Information about employees
- Provide employee information to HMRC when starting Real Time Information
UK Statutory Instrument
2012
United Kingdom
The Income Tax (Pay As You Earn) (Amendment) Regulations 2012
At a glance
What's here
4 compliance obligations
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.
Information about payments to employees
- Send HMRC missing employee payment details after your first RTI return
Provision of information under regulations 53 and 54
- Provide RTI employee/payment data before or in your first RTI return
Postponement of first return under regulation 67B or 67D of the 2003 Regulations
- HMRC may postpone your first PAYE real-time return
Browse 64 other sections — procedural / definitional / commencement
Citation, commencement and interpretation
Amendment of the
Interpretation
After regulation 2 insert— Real Time Information employers (1) The following are Real Time Information employers—
Application of the 2003 Regulations to pension payers and pensioners
Cessation of employment: Form P45
Death of employee
Death of pensioner
Employee’s duty to provide Form P45
Duty of employee to assist with completion of new employee fields
Procedure if employer receives Form P45
Procedure where information missing and code not known: employers
Form P46 where employer does not receive Form P45 and code not known
After regulation 49 insert— Procedure where employee fails to assist...
No Form P45: code treated as issued by
In regulation 50— (a) for “The” substitute “Code 0T, the”,...
Procedure in cases of retrospective earnings: code treated as issued by HMRC
Late presentation of Form P45
Late presentation of Form P45: employer’s duties
No Form P45: subsequent procedure on issue of employee’s code
In regulation 53— (a) in paragraph (1), for “49 (procedure...
Application of Chapter 3 of Part 3 of the 2003 Regulations to Real Time Information pension payers
Procedure in regulation 54A cases: code treated as issued by HMRC
In regulation 54B(2), omit “Form P46(Pen)) procedure,”.
Procedure if no Form P45 and code not known: UK pensioners
UK resident pensioner’s code treated as issued by HMRC
Real time returns, payments and associated matters
For the heading to regulation 68 (periodic payments to and...
In regulation 68(1), for “an employer” in the first place...
Due date and receipts for payment of tax
Quarterly tax periods
Modification of regulations 67G and 68 in case of trade dispute
In regulation 71— (a) in paragraph (1), for “regulation 68”...
Annual returns
Failure to account for deductible tax
In the heading to regulation 77 (return and certificate if...
In the heading to regulation 78 (notice and certificate if...
Determination of unpaid tax and appeal against determination
Interest on tax overdue
Recovery of tax and interest
Retention by employer of PAYE records
Relevant debts of managed service companies
Time limits for issue of transfer notices: managed service companies
Succession to a business: trade disputes
Effect of PAYE settlement agreement
Electronic payment by large employers: meaning of “large employer”
Large employers required to make specified payments electronically
Electronic communications
After Chapter 4 of Part 10 insert— CHAPTER 4A Mandatory...
Certificate that sum due
Payment by cheque
New Schedule: information to be included in returns under regulations 67B and 67D
Regulations 53 to 56: interpretation
New Part 4A
How information may be delivered to HMRC
Interpretation and related matters
Omit regulation 46(1C) (Form P46 where employer does not receive...
In regulations 47 and 48 (procedure in Form P46 cases),...
In regulation 70(3) (quarterly tax periods), in the definition of...
Simplified deduction scheme for personal employees
PAYE income paid after employment ceased
Commonwealth citizens
In regulation 47(1) omit the words “or being a Commonwealth...
How information must or may be delivered by employers
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