- a care and support employer
means an individual (“the employer”) who employs a person to provide domestic or personal services at or from the employer’s home where—
- a further notice
has the meaning given in regulation 97U(3);
- additional pay
means the appropriate amount, established from an employee’s code (where it is a K code not used on the cumulative basis) and the tax tables, to be added to the relevant payments made to an employee in order to determine the taxable payments;
- advance payment
means a relevant payment that—
- agency
has the meaning given in section 44 of ITEPA;
- agency worker
means a worker who is treated by section 44 of ITEPA as holding an employment with the agency for income tax purposes;
- allowable donations to charity
means any donation which is withheld from the payment of PAYE income and for which a deduction must be allowed under section 713 of ITEPA (donations to charity: payroll deduction scheme).
- allowances
means— (a) payments by way of attendance allowance within section 173(1) or 175(1) of the Local Government Act 1972, (b) payments within regulations made under section 18(1) of the Local Government and Housing Act 1989, (c) payments within regulations made under section 100(1)(a) or (c) of the Local Government Act 2000, (d) payments by way of attendance allowance within section 47(1) of the Local Government (Scotland) Act 1973, or (e) payments within regulation 3(1), 4(1) or 5(1) of the Local Government (Payments to Councillors) Regulations (Northern Ireland) 1999;
- amount foregone
has the meaning given in section 69B of ITEPA;
- apprenticeship levy records
means documents relating to the calculation of the amount of apprenticeship levy payable by the employer.
- appropriate Scottish upper rate code
means a Scottish upper rate code which effects deductions of tax from an employee who is a Scottish taxpayer at a Scottish upper rate which is considered by HMRC to apply where they have reason to believe that the employee will be chargeable at that rate on all or a substantial part of the employee’s relevant payments;
- approved method of electronic communications
has the meaning given in regulation 189;
- assessment
means an assessment other than one under section 9 of TMA (self-assessment).
- associated company
means any company within the meaning of section 449 of the Corporation Tax Act 2010.
- authorised employer
has the meaning given by regulation 61C;
- award
means an award of a jobseeker’s allowance;
- benefit officer
means the appropriate officer— (a) of the Department for Work and Pensions or, (b) in Northern Ireland, of the Department for Social Development;
- Board of Inland Revenue
means the Commissioners of Inland Revenue (as to which see in particular the Inland Revenue Regulation Act 1890);
- business
includes any trade, concern or undertaking.
- business travel
has the meaning given by section 168(5)(c) of ICTA as that definition had effect for the tax year ending 5th April 2002 by virtue of regulation 46AA(6) of the 1993 Regulations;
- Change in the award
means—
- Chapter 2 claimant
means— (a) a claimant who is entitled to a jobseeker’s allowance by virtue of regulation 17 of the JSA Regulations (laid off and short time workers);
- claim
means a claim for a jobseeker’s allowance;
- claimant
means a person who has made a claim, or who is treated for the purposes of the JSA Regulations as having made a claim;
- closed tax year
means any tax year preceding the current year, and cognate expressions shall be construed accordingly;
- code
means—
- collector
means a collector of taxes.
- combined amount
means an amount which includes tax due under these regulations and one or more of the following— (a) earnings-related contributions due under the SSC Regulations;
- company
includes a limited liability partnership;
- completed service
means work undertaken or obligations performed by the employee in accordance with the employee’s contract with the Real Time Information employer;
- councillor
means a person entitled to receive any allowances;
- credit
means any amount which is negative which can be used by a person to reduce the combined amount in the relevant month.
- cumulative basis
means the basis of deduction or repayment of tax provided for in regulation 23;
- current employee
means a person who was an employee on 5th April in the tax year to which the particulars provided under regulation 85(1) relate;
- deductible expenses
means expenses of a kind which would be deductible under sections 336 to 338 of ITEPA (expenses incurred wholly, exclusively and necessarily in performance of duties, and travel expenses).
- deductions working sheet
means— (a) any form of record in which are to be kept the matters required by these Regulations in connection with an employee’s relevant payments and tax;
- deemed direct payment
has the meaning given in section 61N of ITEPA.
- Department
means the Department for Work and Pensions or, in Northern Ireland, the Department for Social Development;
- direction
means a direction made under regulation 72(5), regulation 72F, or regulation 72GB or 81(4) in relation to the employee in respect of one or more tax periods falling within the tax year in question;
- direction tax
means any amount of tax which is the subject of a direction made under regulation 72(5), regulation 72F, regulation 72GB or regulation 81(4) in relation to the taxpayer in respect of one or more tax periods falling within the relevant tax year;
- director
has the meaning given by section 67 of ITEPA;
- earnings
has the meaning given in sections 62 and 721(7) of ITEPA;
- earnings-related contributions
means any contributions other than Class 1A and 1B contributions payable under the Contributions and Benefits Act in respect of earnings paid to or for the benefit of an earner in respect of employed earners employment.
- electronic communications
has the meaning given in regulation 189;
- employed earner
has the same meaning as in the SSCBA;
- employee
means “claimant”;
- employer
includes a former employer.
- employer reference
means the combination of letters, numbers or both used by the Inland Revenue to identify an employer for the purposes of these Regulations;
- employment and support allowance
means benefit payable under— (a) the Welfare Reform Act 2007, or (b) in Northern Ireland, the Welfare Reform Act (Northern Ireland) 2007;
- employment intermediary
has the meaning given in section 716B(2) of ITEPA;
- ESA
means employment and support allowance.
- excluded business expenses
has the meaning given in regulation 5;
- excluded notional payments
means notional payments which an employer is treated as making by section 694 or 695 of ITEPA (non-cash vouchers and credit tokens) as a result of an employee using a non-cash voucher or credit token on behalf of the employer, except where the voucher or token is used as, or as part of, any scheme or arrangement the purpose, or one of the main purposes, of which is— (a) to provide the employee with money or an asset, or (b) to avoid the making of a relevant payment;
- excluded pecuniary liabilities
means payments made to a person other than an employee to meet the employee’s liability to that other person, but which are not made— (a) in fulfilment (in whole or in part) of the employee’s right to a sum of money, nor (b) as, or as part of, any scheme or arrangement the purpose, or one of the main purposes, of which is to avoid the making of a relevant payment;
- excluded relocation expenses
means payments in respect of removal expenses, as defined by section 272 of ITEPA (removal benefits and expenses to which section 271 applies), if, and to the extent that, they are payments of net PAYE income;
- Extra pay day
has the meaning given in regulation 31(4).
- flexible annuity contract
has the meaning given by section 227G(8) of the Finance Act 2004, and
- Form P45
means the form provided or approved for use in accordance with regulations 36 (cessation of employment: Form P45), 38 (death of employee) or 39 (death of pensioner);
- Form P45ESA
means the form required to be completed in accordance with regulation 184L;
- Form P45U
means the form required to be completed in accordance with regulation 159 or 184L;
- Form P46
means the form provided or approved for use in accordance with regulation 46 (form P46 where employer does not receive P45 and code not known);
- Form P46(Pen)
means the form provided or approved for use in accordance with regulation 55(3)(a), 57(2) or 58(3).
- former employee
means a person who was an employee during a part of the tax year to which the particulars provided under regulation 85(1) relate, but who was no longer an employee on 5th April in that tax year.
- free pay
means the appropriate amount, established from an employee’s code (where not used on the cumulative basis) and the tax tables, to be subtracted from relevant payments to arrive at taxable payments (and accordingly represents an appropriate part of reliefs allowable against those payments);
- fund
means a person who pays holiday pay— (a) to an individual who is not employed by the person, or (b) in respect of such an individual who has died;
- general earnings
has the meaning given in section 7(3) of ITEPA;
- HMRC
means Her Majesty’s Revenue and Customs;
- holiday pay
means— (a) any payment received by an individual in exchange for a voucher, stamp or similar document purchased by a person who employs (or employed) that individual for any holiday period, or (b) if such an individual has died, any payment received by a person claiming in respect of that individual’s right to such a payment;
- ICTA
means the Income and Corporation Taxes Act 1988;
- in writing
includes electronic communications and “signed” includes electronic signatures.
- incapacity benefit
means short-term incapacity benefit or long-term incapacity benefit payable under— (a) sections 30A(1), 30A(5), 40 or 41 of the Social Security Contributions and Benefits Act 1992, or (b) in Northern Ireland, section 30A(1), 30A(5), 40 or 41 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
- incentive payment
means an incentive payment received under the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003.
- income support
means benefit payable under— (a) section 124 of the Social Security Contributions and Benefits Act 1992, or (b) in Northern Ireland, section 123 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
- Inland Revenue
means HMRC;
- Inland Revenue office number
means the number which identifies an employer’s Inland Revenue office;
- inspector
means an inspector of taxes;
- intermediary
has the meaning given in section 61M(1)(c) of ITEPA;
- ITA
means the Income Tax Act 2007;
- ITEPA
means the Income Tax (Earnings and Pensions) Act 2003;
- large employer
has the meaning given in regulation 198A;
- leaving date
means “date the award ceased”;
- letter of offer
means an offer in writing by the deemed employer to agree an amount in settlement of the deemed employer’s liability to pay an amount that includes tax on the payment.
- local council
means the local authority, council, joint authority or joint committee paying allowances.
- lower amount
means the amount mentioned in regulation 97C(5);
- lower earnings limit
means the lower earnings limit for Class 1 contributions for the purposes of section 5(1) of the Social Security Contributions and Benefits Act 1992;
- lump sum
means a social security pension lump sum as defined in section 9 of the Act;
- main relevant payment
means the relevant payment normally made to the specified employee at regular intervals of a week or more;
- making good payment
means the payment referred to in regulation 61E(2) or 61G(2)(b);
- managed service company
has the meaning given by section 61B of ITEPA;
- monthly pay bill
means the total amount of earnings paid by a person in a tax month on which Class 1 secondary contributions would be payable but for the condition in section 6(1)(b) of the Contributions and Benefits Act (liability for Class 1 contributions).
- Monthly PAYE threshold
means 1/12 of the personal allowance specified in section 257(1) of ICTA, rounded to the nearest pound.
- national insurance number
means the national insurance number allocated within the meaning of regulation 9 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001;
- net PAYE income
has the meaning given in regulation 3;
- non-cumulative basis
means the basis of deduction of tax provided for in regulation 27;
- non-PAYE records
means information, records and documents which evidence the specified information.
- non-Real Time Information employer
means an employer other than one within regulation 2A;
- non-Real Time Information pension payer
means a pension payer other than one within regulation 2B;
- notice
means as follows and “notify” must be read accordingly— (a) notice in writing, or in a form authorised (in relation to the case in question) by directions under section 118 of the Finance Act 1998 (which allows certain claims etc to be made by telephone) (b) for the purposes of regulation 17 (notice to employee of code) and regulation 19 (amendment of code) notice— (a) by an approved method of electronic communications;
- notional payment
has the meaning given in section 710(2)(a) of ITEPA;
- objects
means gives a notice of objection to the Inland Revenue;
- official computer system
has the meaning given in regulation 189;
- offshore installation
means a structure which is, is to be, or has been, put to a relevant use while in water but a structure is not an offshore installation if—
- oil field licensee
means the holder of a licence under Part 1 of the Petroleum Act 1998 in respect of the area in which the duties of the continental shelf worker’s employment are performed;
- optional remuneration arrangements
has the meaning given in section 69A of ITEPA;” • “relevant amount” means the amount calculated in accordance with section 87A, 94A, 120A, 154A or 203A of ITEPA, as the case may be;
- other payee
means a person receiving relevant payments in a capacity other than employee, agency worker or pensioner;
- other payer
means a person making relevant payments in a capacity other than employer, agency or pension payer;
- overriding limit
means the limit on the amount of tax to be deducted from a relevant payment and is an amount equal to 50% of the amount of the relevant payment;
- paragraph (b) associate
means a person who— (a) is within section 688A(2)(d), and (b) is within that provision by virtue of a connection with a person who is within section 688A(2)(b);
- paragraph (c) associate
means a person who— (a) is within section 688A(2)(d), and (b) is within that provision by virtue of a connection with a person who is within section 688A(2)(c);
- Parts 2 and 3 of Form P45
means— (a) the Parts 2 and 3 of the Form P45 provided to the employee or claimant (as the case may be) in accordance with regulation 36,...
- pay
means “employment and support allowance”.
- payee
means an employee, agency worker, pensioner or other payee;
- payer
means an employer, agency, pension payer or other payer;
- payment
means the relevant payment the information being given in accordance with this Schedule relates to.
- pension
means a pension, annuity or other payments of PAYE pension income;
- pension payer
means a person making payments of PAYE pension income;
- pensioner
means a person receiving PAYE pension income;
- personal allowance
means an allowance claimed under either section 257(1) of ICTA (personal allowance) or section 35 of ITA (personal allowances for those aged under 65).
- personal liability notice
has the meaning given by regulation 97ZI(2);
- PGS
has the meaning given in regulation 97S(1).
- place of work
has the meaning given in section 14(4) of the Jobseekers Act 1995 or, in Northern Ireland, in article 16(4) of the Jobseekers (Northern Ireland) Order 1995.
- previous total tax to date
means the total net tax deducted by the employer.
- Principal
has the same meaning as in regulation 101.
- PSA
means a PAYE settlement agreement made in accordance with regulation 105;
- qualifying accessory
has the meaning given in section 125 of ITEPA (meaning of accessory etc).
- qualifying payment
means a payment which becomes retrospective employment income as a relevant payment (including a notional payment);
- qualifying period
means a tax period beginning on or after 6th August 2007;
- Real Time Information employer
has the meaning given in regulation 2A;
- Real Time Information pension payer
has the meaning given in regulation 2B;
- recipient
means a person who is paid holiday pay.
- reckonable date
means 14 days after the end of the tax year.”
- recorded tax
means the total tax to date or (as the case may be) the total net tax deducted which was recorded in accordance with regulation 153(3) or (4) when the claim was made;
- recovery notice
means a notice which complies with regulation 97LD.
- reduced regular relevant payment
means a regular relevant payment that has been reduced by reference to advance payments made to the employee;
- regular relevant payment
means a relevant payment normally made to the employee at fixed intervals of no shorter than a week and no longer than a month.
- Related third party
means a person making payments or providing benefits to an employee, if the making or provision of the payments or benefits by that person has been arranged, guaranteed or in any way facilitated by the employer.
- relevant amount
means the amount calculated in accordance with section 87A, 94A, 120A, 154A or 203A of ITEPA, as the case may be;
- relevant apprenticeship levy debt
means a debt specified in regulation 97B;
- relevant credit
means—
- relevant date
means— (a) the end of the tax year, if the calculation is required by regulation 157;
- relevant PAYE debt
means a debt specified in regulation 97B;
- relevant payments
has the meaning given in regulation 4;
- relevant pension payments
has the meaning given in regulation 6;
- relevant tax year
means— (a) in relation to section 59A(1) of TMA, the immediately preceding year referred to in that subsection;
- reliefs from income tax
includes allowances and deductions;
- reserve forces
means the forces specified in paragraph (2);
- reserve pay
means relevant payments made by the Ministry to members of the reserve forces, excluding such payments made on 6 April 2009 or later;
- reservist
means any person in receipt of reserve pay, but does not include a person who is not resident in the United Kingdom and is serving outside the United Kingdom.
- retrospective contributions regulations
has the meaning given by regulation 1(2) of the SSC Regulations;
- retrospective employment income
means payments which are retrospectively treated as payments of employment income by virtue of a retrospective tax provision;
- retrospective tax provision
means a provision of the Income Tax Acts charging to income tax amounts of employment income paid before the enactment containing the provision was passed;
- Revised Taxable Amount of the Benefit
means the result of the calculation at step 3 of regulation 61I(2), as applied by regulation 61J(2).
- Scottish basic rate
means the Scottish basic rate of income tax for a tax year set by a Scottish rate resolution of the Scottish Parliament under section 80C of the Scotland Act 1998;
- Scottish lower rate
means any rate of income tax for a tax year set by a Scottish rate resolution of the Scottish Parliament under section 80C of the Scotland Act 1998 which is lower than the Scottish basic rate for that tax year •... • “Scottish taxpayer” has the same meaning as in section 989 of ITA (the definitions);
- Scottish taxpayer
has the same meaning as in section 989 of ITA (the definitions);
- Scottish upper rate
means any rate of income tax for a tax year set by a Scottish rate resolution of the Scottish Parliament under section 80C of the Scotland Act 1998 which is higher than the Scottish basic rate for that tax year;
- secondary threshold
means the secondary threshold for Class 1 contributions for the purposes of section 5(1) of the Social Security Contributions and Benefits Act 1992;
- seconded expatriate
means an employee meeting one of the following descriptions— (a) an employee in section 689 of ITEPA (employee of non-UK employer);
- service provider
means the provider of the approved method of electronic communications using which the payment is made.
- Short payment period
means the last payment period in a tax year if, because of paragraph (7)(b)(ii), it is shorter than the previous payment periods.
- signed
includes electronic signatures.
- single-income claimant
means a claimant who, for a tax year— (a) is not entitled to receive any relevant payments in addition to the payments of taxable incapacity benefit, or (b) is so entitled but has failed to provide any details relating to those payments when making the claim, and who is not a self-employed earner as defined by section 2 of the Social Security Contributions and Benefits Act 1992 or, in Northern Ireland, section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
- specified amount
means the amount mentioned in regulation 97C(1)(b);
- specified benefit
means any benefit treated as earnings under any of the following provisions of Part 3 of ITEPA (employment income: earnings and benefits etc. treated as earnings)— (a) section 87 (non-cash vouchers) except where section 694 (non-cash vouchers: treated as payments of PAYE income) of ITEPA applies, (aa) section 87A (benefit of non-cash voucher treated as earnings: optional remuneration arrangements), (b) section 94 (credit-tokens) except where section 695 (credit-tokens: treated as payments of PAYE income) of ITEPA applies, (ba) section 94A (benefit of credit-token treated as earnings: optional remuneration arrangements), (c) section 120 (car), (ca) section 120A (benefit of car treated as earnings: optional remuneration arrangements), (d) section 149 (car fuel), (da) section 149A (benefit of car fuel treated as earnings: optional remuneration arrangements), (e) section 154 (van), (ea) section 154A (benefit of a van treated as earnings: optional remuneration arrangements), (f) section 160 (van fuel), (fa) section 160A (benefit of van fuel treated as earnings: optional remuneration arrangements), (g) section 203 (employment-related benefit);
- specified employee
includes an employee who was a specified employee for only part of the tax year.
- specified information
means—
- SSCBA
means the Social Security Contributions and Benefits Act 1992 or, in Northern Ireland, the Social Security Contribution and Benefits (Northern Ireland) Act 1992;
- structure
includes a ship or other vessel except where it is used wholly or mainly—
- Student Loan Regulations
means the Education (Student Loans) (Repayment) Regulations 2009 or, in Northern Ireland, the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009;
- tax credit debt
means child tax credit or working tax credit that the payee is liable to repay to the Commissioners under or by virtue of an enactment.
- tax month
means the period beginning on the 6th day of a calendar month and ending on the 5th day of the following calendar month;
- tax not deducted because of the overriding limit
means any tax— (a) which is due at the relevant date in accordance with the appropriate tax tables in respect of any taxable payments or total taxable payments to date, but (b) which has not been deducted because of the overriding limit;
- tax payable under the assessment
means the amount of tax shown in the assessment as payable without regard to any amount shown in the notice of assessment as a deduction from, or a credit against, the amount of tax payable.
- tax period
means— (a) tax quarter, if... regulation 70 (quarterly tax periods) applies, or (b) tax month, in every other case;
- tax quarter
means any of the following (inclusive) periods— • 6th April to 5th July, • 6th July to 5th October, • 6th October to 5th January, and • 6th January to 5th April;
- tax tables
means the tax tables prepared by the Board of Inland Revenue under section 685 of ITEPA;
- tax treated as deducted
means any tax which in relation to relevant payments made by an employer to the taxpayer in the relevant tax year— (a) the employer was liable to deduct from payments but failed to do so, or (b) the employer was liable to account for in accordance with regulation 62(5) (notional payments) but failed to do so;
- tax week
means 6th April to 12th April (inclusive) and each successive period of 7 days, except that the final tax week in a tax year (“Week 53”) is just the last day of the tax year (or last 2 days in a leap year);
- tax year
means a year for which any Act provides for income tax to be charged;
- Taxable Amount of the Benefit
has the meaning given in regulation 61D(1).
- taxable employment and support allowance
means any amount of employment and support allowance which is chargeable to income tax under Chapter 2 of Part 10 of ITEPA (tax on social security income).
- taxable incapacity benefit
means any amount of incapacity benefit which is chargeable to income tax under Chapter 2 of Part 10 of ITEPA (tax on social security income).
- taxable income support
means any amount of income support which is chargeable to income tax under Chapter 2 of Part 10 of ITEPA (tax on social security income).
- taxable payments
means relevant payments reduced by free pay or, as the case may be, increased by additional pay (where the employee’s code is not used on the cumulative basis);
- Termination award
means an award consisting of payments combined with other benefits, or consisting solely of other benefits—
- The 1993 Regulations
means the Income Tax (Employments) Regulations 1993.”
- the Act
means the Finance (No.2) Act 2005 and a reference (without more) to a numbered provision is a reference to the provision of the Act bearing that number;
- the client
has the meaning given in section 44 of ITEPA, and cognate expressions shall be construed accordingly;
- the current total tax
means the amount required to be recorded at paragraph 17 of Schedule A1 (real time returns) in the most recent return which the employee is required to make in the tax year, or where the employee is required to make a return under regulation 67EA(3) (failure to make a return under regulation 67B), the amount required to be recorded at paragraph 17 of Schedule A1 for the tax year to which that return relates;
- the Department
means— (a) in Great Britain, the Department for Work and Pensions;
- the due date
means the date specified in the special arrangement which must be no later than 31st May following the end of each tax year to which the special arrangement relates.
- the excess
means the amount by which the deductible amount exceeds the amount actually deducted.
- the FPCS arrangement
means the arrangement known as the Fixed Profit Car Scheme made between the employer and the Inland Revenue for providing information in respect of payments of car allowances and motor mileage allowances made to employees for business travel.
- the Inland Revenue
means the Board of Inland Revenue or any officer of the Board.
- the Ministry
means the Ministry of Defence;
- the most recent return
means the return which, as at the end of the tax period, contains the most up to date information under paragraph 17 of Schedule A1 about the employee.
- the new employee fields
has the same meaning as in regulation 40A.
- The prescribed rate
means the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 824 of ICTA.
- the previous total tax
means the total tax to date (if any) required to be recorded for the previous tax quarter in the tax year.
- the principal employer
means the person under whose general control and management the employees work;