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The Income Tax (Pay As You Earn) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 2682
- PART 3
- CHAPTER 3
- Regulation 58
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Changes over time for: Section 58
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Changes and effects yet to be applied to Regulation 58:
- reg. 58(7) words inserted by S.I. 2024/356 reg. 6(2)(a)
- reg. 58(7)(a) substituted by S.I. 2024/356 reg. 6(2)(b)
- reg. 58(7)(b) word omitted by S.I. 2024/356 reg. 6(2)(c)
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)
[F1Procedure if no Form P45 and code not known: UK pensioners]U.K.
58.—(1) This regulation applies if—
(a)a pension payer starts to make relevant pension payments to a pensioner,
(b)the pensioner is resident in the United Kingdom,
(c)the pensioner does not give to the pension payer Parts 2 and 3 of Form P45, and
(d)a code in respect of the pensioner has not otherwise been issued to the pension payer.
[F2(1A) This regulation does not apply where the relevant pension payment is a relevant lump sum payment.]
(2) On making any relevant pension payments to the pensioner before the Inland Revenue issue a code for use in respect of the pensioner, the pension payer must deduct tax on the non-cumulative basis applying the emergency code.
(3) The pension payer must send the Inland Revenue the following information in [F3Form P46(Pen)].
[F4(4) The information is—
(a)the pensioner’s national insurance number (if known),
(b)the pensioner’s full name,
(c)the pensioner’s sex,
(d)the pensioner’s date of birth,
(e)the pensioner’s full address including postcode,
(f)date upon which payment of the pension started,
(g)the pensioner’s works payroll number and the department or branch (if any),
(h)the fact that the recipient is a pensioner,
(i)the pension payer’s PAYE reference,
(j)the pension payer’s name,
(k)the pension payer’s full address, including the postcode, and
(l)the tax code used in relation to the pension.]
(5) The pension payer must also indicate in the Form that the emergency code is being used on the non-cumulative basis.
(6) For the purposes of paragraph (1)(d), the pension payer must ignore any code issued to the pension payer in respect of a previous pension of the pensioner which has ended.
[F5(7) In this regulation, and in regulation 58A (procedure if no Form P45 and code not known where payment is a relevant lump sum payment), a “relevant lump sum payment” is—
(a)a payment of taxable pension income under section 636B or 636C of ITEPA, or treated as such a payment, and
(b)which is made at a time when the pension payer is not making any other payments of PAYE pension income to the pensioner under the same registered pension scheme.]
Textual Amendments
F1Reg. 58 heading substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 25
F2Reg. 58(1A) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 12(a)
F3Words in reg. 58(3) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 15(b)
F4Reg. 58(4) substituted (6.4.2006) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2005 (S.I. 2005/2691), regs. 1, 8(2)
F5Reg. 58(7) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 12(b)
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