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The Income Tax (Pay As You Earn) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 2682
- PART 8
- CHAPTER 3
- Regulation 174
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Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- reg. 67BD inserted by S.I. 2024/305 reg. 2(2)
- reg. 72GA-72GC inserted by S.I. 2024/355 reg. 2(2)
Application of other regulationsU.K.
174.—(1) The following regulations apply, subject to this Chapter, to payments of taxable incapacity benefit with the modifications mentioned in paragraphs (2) to (4)—
| regulation 2 | interpretation |
| regulation 15 | flat rate codes |
| regulation 16 | continued application of employee’s code |
| regulation 17 | notice to employee of code |
| regulation 18 | objections and appeals against employee’s code |
| regulation 19 | amendment of code |
| regulation 20 | notice to employer of amended code |
| regulation 21 | deduction and repayment of tax by reference to employee’s code |
| regulations 22 to 25 | cumulative basis |
| regulations 26 to 31 | non-cumulative basis |
| regulation 33 | nil tax code: no deductions or repayments |
| regulation 36 | cessation of employment: Form P45 |
| regulation 66 | deductions working sheets |
| regulation 67 | information to employees about payments and tax deducted |
| regulation 68 | periodic payments to and recoveries from the Revenue |
| regulation 69 | due date and receipts for payments of tax |
| regulation 70 | quarterly tax periods |
| regulation 72 | recovery from employee of tax not deducted by employer |
| regulation 73 | annual return of relevant payments liable to deduction of tax |
| regulation 74 | annual return of relevant payments not liable to deduction of tax |
| regulation 76 | certificate if tax in regulation 73 return is unpaid |
| regulation 79 | certificate after inspection of PAYE records |
| regulation 84 | recovery of tax and interest |
| regulation 97 | [F1retention by employer of PAYE records] |
| regulation 98 | multiple PAYE schemes |
| regulation 102 | succession to a business etc |
| regulation 141 | direct collection and special arrangements |
| regulation 185 | adjusting total net tax deducted for purposes of sections 59A(1) and 59B(1) TMA |
| regulation 188 | assessments other than self-assessments |
| regulation 211 | how information must or may be delivered by employers |
| regulation 216 | service by post |
| regulation 218 | certificate that sum due |
| regulation 219 | payment by cheque. |
(2) In the application of those regulations, the expressions listed in column 1 of Table 7 have the meanings shown in column 2 of the table.
Table 7
Meaning of expressions in application of other regulations
| 1. Expression | 2. Meaning for purposes of this Chapter |
|---|---|
| employee | claimant |
| employer | Department |
| employment | award |
| relevant payments | taxable incapacity benefit. |
(3) In regulation 15 (flat rate codes)—
(a)omit paragraph (1);
(b)omit paragraph (3)(a); and
(c)for paragraph (3)(c) substitute—
“(c)the Inland Revenue consider that the code which would otherwise be the claimant’s code would result in too much tax being deducted for the tax year in question.”
(4) In regulation 21(1) (deduction and repayment of tax by reference to employee’s code), for “in accordance with these Regulations” substitute “in accordance with Chapter 3 of Part 8”.
Textual Amendments
F1Words in reg. 174(1) substituted (1.4.2009) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 7
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