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The Income Tax (Pay As You Earn) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 2682
- PART 10
- CHAPTER 5
- Regulation 211
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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)
How information must or may be delivered by employersU.K.
211.—(1) Table 10 applies to determine how employers must or may comply with the requirements of the regulations listed in column 1.
(2) The requirements of the regulation must be complied with in a document or format provided or approved by the Board of Inland Revenue if so indicated in column 4.
(3) Where appropriate, the relevant form number is listed in column 3.
(4) Instead of sending a document to the Inland Revenue, the requirements of the regulation may be complied with by an employer arranging for the information it would contain to be delivered to the Inland Revenue by an approved method of electronic communications if so indicated in column 5.
Table 10
Regulations which require approved document or format, and which permit electronic delivery
| 1. | 2. | 3. | 4. | 5. |
|---|---|---|---|---|
| Regulation | Description of information | Form number | Approved document or format | Electronic communications |
| F1. . . | F1. . . | F1. . . | F1. . . | F1. . . |
| F1. . . | F1. . . | F1. . . | F1. . . | F1. . . |
| 36(1), (2)(a) | cessation of employment | Form P45, Part 1 | yes | yes |
| 36(1), (2)(b) | cessation of employment | Form P45, Parts 1A, 2, 3 | yes | [F2not applicable] |
| 38(1) | death of employee | Form P45, Part 1 | yes | yes |
| 39(1) | death of pensioner | Form P45, Part 1 | yes | yes |
| 42(8) | procedure if new employer receives Form P45 | Form P45, Part 3 | yes | yes |
46(4), 47(2)(a) 48(2)(a) 49(2)(a) | information to be provided if code not known | Form P46 | yes | yes |
| 52(3) | late presentation of Form P45 | Form P45, Part 3 | yes | yes |
| [F355(3)(a) | information on retirement | P46(Pen) | yes | yes] |
| 56(3) | procedure if new pension payer receives Form P45 | Form P45, Part 3 | yes | yes |
| 57(2) | information to be provided if code not known (non-UK resident pensioners) | [F4Form P46(Pen)] | yes | yes |
| 58(3) | information to be provided if code not known (UK resident pensioners) | [F4Form P46(Pen)] | yes | yes |
| 60(3) | late presentation of Form P45 | Form P45, Part 3 | yes | yes |
| 67(1) | information to employees about payments and tax deducted | Form P60 | yes | [F5not applicable] |
| 73 | annual return of relevant payments liable to deduction of tax | Forms P35 and P14 | yes | yes |
| [F673A | annual return of relevant payments by virtue of a retrospective tax provision | Form P35 (RL | yes | no] |
| 74 | annual return of relevant payments not liable to deduction of tax | Form P38A | yes | yes |
| 77(4) | return of tax for which employer is liable under regulation 68 | Form P100 | yes | no |
| F7. . . | F7. . . | F7. . . | F7. . . | F7. . . |
| 85(1)(a) and (b) | employers: annual return of other PAYE income: benefits code employee | Form P11D | yes | yes |
| 85(2) | employers: annual return of other PAYE income: declaration | Form P11D(b) | yes | yes |
| 90(2) | quarterly return of cars becoming available or unavailable | Form P46 (car) | yes | yes |
| [F898(4) | multiple PAYE schemes | Form P350 | yes | yes] |
| 129(1) | reserve forces' pay: certificate of tax deducted | Form P59 | yes | no |
| 132(1) | reserve forces' pay: end of year certificate | Form P60 | yes | [F5not applicable] |
| 137(1) | holiday pay funds: certificate of tax deducted | Form P403 | yes | no |
| 152(2) | deductions working sheet for claimants awarded taxable JSA | Form PB8 | yes | no |
| 153(9) | Department’s return for claimant who delivers Form P45 | Forms PB3 and P45 Part 3 | yes | no |
| 154(2) | Department’s return for claimant who does not deliver Form P45 | Form PB3 | yes | no |
| 157(2)(b) | claimant’s end of year certificate | Form P60U | yes | [F5not applicable] |
| 157(2)(c) | Department’s end of year return | Form P14U | yes | no |
| 159(2) | cessation of award of JSA | Form P45U | yes | no |
| 160(2)(b) | Department’s notification of taxable JSA adjustment | Form P180 | yes | no |
| 164(2) | Department’s quarterly statement to Board of receipts and payments in respect of taxable JSA | – | yes | no |
| [F9184D | deductions working sheet for claimants awarded taxable ESA | Form PB8 | yes | no |
| 184E(9) | Department’s return for claimant who delivers form P45 | Forms PB8 and P45 Part 3 | yes | yes |
| [F10184G(1)] | Department’s return for claimant who does not deliver form P45 | Form PB3 | yes | yes |
| 184I(2)(b) | claimant’s end of year certificate | Form P60ESA | yes | [F5not applicable] |
| 184J(2) | Department’s end of year return | Form P14U | yes | yes |
| 184L(1) | cessation of award of ESA | Form P45ESA | yes | yes |
| 184Q(2)(b) | Department’s notification of taxable ESA adjustment | Form P180 | yes | no |
| 184S(2) | Department’s quarterly statement to HMRC of receipts and payments in respect of taxable ESA | yes | no] |
(5) If an employer delivers electronically the return required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)), the statement and declaration and the certificate must, instead of being signed as required by regulation 73(8), be authenticated by or on behalf of the employer in such manner as may be approved by the Board of Inland Revenue.
[F11(6) For the purposes of this regulation “ESA” means employment and support allowance.]
Textual Amendments
F1Words in reg. 211(4) Table 10 omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(4), 11
F2Words in reg. 211 Table 10 substituted (6.4.2016) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2016 (S.I. 2016/329), regs. 1, 4(a)
F3Words in reg. 211 Table 10 substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 21(a)
F4Words in reg. 211 Table 10 substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 21(b)
F5Words in reg. 211 Table 10 substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 68(a)
F6Words in reg. 211 Table 10 inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 19
F7Words in reg. 211 Table 10 omitted (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015 (S.I. 2015/1927), regs. 1(1), 13
F8Words in reg. 211 Table 10 inserted (6.4.2016) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2016 (S.I. 2016/329), regs. 1, 4(b)
F9Words in reg. 211(4) Table 10 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 4(2)
F10Word in reg. 211 Table 10 substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 68(b)
F11Reg. 211(6) inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 4(3)
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