the employment commenced or will commence....

s.schedule a1 para.37

The employee’s address.

s.schedule a1 para.38

If known, the employee’s passport number.

s.schedule a1 para.39

An indication of which of the statements in paragraph 41...

s.schedule a1 para.4

The employer’s accounts office reference.

s.schedule a1 para.40

If the employee is a seconded expatriate, the information required...

s.schedule a1 para.41

The statements in this paragraph are— (a) the employment is...

s.schedule a1 para.42

An indication of whether the employee is a seconded expatriate...

s.schedule a1 para.43

The statements in this paragraph are— (a) the employee intends...

s.schedule a1 para.45

Information on the cessation of employment

s.schedule a1 para.46

If applicable, an indication that the payment to which the...

s.schedule a1 para.5

If applicable, an indication that this is the final return...

s.schedule a1 para.6

If applicable, an indication that this is the final return...

s.schedule a1 para.8

Information about the employee

s.schedule a1 para.9

The employee’s date of birth.

Other sections — not classified into a Part

These sections sit outside the numbered Parts — usually provisions added or moved by later amendments.

Browse 3 other sections
s.part001

Part 1

s.real time returns

Real time returns

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HM Revenue & Customs

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