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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 5
- Regulation 184B
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[F1Application of other regulationsU.K.
184B.—(1) The following regulations apply to payments of employment and support allowance made to a claimant with the modifications mentioned in paragraphs (2) to [F2(5)] —
| regulation 2 | interpretation |
| regulation 14 | matters relevant to determination of code |
| 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 |
| regulation 97 | [F3retention by employer of PAYE records] |
| regulation 98 | multiple PAYE schemes |
| regulation 102 | succession to a business etc |
| [F4regulation 185 | Adjusting total net tax deducted for purposes of sections 59A(1), 59B(1) and 59BA(2) TMA] |
| [F5[F6regulation 205 | mandatory use of electronic communications] |
| regulation 206 | employers F7... |
| regulation 207 | specified information |
| F8. . . | F8. . . |
| regulation 209 | standards of accuracy and completeness |
| regulation 210 | penalty for failing to deliver F9... specified information |
| F10. . . | F10. . . |
| regulation 210C | appeals and interest ] |
| regulation 211 | how information must or may be delivered by employers |
| regulation 214 | how information must be provided by employees |
| regulation 216 | service by post. |
(2) In the application of those regulations, the expressions listed in column 1 of Table 7A have the meanings shown in column 2 of the table.
Table 7A
Meaning of expressions in application of other regulations
(3) In the application of regulations 20 (notice to employer of amended code) and 21 (deduction and repayment of tax by reference to employee’s code), any reference to the deduction or repayment of tax shall be read as a reference to the tax calculation which the Department is required to make at the end of the tax year or on the cessation of an award (by virtue of regulation 184I(2)(a) and 184K(2).
(4) In the application of regulation 207 (specified information) the reference to specified information shall be read as including references to—
(a)the return and accompanying information required by regulations 184G (return in respect of all claimants to taxable employment and support allowance) and 184J (annual return),
(b)Part 1 of Form P45ESA, and
(c)the information required under regulation 184E(9).]
[F13(5) In the application of regulation 210 (penalty for failing to deliver specified information)—
(a)where the specified information is the return and accompanying information required by regulation 184J (annual return) the penalty will be determined in accordance with regulation [F14210AA], and
(b)where the specified information is 184G (return in respect of all claimants to taxable employment and support allowance), Part 1 of Form P45ESA or the information required under regulation 184E(9) the penalty will be determined in accordance with [F15regulations 210B and 210BA].]
Textual Amendments
F1Pt. 8 Ch. 5 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 3
F2Word in reg. 184B(1) substituted (6.4.2010) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(2), 17(a)
F3Words in reg. 184B substituted (1.4.2009) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 7
F4Words in reg. 184B(1) substituted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 5
F5Words in reg. 184B(1) substituted (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 3(a)
F6Words in reg. 184B(1) substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 17(b)(i)
F7Words in reg. 184B(1) omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 17(b)(ii)
F8Words in reg. 184B(1) omitted (in relation to the tax year 2010-11 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 17(b)(iii)
F9Words in reg. 184B(1) omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 17(b)(iv)
F10Words in reg. 184B(1) omitted (6.4.2010) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(2), 17(b)(v)
F11Words in reg. 184B(2) Table 7A substituted (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 3(b)
F12Words in reg. 184B(2) omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 17(c)
F13Reg. 184B(5) inserted (6.4.2010) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(2), 17(d)
F14Word in reg. 184B(5) substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 17(e)
F15Words in reg. 184B(5) substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 17(e)
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