- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Employer4
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
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.053
Information about employees
Regulated
- Provide employee information to HMRC when starting Real Time InformationEmployer
s.054
Information about payments to employees
Regulated
- Send HMRC missing employee payment details after your first RTI returnEmployer
s.055
Provision of information under regulations 53 and 54
Regulated
- Provide RTI employee/payment data before or in your first RTI returnEmployer
s.056
Postponement of first return under regulation 67B or 67D of the 2003 Regulations
Regulated
- HMRC may postpone your first PAYE real-time returnEmployer
64 other provisions — procedural and definitional
s.001
Citation, commencement and interpretation
s.002
Amendment of the
s.003
Interpretation
s.004
After regulation 2 insert— Real Time Information employers (1) The following are Real Time Information employers—
s.005
Application of the 2003 Regulations to pension payers and pensioners
s.006
Cessation of employment: Form P45
s.007
Death of employee
s.008
Death of pensioner
s.009
Employee’s duty to provide Form P45
s.010
Duty of employee to assist with completion of new employee fields
s.011
Procedure if employer receives Form P45
s.012
Procedure where information missing and code not known: employers
s.013
Form P46 where employer does not receive Form P45 and code not known
s.014
After regulation 49 insert— Procedure where employee fails to assist...
s.015
No Form P45: code treated as issued by
s.016
In regulation 50— (a) for “The” substitute “Code 0T, the”,...
s.017
Procedure in cases of retrospective earnings: code treated as issued by HMRC
s.018
Late presentation of Form P45
s.019
Late presentation of Form P45: employer’s duties
s.020
No Form P45: subsequent procedure on issue of employee’s code
s.021
In regulation 53— (a) in paragraph (1), for “49 (procedure...
s.022
Application of Chapter 3 of Part 3 of the 2003 Regulations to Real Time Information pension payers
s.023
Procedure in regulation 54A cases: code treated as issued by HMRC
s.024
In regulation 54B(2), omit “Form P46(Pen)) procedure,”.
s.025
Procedure if no Form P45 and code not known: UK pensioners
s.026
UK resident pensioner’s code treated as issued by HMRC
s.027
Real time returns, payments and associated matters
s.028
For the heading to regulation 68 (periodic payments to and...
s.029
In regulation 68(1), for “an employer” in the first place...
s.030
Due date and receipts for payment of tax
s.031
Quarterly tax periods
s.032
Modification of regulations 67G and 68 in case of trade dispute
s.033
In regulation 71— (a) in paragraph (1), for “regulation 68”...
s.034
Annual returns
s.035
Failure to account for deductible tax
s.036
In the heading to regulation 77 (return and certificate if...
s.037
In the heading to regulation 78 (notice and certificate if...
s.038
Determination of unpaid tax and appeal against determination
s.039
Interest on tax overdue
s.040
Recovery of tax and interest
s.041
Retention by employer of PAYE records
s.042
Relevant debts of managed service companies
s.043
Time limits for issue of transfer notices: managed service companies
s.044
Succession to a business: trade disputes
s.045
Effect of PAYE settlement agreement
s.046
Electronic payment by large employers: meaning of “large employer”
s.047
Large employers required to make specified payments electronically
s.048
Electronic communications
s.049
After Chapter 4 of Part 10 insert— CHAPTER 4A Mandatory...
s.050
Certificate that sum due
s.051
Payment by cheque
s.052
New Schedule: information to be included in returns under regulations 67B and 67D
s.057
Regulations 53 to 56: interpretation
s.058
New Part 4A
s.059
How information may be delivered to HMRC
s.060
Interpretation and related matters
s.061
Omit regulation 46(1C) (Form P46 where employer does not receive...
s.062
In regulations 47 and 48 (procedure in Form P46 cases),...
s.063
In regulation 70(3) (quarterly tax periods), in the definition of...
s.064
Simplified deduction scheme for personal employees
s.065
PAYE income paid after employment ceased
s.066
Commonwealth citizens
s.067
In regulation 47(1) omit the words “or being a Commonwealth...
s.068
How information must or may be delivered by employers
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.