Accounting for on behalf of clients using own employer reference, other payer/other payee

Case Law – R (on the application of Oriel Support Ltd) v Revenue and Customs Commissioners. [2009] BTC 206

Accounting periods

Monthly

Commentary – Key Data ¶3-725

Quarterly

Commentary – Key Data ¶3-730

Additional assessments

Legislation/Regulatory – ITEPA2003 s. 709
HMRC Guidance – EIM42440 ; EIM42450 ; EIM42460 ; EIM42470 ; EIM74251

Additional pay, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Additional rate code

Legislation/Regulatory – SI 2003/2682 reg. 7(3), 15(A1), 32A, 37(2), (3)

Agencies and agency workers

Legislation/Regulatory – ITEPA2003 s. 688 ; SI 2003/2682 reg. 2(1), 10

Agency workers

Commentary – Tax Reporter ¶493-210 ; Tax Reporter ¶494-840 ; Tax Reporter ¶496-410 ; Quick Overview ¶9530

Allocation of remuneration to discharge loan account

Case Law – West [2016] TC 05285

Allowable donations to charity, meaning

Legislation/Regulatory – SI 2003/2682 reg. 3(2)

Allowable pension contributions, meaning

Legislation/Regulatory – SI 2003/2682 reg. 3(2)

Amounts treated as earnings

Legislation/Regulatory – SI 2003/2682 reg. 88

Anti-avoidance provisions

Commentary – Tax Reporter ¶496-400 ; Tax Reporter ¶603-975
Legislation/Regulatory – Spotlight 5
HMRC Guidance – IHTM42091

Appeal to require security

Case Law – Boship Lions Farm Hotel Ltd & Ors [2018] TC 06613

Appeals

Legislation/Regulatory – SI 2003/2682 reg. 72B-72G, 80, 81A, 210C, 217

Application for reinstatement of appeal

Case Law – D'Ambra [2016] TC 05381

Armed forces

Commentary – Tax Reporter ¶485-310
HMRC Guidance – EIM50110
Case Law – Lush (H.M. Inspector of Taxes) v. Coles

Assessment and self-assessment

Legislation/Regulatory – SI 2003/2682 reg. 185-188

Assessments

Case Law – Oziegbe [2014] TC 03733

Assets

Enhancing the value of

Legislation/Regulatory – ITEPA2003 s. 697
HMRC Guidance – EIM11860

Meaning

Legislation/Regulatory – ITEPA2003 s. 701
HMRC Guidance – EIM11931

Readily convertible

Legislation/Regulatory – ITEPA2003 s. 696, 702
HMRC Guidance – EIM03604 ; EIM03625 ; EIM11855 ; EIM11861 ; EIM11890 ; EIM11892 ; EIM11900 ; EIM11908 ; EIM11911 ; EIM11913 ; EIM11920 ; EIM11927 ; EIM11930 ; EIM12001 ; EIM12400 ; ERSM161030 ; ERSM161065 ; ERSM162820 ; ERSM170010 ; ERSM170020 ; ERSM170030 ; ERSM170700 ; ERSM40110 ; ERSM90600 ; NIM06809 ; PAYE72035

Audit, failure to comply with information notice

Case Law – Community [2014] TC 03181

Basic PAYE tools

Commentary – Tax Reporter ¶493-070
HMRC Guidance – CSLM004 ; EIM00100 ; PAYE055 ; PAYE5001

Basic rate, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Beneficial ownership

Commentary – Tax Reporter ¶493-210

Benefits in kind

Case Law – Jubb [2015] TC 04760

Benefits provided by employer

Annual returns (P11D and P9D)

Legislation/Regulatory – SI 2003/2682 reg. 85

Cars

Legislation/Regulatory – SI 2003/2682 reg. 90

In kind

Legislation/Regulatory – FA2015 s. 17

Information to be provided for each employee

Legislation/Regulatory – SI 2003/2682 reg. 86, 87

BillPay service

Commentary – Quick Overview ¶1450

Bonuses

Awarded by way of interest in overseas trust

Case Law – DTE Financial Services Ltd v HM Inspector of Taxes. [2001] BTC 159 ; DTE Financial Services Ltd v Wilson (HM Inspector of Taxes). [1999] BTC 415

Director's

Case Law – R v Inland Revenue Commissioners, ex parte McVeigh. [1996] BTC 35 ; Spring Salmon & Seafood Ltd [2014] TC 04002

Generally

Commentary – Tax Reporter ¶493-200
Case Law – Attorney-General v. Jeanne Antoine ; W.T. Ramsay Ltd v. Commissioners of Inland Revenue Eilbeck (H.M. Inspector of Taxes) v. Rawling

Business expenses excluded

Commentary – Tax Reporter ¶493-220

Calculation of earnings without reference to previous pay and tax

Case Law – Poole Leisure Ltd [2015] TC 04315

Car benefits not taxed

Case Law – Ali [2015] TC 04274

Cars and fuel

Commentary – Tax Reporter ¶416-070
HMRC Guidance – EIM25520

Cars, quarterly returns (P46)

Legislation/Regulatory – SI 2003/2682 reg. 90

Cash vouchers

Commentary – Tax Reporter ¶414-000 ; Tax Reporter ¶493-190 ; Tax Reporter ¶497-000
Legislation/Regulatory – ITEPA2003 s. 693
HMRC Guidance – EIM44040

Casual employees

Commentary – Quick Overview ¶9700

Casual workers

Commentary – Tax Reporter ¶485-160 ; Tax Reporter ¶496-510
HMRC Guidance – ESM4001 ; ESM4002

Certificate of sums due and unpaid

Legislation/Regulatory – SI 2003/2682 reg. 76-81, 218

Certificates of unpaid tax

Commentary – Tax Reporter ¶494-800–Tax Reporter ¶494-830

Cessation of employment

Death of employee

Commentary – Tax Reporter ¶493-740
Legislation/Regulatory – SI 2003/2682 reg. 38

Death of pensioner

Commentary – Tax Reporter ¶493-750
Legislation/Regulatory – SI 2003/2682 reg. 39

Form P45

Commentary – Tax Reporter ¶493-700
Legislation/Regulatory – SI 2003/2682 reg. 36

Income paid after

Legislation/Regulatory – SI 2003/2682 reg. 37, 37A

PAYE income paid after

Commentary – Tax Reporter ¶493-720

Payment in securities

Commentary – Tax Reporter ¶493-720

Repayment

Commentary – Tax Reporter ¶494-340

Retrospective earnings

Legislation/Regulatory – SI 2003/2682 reg. 36A, 50A, 66A, 67A, 73A

Retrospective tax provision, information to employee

Commentary – Tax Reporter ¶493-710

Charitable donations

– see also Payroll deduction scheme

Generally

Commentary – Key Data ¶3-735

Charitable giving

– see Payroll deduction scheme

Cheque payments

Legislation/Regulatory – SI 2003/2682 reg. 219

Cheque vouchers

Commentary – Tax Reporter ¶493-190

Class 1 collection

Commentary – Quick Overview ¶2100

Class 1 contributions

Legislation/Regulatory – SSCBA92 Sch. 1, para. 3

Closure notices

Case Law – Isocom Ltd [2014] TC 03696

Code

Amendment to reflect anticipated losses

Case Law – Blackburn (HM Inspector of Taxes) v Keeling. [2003] BTC 327 ; Blackburn (HM Inspector of Taxes) v Keeling. [2003] BTC 376

Car benefit

Case Law – R. v. General Commissioners of Income Tax, Ex parte Wilson. [1983] BTC 243

Change to coding notice

Case Law – D'Ambra [2016] TC 05381

Coding change

Case Law – Lloyds Property Group Ltd [2016] TC 04867 ; Poole Leisure Ltd [2015] TC 04315

Electronic coding notifications

Case Law – The Mothers' Union [2014] TC 03414

Tax code notice

Case Law – Poole Leisure Ltd [2015] TC 04315

Underpaid PAYE

Case Law – The Mothers' Union [2014] TC 03414

Codes

Additional rate

Commentary – Tax Reporter ¶493-300 ; Tax Reporter ¶493-565

Additional rate code

Legislation/Regulatory – SI 2003/2682 reg. 7(3), 15(A1), 32A, 37A(2), (3)

Amendment of

Commentary – Tax Reporter ¶493-370
Legislation/Regulatory – SI 2003/2682 reg. 19, 20

Appeals

Commentary – Tax Reporter ¶493-360
Legislation/Regulatory – SI 2003/2682 reg. 18

Basic rate

Commentary – Tax Reporter ¶493-300

Basic rate code

Legislation/Regulatory – SI 2003/2682 reg. 7(3)

Blind person's allowance

Commentary – Tax Reporter ¶493-300

Code, meaning

Legislation/Regulatory – SI 2003/2682 reg. 7(1)

Continued application

Legislation/Regulatory – SI 2003/2682 reg. 16

D1

Commentary – Tax Reporter ¶493-300

Determination by HMRC

Commentary – Tax Reporter ¶493-330
Legislation/Regulatory – SI 2003/2682 reg. 13, 14

Emergency

Commentary – Tax Reporter ¶493-300

Emergency code

Legislation/Regulatory – SI 2003/2682 reg. 45, 50

Employee's code, meaning

Legislation/Regulatory – SI 2003/2682 reg. 8

Employees

Commentary – Tax Reporter ¶493-320

Flat rate

Legislation/Regulatory – SI 2003/2682 reg. 15

Generally

Commentary – Key Data ¶3-630

Higher rate

Commentary – Tax Reporter ¶493-300 ; Tax Reporter ¶493-560

Higher rate code

Legislation/Regulatory – SI 2003/2682 reg. 7(3), 32

K code, meaning

Legislation/Regulatory – SI 2003/2682 reg. 7(2)

K codes

Commentary – Tax Reporter ¶493-310

Meaning

Commentary – Tax Reporter ¶493-300

Nil tax

Commentary – Tax Reporter ¶493-300 ; Tax Reporter ¶493-570

Nil tax code

Legislation/Regulatory – SI 2003/2682 reg. 7(3), 33

Not known

Legislation/Regulatory – SI 2003/2682 reg. 46, 49

Notice of amended code to employer

Legislation/Regulatory – SI 2003/2682 reg. 20

Notice to employee

Legislation/Regulatory – SI 2003/2682 reg. 17

Notification

Commentary – Tax Reporter ¶493-350

Objections to

Commentary – Tax Reporter ¶493-360
Legislation/Regulatory – SI 2003/2682 reg. 18

OT code

Legislation/Regulatory – SI 2003/2682 reg. 7(3), 37(2), (2A), 46(2C), 54A, 54B

Zero T

Commentary – Tax Reporter ¶493-300 ; Tax Reporter ¶494-205

Coding out limits

Debts

Commentary – Key Data ¶3-635

Overall limit

Commentary – Key Data ¶3-635

Overriding limit

Commentary – Key Data ¶3-635

Self-assessment balancing payments

Commentary – Key Data ¶3-635

Combined collection of contributions with tax

Legislation/Regulatory – SI 2001/1004 reg. 67, Sch. 4 ; SSCBA92 Sch. 1, para. 6

Commissions

Legislation/Regulatory – SP 4/97

Community group with no PAYE

Case Law – BRFM Ltd [2014] TC 03233

Company share option plans

Commentary – Tax Reporter ¶467-230

Company's failure to deduct tax from payments to appellant

Case Law – Rangos [2015] TC 04457

Company's failure to pay, reg. 49 determination

Case Law – Pawlowski (HM Collector of Taxes) v Dunnington. [1999] BTC 175

Computer staff

Commentary – Tax Reporter ¶485-780
HMRC Guidance – ESM4020

Construction industry workers

Commentary – Tax Reporter ¶282-425 ; Tax Reporter ¶496-500
Case Law – Castle Construction (Chesterfield) Ltd v. R & C Commrs ; Lewis t/a MAL Scaffolding v. R & C Commrs ; Littlewood t/a JL Window & Door Services v. R & C Commrs

Construction industry workers supplied by agencies

Legislation/Regulatory – FA98 s. 56

Convertible assets

Legislation/Regulatory – ITEPA2003 s. 696

Councillors

Commentary – Tax Reporter ¶487-030 ; Tax Reporter ¶496-530
HMRC Guidance – EIM65920 ; EIM65940 ; EIM65960 ; EIM65970

Councillors' allowances

Legislation/Regulatory – SI 2003/2682 reg. 118-121

Credit tokens

Commentary – Tax Reporter ¶414-100 ; Tax Reporter ¶493-190 ; Tax Reporter ¶497-020
HMRC Guidance – EIM44040

Credit-tokens

Legislation/Regulatory – ITEPA2003 s. 695

Cumulative basis

Deduction of tax

Legislation/Regulatory – SI 2003/2682 reg. 23

Employee not paid weekly or monthly

Legislation/Regulatory – SI 2003/2682 reg. 24

Extra pay day, meaning

Legislation/Regulatory – SI 2003/2682 reg. 25(9)

Generally

Legislation/Regulatory – SI 2003/2682 reg. 22

Meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Payment period, meaning

Legislation/Regulatory – SI 2003/2682 reg. 26(6)

Repayment of tax

Legislation/Regulatory – SI 2003/2682 reg. 23

Short payment period, meaning

Legislation/Regulatory – SI 2003/2682 reg. 25(8)

Subsidiary PAYE income of employee paid weekly or at greater intervals

Legislation/Regulatory – SI 2003/2682 reg. 25

Cumulative principal

Exceptions

Commentary – Tax Reporter ¶493-520

Generally

Commentary – Tax Reporter ¶493-510

Deadlines

Commentary – Key Data ¶3-665

Death

Employee

Commentary – Tax Reporter ¶493-740
Legislation/Regulatory – SI 2003/2682 reg. 38

Employer

Commentary – Tax Reporter ¶495-850

Employer and successions

Legislation/Regulatory – SI 2003/2682 reg. 101-104

Pensioner

Commentary – Tax Reporter ¶493-750
Legislation/Regulatory – SI 2003/2682 reg. 39

Debts

Recovery of under regulations

Legislation/Regulatory – FA2009 Sch. 58, para. 10 ; ITEPA2003 s. 684
HMRC Guidance – DMBM618020 ; EIM12001 ; EIM12002 ; EIM12003 ; SALF303

Security for payment of PAYE

Legislation/Regulatory – ITEPA2003 s. 684(2), (4A)

Transferred to managed service companies

– see Managed service companies

Deducted, meaning

Case Law – West [2016] TC 05285

Deduction from workers' remuneration

Case Law – Brady (H.M. Inspector of Taxes) v. Hart (trading as Jaclyn Model Agency). [1985] BTC 373

Deduction of tax

Cumulative basis

Legislation/Regulatory – SI 2003/2682 reg. 22-25

Non-cumulative basis

Legislation/Regulatory – SI 2003/2682 reg. 26-31

Reference to employee's code

Legislation/Regulatory – SI 2003/2682 reg. 21

Deduction/repayment of tax

Calculation of tax due

Commentary – Tax Reporter ¶493-510

Cessation of employment

Commentary – Tax Reporter ¶493-700–Tax Reporter ¶493-750

Cumulative basis

Commentary – Tax Reporter ¶493-510 ; Tax Reporter ¶493-520

Deductions working sheets

Commentary – Tax Reporter ¶494-350

Employee not paid weekly or monthly

Commentary – Tax Reporter ¶493-520

Extra pay day

Commentary – Tax Reporter ¶493-550

Form P60 information for employees

Commentary – Tax Reporter ¶494-370

Free of tax remuneration

Commentary – Tax Reporter ¶494-390

Generally

Commentary – Tax Reporter ¶213-100 ; Tax Reporter ¶493-500 ; Tax Reporter ¶707-890
Case Law – Bamford (H.M. Inspector of Taxes) v. A.T.A. Advertising Ltd.

Higher rate codes

Commentary – Tax Reporter ¶493-560

K code, modified calculation

Commentary – Tax Reporter ¶493-510 ; Tax Reporter ¶493-540

New employees (forms P45 and P46)

Commentary – Tax Reporter ¶494-000–Tax Reporter ¶494-070

New pensioners (forms P45 and P46)

Commentary – Tax Reporter ¶494-200–Tax Reporter ¶494-250

Nil rate codes

Commentary – Tax Reporter ¶493-570

Non-cumulative basis

Commentary – Tax Reporter ¶493-530 ; Tax Reporter ¶493-540

Notional payments

Commentary – Tax Reporter ¶494-300 ; Tax Reporter ¶494-310
HMRC Guidance – EIM11954
Case Law – Evolution Group Services Ltd v. R & C Commrs

Retrospective income in closed year

Commentary – Tax Reporter ¶494-360

Short payment periods

Commentary – Tax Reporter ¶493-550

Simplified scheme

Commentary – Tax Reporter ¶493-580

Student loans

Commentary – Tax Reporter ¶494-380
HMRC Guidance – CSLM2030

Subsidiary income paid weekly or at greater intervals

Commentary – Tax Reporter ¶493-520

Trade disputes

Commentary – Tax Reporter ¶494-330

Unpaid leave, repayment during

Commentary – Tax Reporter ¶494-320

Deductions working sheet

Commentary – Tax Reporter ¶494-350

Deductions working sheets

Generally

Legislation/Regulatory – SI 2003/2682 reg. 66

Meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Retrospective income

Legislation/Regulatory – SI 2003/2682 reg. 66A

Definitions

Allowable donations to charity

Commentary – Tax Reporter ¶493-160

Allowable pension contributions

Commentary – Tax Reporter ¶493-160

Director

Commentary – Tax Reporter ¶493-180

Employee

Commentary – Tax Reporter ¶493-210

Employer

Commentary – Tax Reporter ¶493-210

Employment

Commentary – Tax Reporter ¶493-210

Generally

Commentary – Tax Reporter ¶493-250

PAYE employment income

Commentary – Tax Reporter ¶493-150

PAYE income

Commentary – Tax Reporter ¶493-150

PAYE net PAYE income

Commentary – Tax Reporter ¶493-160

PAYE pension income

Commentary – Tax Reporter ¶493-150

PAYE social security income

Commentary – Tax Reporter ¶493-150

Relevant pension payments

Commentary – Tax Reporter ¶493-230

Direct collection and payment

Commentary – Tax Reporter ¶496-680

Direct collection and special arrangements

Deductions working sheet

Legislation/Regulatory – SI 2003/2682 reg. 142

Employees' records

Legislation/Regulatory – SI 2003/2682 reg. 143

Failure to pay

Legislation/Regulatory – SI 2003/2682 reg. 147

Generally

Legislation/Regulatory – SI 2003/2682 reg. 141

Payment

Legislation/Regulatory – SI 2003/2682 reg. 144

Returns

Legislation/Regulatory – SI 2003/2682 reg. 145, 146

Directors

Commentary – Tax Reporter ¶493-180

Discovery assessments

Case Law – Isocom Ltd [2014] TC 03696

Disguised remuneration

Commentary – Tax Reporter ¶496-405

Dividends from employee benefit funds received by employees

Case Law – PA Holdings Ltd & Anor [2009] TC 00063

Documents issued constituting certificates under reg. 79

Case Law – Bulley (HMRC Officer) v Hemmer Investments Ltd (formerly Sterling Scaffolding (Northern) Ltd). [2010] BTC 619

Drivers engaged by the appellant to make deliveries were employees and not independent contractors

Case Law – RS Dhillon and GP Dhillon Partnership [2017] TC 05583

Earnings, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Electoral workers

Commentary – Tax Reporter ¶486-600
HMRC Guidance – ESM4290 ; PAYE70240

Electronic communications

Mandatory electronic filing

Commentary – Tax Reporter ¶498-700

Electronic communications, penalties

Commentary – Key Data ¶3-690Key Data ¶3-695Key Data ¶3-700Key Data ¶3-705Key Data ¶3-710Key Data ¶3-715

Employee benefits

Commentary – Tax Reporter ¶493-190

Employee car ownership schemes

Commentary – Tax Reporter ¶415-880
HMRC Guidance – EIM31590

Employee share schemes

Accounting for tax

Commentary – Tax Reporter ¶465-200

Application

Commentary – Tax Reporter ¶465-140

Benefit in kind charge

Commentary – Tax Reporter ¶465-220
HMRC Guidance – EIM11952 ; EIM11966 ; EIM11968 ; EIM11970

Chargeable events

Commentary – Tax Reporter ¶465-180

Company share option plans

Commentary – Tax Reporter ¶467-230

Direct securities acquisitions

Commentary – Tax Reporter ¶465-160
HMRC Guidance – EIM11892

Disguised remuneration provisions, interaction with

Commentary – Tax Reporter ¶465-190

Double charge

Commentary – Tax Reporter ¶465-220
HMRC Guidance – EIM11952 ; EIM11966 ; EIM11968 ; EIM11970

Enhancing value of asset

Commentary – Tax Reporter ¶465-180

Generally

Commentary – Tax Reporter ¶465-100 ; Tax Reporter ¶497-070

Grey areas

Commentary – Tax Reporter ¶465-140

Liability

Commentary – Tax Reporter ¶465-160 ; Tax Reporter ¶465-170 ; Tax Reporter ¶465-180
HMRC Guidance – EIM11892

National Insurance contributions, interaction with

Commentary – Tax Reporter ¶465-210

Readily convertible asset, meaning

Commentary – Tax Reporter ¶465-120
HMRC Guidance – EIM11904

Real time information

Commentary – Tax Reporter ¶465-200

Remittance basis

Commentary – Tax Reporter ¶497-100
HMRC Guidance – ERSM161030

Securities options

Commentary – Tax Reporter ¶465-170 ; Tax Reporter ¶497-090

Employee's code, meaning

Legislation/Regulatory – SI 2003/2682 reg. 8(1)

Employee's liability in case of underpayment despite failure by employer/HMRC to comply with regulations

Case Law – Burton v Revenue and Customs Commissioners. [2010] BTC 1,619

Employee, meaning

Legislation/Regulatory – ITEPA2003 s. 712

Employer compliance units

Commentary – Tax Reporter ¶186-350

Employer reference, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Employer's Annual Return

Failure to make returns

Case Law – Wain for Franklin & Anor (t/a the Malt Shovel Hotel) [2016] TC 05018

Generally

Case Law – Brentham Club Ltd [2014] TC 03464 ; Gardner (t/a Northfield House) [2014] TC 03157 ; Peebles Baptist Church [2014] TC 03204 ; Wint [2014] TC 03127

Late appeal

Case Law – Wain for Franklin & Anor (t/a the Malt Shovel Hotel) [2016] TC 05018

Late lodging

Case Law – BRFM Ltd [2014] TC 03233 ; Kand Services Ltd [2014] TC 03235 ; Michael Dabb Design Services Ltd [2014] TC 03260 ; Quality Meat Scotland [2014] TC 03259

Late lodging, agents believed return had been successfully filed

Case Law – Dalkeith Private Bowling Club [2014] TC 03277 ; Paintball Challenge Ltd [2014] TC 03276

Late submission

Case Law – Bond (t/a B & B Electrical & Development) [2014] TC 03572 ; G Redfern & Sons [2014] TC 03514 ; Gardner (t/a Northfield House) [2014] TC 03157 ; Hair to Dye for Darling Ltd [2015] TC 04361 ; Liu (t/a Wings Chinese Takeaway) [2014] TC 03604 ; Makevine Ltd [2014] TC 03291 ; Nick Eason Ltd [2014] TC 03600 ; Nightingale Knitware Centre Ltd [2014] TC 03598 ; Peebles Baptist Church [2014] TC 03204 ; Perfect Permit Ltd (t/a Lofthouse Hill Golf Club) [2015] TC 04365 ; Ruffell [2014] TC 03656 ; Saxonbeck Ltd [2014] TC 03468 ; St. Nicolas Church & Community Centre Ltd [2015] TC 04363 ; Wint [2014] TC 03127 ; [2014] TC 03741–03743 ; [2014] TC 03760–03762

No employees

Case Law – Gray Publishing [2014] TC 03253

Problems with new software

Case Law – Dalkeith Private Bowling Club [2014] TC 03277 ; Kand Services Ltd [2014] TC 03235 ; Valley Centre [2014] TC 03258

Employer's PAYE deductions

Case Law – The Mothers' Union [2014] TC 03414

Employer's PAYE reference, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Employer, meaning

Legislation/Regulatory – ITEPA2003 s. 712

Employers' payment of

Commentary – Quick Overview ¶1455

Employment and support allowance

Commentary – Tax Reporter ¶497-350
Legislation/Regulatory – ITEPA2003 s. 677 ; SI 2003/2682 reg. 184A-184S

Employment status

Case Law – Littlewood t/a JL Window & Door Services v. R & C Commrs (2009) Sp C 733

Employment, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Employment-related securities

Legislation/Regulatory – ITEPA2003 s. 698, 700, 700A
HMRC Guidance – EIM11875 ; EIM11876 ; EIM11877 ; EIM11878 ; EIM11879 ; EIM12300 ; EIM12310 ; EIM12320 ; ERSM161030 ; ERSM162820 ; ERSM170300

End of year returns

Legislation/Regulatory – SI 2003/2495 ; SI 2003/2682 reg. 73, 74

Enhancing the value of an asset

Commentary – Tax Reporter ¶497-060

Enhancing the value of assets

Legislation/Regulatory – ITEPA2003 s. 697

Entertainers

– see Entertainers

European Economic Interest Groupings

Commentary – Tax Reporter ¶496-470

Evidence to displace decisions under Social Security Contributions Act 1999, s. 8

Case Law – Kabir [2014] TC 03828

Excluded business expenses

Commentary – Tax Reporter ¶493-220

Excluded business expenses, meaning

Legislation/Regulatory – SI 2003/2682 reg. 4(1), 5(1)

Excluded pecuniary liabilities, meaning

Legislation/Regulatory – SI 2003/2682 reg. 4(2)

Excluded relocation expenses, meaning

Legislation/Regulatory – SI 2003/2682 reg. 4(2)

Failure by employer to take reasonable care to comply with the PAYE regulations

Case Law – Chapter Trading Ltd [2015] TC 04626

Failure of company to operate

Case Law – Revenue and Customs Commissioners v West [2018] BTC 509

Failure of employer to make annual return of payments subject to deduction of tax (P35)

Case Law – Walker [2015] TC 04646

Failure to account for tax due under PAYE

Case Law – Walkers' Baggage Transfer Company Ltd [2016] TC 05169

Failure to pay tax

Amount due had not been agreed with HMRC

Case Law – Berry [2014] TC 03275

False invoices to avoid deductions

Case Law – New Fashions (London) Ltd v Revenue and Customs Commissioners. [2007] BTC 694

Family, family or household, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Farming and casual workers

Commentary – Tax Reporter ¶485-160 ; Tax Reporter ¶496-510
HMRC Guidance – ESM4001 ; ESM4002

Foreign income

Commentary – Quick Overview ¶1590

Form P11D

Electronic delivery

Legislation/Regulatory – SI 2003/2682 reg. 211

Generally

Legislation/Regulatory – SI 2003/2682 reg. 85, 94

Form P11D and P9D

Additional information for benefits code employees

Commentary – Tax Reporter ¶495-020

Adjustments to be made by employer

Commentary – Tax Reporter ¶495-010

Dispensations

Commentary – Tax Reporter ¶495-080

Entertaining costs

Commentary – Tax Reporter ¶495-010

Exclusion for notional payments

Commentary – Tax Reporter ¶495-030

Generally

Commentary – Tax Reporter ¶495-000

Information to be provided for all employees

Commentary – Tax Reporter ¶495-010 ; Tax Reporter ¶495-200–Tax Reporter ¶495-220

Loans written off

Commentary – Tax Reporter ¶495-085

Mileage payments

Commentary – Tax Reporter ¶495-090

Reporting payroll benefits

Commentary – Tax Reporter ¶495-000

Third parties providing benefits etc.

Commentary – Tax Reporter ¶495-010 ; Tax Reporter ¶495-210

Time limits for submission

Commentary – Tax Reporter ¶495-010

Two online forms

Commentary – Tax Reporter ¶495-000

Form P14

Electronic delivery

Legislation/Regulatory – SI 2003/2682 reg. 211

Generally

Commentary – Tax Reporter ¶494-700 ; Tax Reporter ¶498-700 ; Tax Reporter ¶498-745
Legislation/Regulatory – SI 2003/2682 reg. 73

Form P160 electronic delivery

Legislation/Regulatory – SI 2003/2682 reg. 212

Form P35

Electronic delivery

Legislation/Regulatory – SI 2003/2682 reg. 211

Generally

Commentary – Tax Reporter ¶494-700 ; Tax Reporter ¶498-700 ; Tax Reporter ¶498-745
Legislation/Regulatory – SI 2003/2682 reg. 73

Form P38A

Electronic delivery

Legislation/Regulatory – SI 2003/2682 reg. 211

Generally

Commentary – Tax Reporter ¶494-710
Legislation/Regulatory – SI 2003/2682 reg. 74

Form P45

Cessation of employment

Commentary – Tax Reporter ¶493-700–Tax Reporter ¶493-750
Legislation/Regulatory – SI 2003/2682 reg. 36

Current tax year

Legislation/Regulatory – SI 2003/2682 reg. 43

Death of employee

Legislation/Regulatory – SI 2003/2682 reg. 38

Death of pensioner

Legislation/Regulatory – SI 2003/2682 reg. 39

Electronic delivery

Legislation/Regulatory – SI 2003/2682 reg. 211, 215

Electronic filing penalties

Commentary – Tax Reporter ¶498-745

Emergency code

Legislation/Regulatory – SI 2003/2682 reg. 45, 50

Employee's duty to give to new employer

Legislation/Regulatory – SI 2003/2682 reg. 40

Late presentation

Legislation/Regulatory – SI 2003/2682 reg. 51, 52

New employees

Commentary – Tax Reporter ¶494-000–Tax Reporter ¶494-070
Legislation/Regulatory – SI 2003/2682 reg. 41-43

New pensioners

Commentary – Tax Reporter ¶494-200–Tax Reporter ¶494-250
Legislation/Regulatory – SI 2003/2682 reg. 54-61

Previous tax year

Legislation/Regulatory – SI 2003/2682 reg. 44

Procedure for employer on receiving

Legislation/Regulatory – SI 2003/2682 reg. 42

Form P46

Cars

Commentary – Tax Reporter ¶495-040
Legislation/Regulatory – SI 2003/2682 reg. 90

Code not known

Legislation/Regulatory – SI 2003/2682 reg. 46, 49

Code treated as issued

Legislation/Regulatory – SI 2003/2682 reg. 50

Electronic delivery

Legislation/Regulatory – SI 2003/2682 reg. 211, 214, 215

Electronic filing penalties

Commentary – Tax Reporter ¶498-745

Expatriates

Commentary – Tax Reporter ¶496-440
HMRC Guidance – PAYE82002

Foreign nationals

Commentary – Tax Reporter ¶496-440
HMRC Guidance – PAYE82002

Former full-time students

Legislation/Regulatory – SI 2003/2682 reg. 47

New employees

Commentary – Tax Reporter ¶494-000–Tax Reporter ¶494-070
Legislation/Regulatory – SI 2003/2682 reg. 46-53

New pensioners

Commentary – Tax Reporter ¶494-200–Tax Reporter ¶494-250
Legislation/Regulatory – SI 2003/2682 reg. 54-61

No P45

Legislation/Regulatory – SI 2003/2682 reg. 46, 49

Only or main employment

Legislation/Regulatory – SI 2003/2682 reg. 48

Pension payments and OT code

Legislation/Regulatory – SI 2003/2682 reg. 54A, 54B

Procedure on issue of code

Legislation/Regulatory – SI 2003/2682 reg. 53

Form P60

Amending details

Commentary – Tax Reporter ¶494-370

Duplicate

Commentary – Tax Reporter ¶494-370

Electronic delivery

Legislation/Regulatory – SI 2003/2682 reg. 211

Electronic format

Commentary – Tax Reporter ¶494-370

Generally

Legislation/Regulatory – SI 2003/2682 reg. 67

Information for employees

Commentary – Tax Reporter ¶494-370

Repayment claims

Commentary – Tax Reporter ¶494-370

Substitute

Commentary – Tax Reporter ¶494-370

Form P9D

Electronic delivery

Legislation/Regulatory – SI 2003/2682 reg. 211

Generally

Legislation/Regulatory – SI 2003/2682 reg. 85, 94

Fraud of employee attributable to first appellant

Case Law – Isocom Ltd [2014] TC 03696

Free of tax remuneration

Commentary – Tax Reporter ¶494-390

Free pay, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Gains from securities options

Legislation/Regulatory – ITEPA2003 s. 700

Garage allowance for employees

Case Law – Beecham Group Ltd. v. Fair (H.M. Inspector of Taxes). [1983] BTC 415

General earnings, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Generally

Commentary – Tax Reporter ¶493-000 ; Quick Overview ¶9700

High income child benefit charge

Legislation/Regulatory – ITEPA2003 s. 684(2)

Higher rate

Deduction of tax

Legislation/Regulatory – SI 2003/2682 reg. 32

Meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

HMRC alleged appellant as shadow director and employee

Case Law – Rangos [2015] TC 04457

HMRC collecting real time information

Commentary – Tax Reporter ¶493-015

HMRC discretion to direct tax to be paid by employee

Case Law – Chapter Trading Ltd [2015] TC 04626

HMRC guidance material

Commentary – Tax Reporter ¶493-070 ; Tax Reporter ¶493-580
HMRC Guidance – CSLM004 ; EIM00100 ; PAYE055 ; PAYE5001

HMRC online service

Commentary – Tax Reporter ¶493-070
HMRC Guidance – CSLM004 ; EIM00100 ; PAYE055 ; PAYE5001

HMRC seeking underpaid tax by means of self-assessment return

Case Law – Ali [2015] TC 04274

Holiday pay

Case Law – Stewart v. Batey (H.M. Inspector of Taxes). [1983] BTC 118 ; Stewart v. Batey (H.M. Inspector of Taxes). [1984] BTC 406

Holiday pay funds

Commentary – Tax Reporter ¶496-650
Legislation/Regulatory – SI 2003/2682 reg. 134-140

Hybrid payments

Commentary – Tax Reporter ¶493-200
Case Law – Attorney-General v. Jeanne Antoine ; W.T. Ramsay Ltd v. Commissioners of Inland Revenue Eilbeck (H.M. Inspector of Taxes) v. Rawling

Incapacity benefit

Commentary – Tax Reporter ¶497-250

Incentive payments

Case Law – ZXCV Ltd, NHKL Ltd & Ors v. R & C Commrs (2008) Sp C 706

Income support

Commentary – Tax Reporter ¶497-300

Income Tax (Pay As You Earn) Regulations 2003, reg. 72

Case Law – Marsh & Anor [2016] TC 05288

Income Tax (Pay As You Earn) Regulations 2003, reg. 80 determination and NIC decision

Amounts paid to one individual, earnings from employment or self-employed income

Case Law – Liu [2014] TC 04118

In respect of another individual, admitted to be an employee

Case Law – Liu [2014] TC 04118

Incorrect deduction

Case Law – Campbell Meyer & Co Ltd [2015] TC 04295

Income tax, recovery of

Case Law – Parmar & Anor [2016] TC 04927

Incorrect deductions, employer's care in complying with regulations

Case Law – Equinox Gifted Thoughts Ltd [2010] TC 00478

Information

Benefits code employees

Legislation/Regulatory – SI 2003/2682 reg. 87, 94

Provided for each employee

Legislation/Regulatory – SI 2003/2682 reg. 86

Retrospective earnings

Legislation/Regulatory – SI 2003/2682 reg. 36A, 67A

Termination awards

Legislation/Regulatory – SI 2003/2682 reg. 91

Third parties

Legislation/Regulatory – SI 2003/2682 reg. 95

To employees about payments and deductions (P60)

Legislation/Regulatory – SI 2003/2682 reg. 67

Information, delivery of

Real time information

Commentary – Tax Reporter ¶493-015

Inspection of records

Certificate following

Legislation/Regulatory – SI 2003/2682 reg. 79

Generally

Legislation/Regulatory – SI 2003/2682 reg. 97

PAYE settlement agreements

Legislation/Regulatory – SI 2003/2682 reg. 117

Interest

Overdue tax

Legislation/Regulatory – SI 2003/2682 reg. 82, 115

Overpaid tax

Legislation/Regulatory – SI 2003/2682 reg. 83, 116

Recovery of

Legislation/Regulatory – SI 2003/2682 reg. 84

Settlement agreements

Legislation/Regulatory – SI 2003/2682 reg. 115, 116

Interest on late payments

Commentary – Key Data ¶3-685

Interest on overpaid tax

Commentary – Tax Reporter ¶496-310

Interest on unpaid tax

Commentary – Tax Reporter ¶213-100 ; Tax Reporter ¶496-300 ; Tax Reporter ¶707-890
Case Law – Bamford (H.M. Inspector of Taxes) v. A.T.A. Advertising Ltd.

Intermediaries

Commentary – Tax Reporter ¶494-840 ; Tax Reporter ¶496-400
Legislation/Regulatory – ITEPA2003 s. 687

Intermediate employers

Legislation/Regulatory – FA94 s. 133

Internationally mobile employees, tax equalisation for

Commentary – Tax Reporter ¶496-440
HMRC Guidance – PAYE82002

Investigations

Failures, security for payment

Commentary – Tax Reporter ¶185-892

Inspection of records

Commentary – Tax Reporter ¶185-890

IR35 rules

– see Intermediaries

Jobseeker's allowance

– see also Jobseeker's allowance

Generally

Commentary – Tax Reporter ¶497-200 ; Tax Reporter ¶497-210

Joining employment

Commentary – Quick Overview ¶9700

Judicial review of HMRC's refusal to reach agreement as to amount due, costs

Case Law – R (on the application of Valentines Homes & Construction Ltd) v Revenue and Customs Commissioners. [2010] BTC 435

K codes

Cumulative principle modification

Commentary – Tax Reporter ¶493-510

Generally

Commentary – Tax Reporter ¶493-310

Non-cumulative principle modification

Commentary – Tax Reporter ¶493-540

Key dates

April 2021

Commentary – Key Data ¶2-570

August 2021

Commentary – Key Data ¶2-578

December 2020

Commentary – Key Data ¶2-562

February 2021

Commentary – Key Data ¶2-566

January 2021

Commentary – Key Data ¶2-564

July 2021

Commentary – Key Data ¶2-576

June 2021

Commentary – Key Data ¶2-574

March 2021

Commentary – Key Data ¶2-568

May 2021

Commentary – Key Data ¶2-572

November 2020

Commentary – Key Data ¶2-560

October 2021

Commentary – Key Data ¶2-582

September 2021

Commentary – Key Data ¶2-580

Large employers, electronic payments

Mandatory use

Legislation/Regulatory – SI 2003/2682 reg. 205-207, 209, 210

Specified payments

Legislation/Regulatory – SI 2003/2682 reg. 199

Late filing of annual returns

Appellant's financial controller ill

Case Law – Took Us a Long Time Ltd [2014] TC 03167

Application to appeal out of time

Case Law – Finchley United Services Club Ltd [2014] TC 03883

Generally

Case Law – Addinall [2014] TC 03326 ; Bexley Centre for the Unemployed Ltd [2014] TC 03285 ; Brookes [2010] TC 00423 ; Carryduff Building Supplies Ltd [2014] TC 03427 ; Currier [2010] TC 00609 ; Green [2014] TC 03325 ; Gregg Westwood Ltd [2016] TC 05178 ; Northern Ireland Deaf Youth Association [2014] TC 03465 ; Sceptre Associates Ltd [2014] TC 03177 ; Thomson [2014] TC 03124

Online filing, penalties related to PAYE payments

Case Law – Awdry [2014] TC 03908

Partnership dissolved

Case Law – Northern Gas & Boiler Services [2014] TC 03884

Problems with software when trying to file online

Case Law – Frystal [2014] TC 03274 ; Green [2014] TC 03325

Reasonable excuse for late appeal

Case Law – Somes Creation Ltd [2014] TC 03895

Self-assessment

Case Law – Addinall [2014] TC 03326 ; Glancy [2014] TC 03328 ; Green [2014] TC 03325

Self-assessment, online sign-in details lost

Case Law – Lewis [2014] TC 03176

Late intimation of failure to submit returns for previous years

Case Law – Hogg Joinery Ltd [2014] TC 03425

Late lodging of Company Tax (CT) return

Bookkeeper off sick

Case Law – Zoki UK LTD [2014] TC 03329

Generally

Case Law – Zoki UK LTD [2014] TC 03329

Lack of funds due to downturn in business due to recession

Case Law – Zoki UK LTD [2014] TC 03329

Late lodging of employer's annual return

Appellant's personal problems and ill-health

Case Law – Kemp (t/a The Radnor Arms) [2014] TC 03327

Bookkeeper off sick

Case Law – Zoki UK LTD [2014] TC 03329

Change in club secretary

Case Law – Birkdale Conservative Club [2014] TC 03448

Delay in HMRC sending requested copy of previous return

Case Law – Birkdale Conservative Club [2014] TC 03448

Generally

Case Law – Birkdale Conservative Club [2014] TC 03448 ; Hogg Joinery Ltd [2014] TC 03425 ; Kemp (t/a The Radnor Arms) [2014] TC 03327 ; Zoki UK LTD [2014] TC 03329

Inexperienced in completion of return

Case Law – Birkdale Conservative Club [2014] TC 03448

Lack of funds due to downturn in business due to recession

Case Law – Zoki UK LTD [2014] TC 03329

Machine gaming duty

Case Law – Birkdale Conservative Club [2014] TC 03448

Late payment penalties

Allocation of payments

Case Law – Bilaman Management Services LLP [2014] TC 03409 ; Knowles Warwick Ltd [2014] TC 03362

Appellant's assumption, PAYE liability coded out not reasonable excuse

Case Law – Ross [2014] TC 03431

Bank overdraft facility not offered

Case Law – P J Martineli Ltd [2014] TC 03135

Charity without standing to raise finance on open market

Case Law – Fernhill Primary School Ltd [2016] TC 04996

Difficulties with change of agent

Case Law – Glancy [2014] TC 03328

Disproportionate penalty

Case Law – Bluu Solutions Ltd [2015] TC 04300 ; Derby Fireplace Company Ltd [2014] TC 03376

Economic downturn and bad debts

Case Law – Fernhill Primary School Ltd [2016] TC 04996

Financial difficulties of taxpayer

Case Law – 3R Enterprises Ltd [2014] TC 03798 ; Knowles Warwick Ltd [2014] TC 03362

Generally

Case Law – Access Solutions Scaffolding Ltd [2014] TC 03126 ; Clarity Copiers (Western) Ltd [2014] TC 03129 ; Denwis Ltd [2014] TC 03123 ; Derby Fireplace Company Ltd [2014] TC 03376 ; Flower Grove Ltd [2014] TC 03342 ; G M Flooring Contracts Ltd [2014] TC 03111 ; Kestrel Guards Ltd [2014] TC 03324 ; Knowles Warwick Ltd [2014] TC 03362 ; Lambton Clothing Company Ltd [2014] TC 03390 ; New Century Windows Ltd [2014] TC 03375 ; Optrak Distribution Software Ltd [2015] TC 04471 ; Robertson (t/a Care for All) [2015] TC 04199 ; Ross [2014] TC 03431 ; West [2014] TC 03134 ; [2014] 03239 ; [2014] 03290

HMRC guidance, allocated payments in appellant's best interests

Case Law – Bilaman Management Services LLP [2014] TC 03409

Illness of directors

Case Law – Bilaman Management Services LLP [2014] TC 03409

Informal agreement for deferred payment

Case Law – R J Herbert Engineering Ltd [2014] TC 03132

Insufficiency of funds

Case Law – Ballards Removals Ltd [2014] TC 03164 ; Derby Fireplace Company Ltd [2014] TC 03376

Lack of specific warning

Case Law – Ballards Removals Ltd [2014] TC 03164 ; Derby Fireplace Company Ltd [2014] TC 03376 ; New Century Windows Ltd [2014] TC 03375

Late on 10 occasions

Case Law – Executive Group Holdings Ltd [2014] TC 03205

Proportionality

Case Law – Denwis Ltd [2014] TC 03123

Reasonable excuse for late payment

Case Law – Anaconda Equipment International Ltd [2014] TC 03521 ; Bilaman Management Services LLP [2014] TC 03409 ; Campbell [2014] TC 03628 ; Derby Fireplace Company Ltd [2014] TC 03376 ; Lambton Clothing Company Ltd [2014] TC 03390 ; McCormick [2014] TC 03520 ; New Century Windows Ltd [2014] TC 03375

Reliance on bookkeeper

Case Law – Robertson (t/a Care for All) [2015] TC 04199

Self-assessment

Case Law – Barnish [2014] TC 03171 ; Glancy [2014] TC 03328 ; Palmer [2014] TC 03993

Seven late payment

Case Law – Elite Elevators Ltd [2014] TC 03166

Special circumstances, justify reduction in penalty amount

Case Law – Derby Fireplace Company Ltd [2014] TC 03376 ; New Century Windows Ltd [2014] TC 03375

Specific causes for shortage of funds

Case Law – Fernhill Primary School Ltd [2016] TC 04996

Unspecific cash flow difficulties

Case Law – Fernhill Primary School Ltd [2016] TC 04996

Withdrawal of pupils three fold the normal attrition rate

Case Law – Fernhill Primary School Ltd [2016] TC 04996

Late submission penalties

Employer's annual return

Case Law – Davies (t/a Sports Hatch Specialists) [2015] TC 04477 ; Perth and District Five-a-Side League [2016] TC 04893

Employer's annual return form P11D(b)

Case Law – Banrian Consulting Ltd [2015] TC 04475

Employers' Annual Return (P35), cessation of dental practice

Case Law – Heslop [2014] TC 03202 ; STC Fasteners Ltd [2014] TC 03611

Generally

Case Law – C & DDH Ltd [2014] TC 03810 ; Camping-on-Tyne [2015] TC 04543 ; Collins [2014] TC 03606 ; Crawford & Sons Gas Services Ltd [2016] TC 05012 ; Makevine Ltd [2014] TC 03291 ; SW Batten & Sons [2014] TC 03803 ; Swift Fire & Security (Southern) Ltd [2014] TC 03198 ; [2014] TC 03741–03743 ; [2014] TC 03760–03762 ; [2014] TC 03782–03788 ; [2014] TC 03825–03826

Leaders conducting Weight Watchers meetings

Case Law – Weight Watchers (UK) Ltd & Ors v Revenue and Customs Commissioners. [2011] BTC 1,895

Leaving employment

Commentary – Quick Overview ¶9700

Legislative framework

Commentary – Tax Reporter ¶493-010

Liabilities across various different entities

Case Law – Grand UK Ltd & Ors v Revenue and Customs Commissioners [2018] BTC 508

Liability of directors for unpaid PAYE liabilities of liquidated company

Case Law – Marsh & Anor [2016] TC 05288

Liability of employee to underpayments of tax

Case Law – Burton [2010] TC 00263

Liability to be transferred to employee

Direction under Income Tax (Pay As You Earn) Regulations 2003, reg. 72(5)

Case Law – West [2016] TC 05285

Lifeboat crews

Commentary – Tax Reporter ¶496-520

Managed service companies

– see also Managed service companies

Generally

Commentary – Quick Overview ¶9500

Managed service companies, transfer of debts

– see Managed service companies (IR35)

Marginal items of pay

Commentary – Tax Reporter ¶493-170

Maternity leave

Commentary – Tax Reporter ¶494-320

Mileage payments

Commentary – Tax Reporter ¶495-090

Mobile UK workforce

Commentary – Tax Reporter ¶496-460
Legislation/Regulatory – ITEPA2003 s. 691

Monthly accounting periods

Commentary – Key Data ¶3-725

Multiple PAYE schemes

Generally

Commentary – Tax Reporter ¶495-750

Improper purpose

Commentary – Tax Reporter ¶495-760

Multiple schemes

Legislation/Regulatory – SI 2003/2682 reg. 98, 99

National Insurance number, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Net PAYE income, meaning

Legislation/Regulatory – SI 2003/2682 reg. 3(1)

Net total tax deducted, entitlement to subtract figures for tax rebates shown in records for employees' periods of leave without paying amounts to employees

Case Law – Bulley (HMRC Officer) v Hemmer Investments Ltd (formerly Sterling Scaffolding (Northern) Ltd). [2010] BTC 619

New employee

Employer used tax code from old employment

Case Law – Athenaeum Club Ltd [2016] TC 05139

Error in tax code

Case Law – Athenaeum Club Ltd [2016] TC 05139

No form P45

Case Law – Athenaeum Club Ltd [2016] TC 05139

Tax under deducted

Case Law – Athenaeum Club Ltd [2016] TC 05139

New employees (forms P45 and P46)

Generally

Commentary – Tax Reporter ¶494-000

Retrospective earnings

Commentary – Tax Reporter ¶494-070

New pensioners

Emergency code

Legislation/Regulatory – SI 2003/2682 reg. 58, 59

Information to be provided in Form P46 if code not known

Legislation/Regulatory – SI 2003/2682 reg. 57, 58

Late presentation of Form P45

Legislation/Regulatory – SI 2003/2682 reg. 60

Non-UK residents, information to be provided

Legislation/Regulatory – SI 2003/2682 reg. 57

P46 form and OT code

Legislation/Regulatory – SI 2003/2682 reg. 54A, 54B

Pension income paid by former employer

Legislation/Regulatory – SI 2003/2682 reg. 55

Pension income paid by other pension payer

Legislation/Regulatory – SI 2003/2682 reg. 56

Subsequent procedure on issue of UK resident pensioner's code

Legislation/Regulatory – SI 2003/2682 reg. 61

New pensioners (form P45 and P46)

Generally

Commentary – Tax Reporter ¶494-200

New pension paid to UK residents

Commentary – Tax Reporter ¶494-250

Pensions paid by current employer

Commentary – Tax Reporter ¶494-205

Pensions paid by former employer

Commentary – Tax Reporter ¶494-210

Procedures

Commentary – Tax Reporter ¶494-220

Nil tax code

Legislation/Regulatory – SI 2003/2682 reg. 33

Non-cash vouchers

Commentary – Tax Reporter ¶493-190 ; Tax Reporter ¶497-010
Legislation/Regulatory – ITEPA2003 s. 694

Non-cumulative basis

'week 53' payments

Commentary – Tax Reporter ¶493-530

Aggregation of payments

Commentary – Tax Reporter ¶493-540
Legislation/Regulatory – SI 2003/2682 reg. 29

Employee not paid weekly or monthly

Legislation/Regulatory – SI 2003/2682 reg. 30

Employee paid irregularly

Commentary – Tax Reporter ¶493-540

Employee paid regularly but not weekly or monthly

Commentary – Tax Reporter ¶493-540

Exceptions

Commentary – Tax Reporter ¶493-540

Extra pay day, meaning

Legislation/Regulatory – SI 2003/2682 reg. 31(4)

General rule for deduction of tax

Legislation/Regulatory – SI 2003/2682 reg. 27

Generally

Commentary – Tax Reporter ¶493-530
Legislation/Regulatory – SI 2003/2682 reg. 26

K code, modified calculation

Commentary – Tax Reporter ¶493-540

Meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Modification of general rule

Legislation/Regulatory – SI 2003/2682 reg. 28

Payments in short payment period

Legislation/Regulatory – SI 2003/2682 reg. 31

Two or more payments in a week

Commentary – Tax Reporter ¶493-540

Non-resident company

Case Law – Bootle v Bye (HMIT); Wilson v Bye (HMIT) (1995) Sp C 61 ; Clark (H.M. Inspector of Taxes) v. Oceanic Contractors Incorporated. [1982] BTC 417

Non-resident employees

Commentary – Tax Reporter ¶496-430

Non-resident employers

Commentary – Tax Reporter ¶496-420

Non-resident/not ordinarily resident employees

Legislation/Regulatory – ITEPA2003 s. 690

Non-UK employer

Legislation/Regulatory – ITEPA2003 s. 689

Notice of determination

Adviser taking reasonable care and made error in good faith, argument

Case Law – Poole Leisure Ltd [2015] TC 04315

Effect of determination

Case Law – Poole Leisure Ltd [2015] TC 04315

Notice, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Notional payments

Accounting for tax

Legislation/Regulatory – FA2006 s. 94(5) ; ITEPA2003 s. 710
HMRC Guidance – EIM11803 ; EIM11813 ; EIM11866 ; EIM11950 ; EIM11952 ; EIM11954 ; EIM11956 ; EIM11958 ; EIM11960 ; EIM11964 ; EIM11972 ; EIM46101 ; EIM47100

Deduction of tax

Commentary – Tax Reporter ¶494-310
HMRC Guidance – EIM11954
Case Law – Evolution Group Services Ltd v. R & C Commrs

Deductions

Legislation/Regulatory – SI 2003/2682 reg. 62

Employee share ownership plans

Commentary – Tax Reporter ¶494-300

Enhancing the value of an asset

Commentary – Tax Reporter ¶497-060

Excluded notional payments, meaning

Legislation/Regulatory – SI 2003/2682 reg. 4(2)

Generally

Commentary – Tax Reporter ¶494-300

Meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Payments on account of tax

Legislation/Regulatory – FA2006 s. 94(5) ; ITEPA2003 s. 222

Readily convertible assets

Commentary – Tax Reporter ¶497-050

Repayment by employee

Commentary – Tax Reporter ¶494-310
HMRC Guidance – EIM11954
Case Law – Evolution Group Services Ltd v. R & C Commrs

Retrospective

Legislation/Regulatory – FA2006 s. 94(5)

Returns

Legislation/Regulatory – SI 2003/2682 reg. 89

Statutory obligations

Commentary – Tax Reporter ¶494-310
HMRC Guidance – EIM11954
Case Law – Evolution Group Services Ltd v. R & C Commrs

Notional payments, payment in respect of

Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. X, para. 17

Object of

Commentary – Tax Reporter ¶493-050
Case Law – Meredith v. Hazell (Collector of Taxes)

Objects, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Official computer system, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Online filing

Annual returns

Legislation/Regulatory – SI 2003/2495

Approved method

Legislation/Regulatory – DIRECTNS 13/8/09 ; DIRECTNS 16/3/12 ; DIRECTNS 22/10/03 ; SI 2003/2682 reg. 189, 192

Document or format provided or approved by HMRC for delivery of information

Legislation/Regulatory – SI 2003/2682 reg. 211, 213

Document or format to be used

Legislation/Regulatory – SI 2003/2682 reg. 214

Employers, document or format to be used

Legislation/Regulatory – SI 2003/2682 reg. 211

Form P160

Legislation/Regulatory – SI 2003/2682 reg. 212

Generally

Legislation/Regulatory – ITEPA2003 Sch. 7, para. 89

HMRC, delivery of forms

Legislation/Regulatory – SI 2003/2682 reg. 213

Incentive payments

Legislation/Regulatory – DIRECTNS 22/10/03 ; SI 2003/2495

Large and medium-sized employers

Legislation/Regulatory – SI 2003/2682 reg. 198A, 199-204

Mandatory use of

Legislation/Regulatory – DIRECTNS 13/8/09 ; DIRECTNS 14/8/09 ; DIRECTNS 16/3/12 ; DIRECTNS 22/10/03 ; FA2003 s. 204, 205 ; SI 2003/2682 reg. 205-210

Meanings

Legislation/Regulatory – SI 2003/2682 reg. 2(1), 189

On behalf of a person

Legislation/Regulatory – SI 2003/2682 reg. 195

Proof of content

Legislation/Regulatory – SI 2003/2682 reg. 193

Proof of delivery

Legislation/Regulatory – SI 2003/2682 reg. 196

Proof of identity

Legislation/Regulatory – SI 2003/2682 reg. 194

Proof of payment

Legislation/Regulatory – SI 2003/2682 reg. 197

Service by post

Legislation/Regulatory – SI 2003/2682 reg. 216

Unauthorised methods, use of

Legislation/Regulatory – SI 2003/2682 reg. 198

Voluntary returns, incentive payments

Legislation/Regulatory – DIRECTNS 22/10/03 ; SI 2003/2495

Other payee, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Other payer, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Overpaid tax, interest on

Legislation/Regulatory – SI 2003/2682 reg. 83, 116

Overriding limit, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Overseas employers

Commentary – Tax Reporter ¶406-140
Case Law – Bootle v Bye (HMIT); Wilson v Bye (HMIT)

P46 employment procedure

Case Law – Cruachan Hotel [2014] TC 03211

PAYE employment income, meaning

Legislation/Regulatory – ITEPA2003 s. 683
HMRC Guidance – EIM11801 ; EIM74261 ; EIM74660 ; ERSM170020

PAYE income, meaning

Legislation/Regulatory – ITEPA2003 s. 683 ; SI 2003/2682 reg. 2(1)

PAYE pension income, meaning

Legislation/Regulatory – ITEPA2003 s. 683 ; SI 2003/2682 reg. 2(1)

PAYE social security income, meaning

Legislation/Regulatory – ITEPA2003 s. 683 ; SI 2003/2682 reg. 4(2)

PAYE threshold, meaning

Legislation/Regulatory – SI 2003/2682 reg. 9(1)

Payee, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1), 12

Payer, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1), 12

Payers and payees, application to

Commentary – Tax Reporter ¶493-040

Payment of tax

Average monthly amount

Commentary – Tax Reporter ¶494-520

Cheque payments

Legislation/Regulatory – SI 2003/2682 reg. 219

Direct collection

Commentary – Tax Reporter ¶496-680

Due date

Legislation/Regulatory – SI 2003/2682 reg. 69

Generally

Commentary – Tax Reporter ¶494-510

Information to be provided to HMRC

Legislation/Regulatory – ITEPA2003 s. 684(4ZA)

Payment, meaning

Legislation/Regulatory – ITEPA2003 s. 686

Periodic payments and recoveries

Commentary – Tax Reporter ¶494-500

Periodic payments to HMRC

Legislation/Regulatory – SI 2003/2682 reg. 68, 71

Quarterly payments

Commentary – Tax Reporter ¶494-520

Quarterly tax periods

Legislation/Regulatory – SI 2003/2682 reg. 70

Receipts

Legislation/Regulatory – SI 2003/2682 reg. 69

Recoveries from HMRC

Legislation/Regulatory – SI 2003/2682 reg. 68, 71

Payments made as management charges

Case Law – Westek Ltd v. R & C Commrs (2007) Sp C 629

Payments of interim dividends

Effect of reclassification prior to liquidation of company

Case Law – Jones & Anor [2014] TC 04171

Payments which count as pay

Commentary – Tax Reporter ¶493-200
Case Law – Attorney-General v. Jeanne Antoine ; W.T. Ramsay Ltd v. Commissioners of Inland Revenue Eilbeck (H.M. Inspector of Taxes) v. Rawling

Payroll giving scheme

Commentary – Key Data ¶3-735

Penalties

Appeals and interest

Legislation/Regulatory – SI 2003/2682 reg. 210C

Dates

Commentary – Key Data ¶3-680

Electronic communications

Commentary – Key Data ¶3-690Key Data ¶3-695Key Data ¶3-700Key Data ¶3-705Key Data ¶3-710Key Data ¶3-715

Generally

Legislation/Regulatory – HMRCBrf 24/10 ; SI 2003/2682 reg. 210, 210AA, 210B, 210BA

Incorrect returns

Commentary – Key Data ¶3-675

Late filing

Commentary – Key Data ¶3-670

Late payment

Commentary – Key Data ¶3-680

Late payment of tax

Commentary – Tax Reporter ¶213-100 ; Tax Reporter ¶499-100 ; Tax Reporter ¶707-890
Case Law – Bamford (H.M. Inspector of Taxes) v. A.T.A. Advertising Ltd.

Penalty for failure to file Real Time Information return on time

Case Law – Elite Hand Car Wash [2016] TC 05431

Penalty for not filing P35

Failure to file P35 for 2010-11 and 2011-12

Case Law – Redhill Islamic Centre Trust [2014] TC 03196

Generally

Case Law – Ibrahim [2014] TC 03221

Penalty liabilities

Case Law – Oziegbe [2014] TC 03733

Pension payer, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1), 11

Pension payers and pensioners, application to

Commentary – Tax Reporter ¶493-030

Pension, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Pensioner, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1), 11

Periodic payments

Commentary – Tax Reporter ¶494-500

Personal employees, simplified deduction scheme

Generally

Legislation/Regulatory – SI 2003/2682 reg. 34

Records

Legislation/Regulatory – SI 2003/2682 reg. 35

Personal service companies

Commentary – Tax Reporter ¶400-070

Pooling

Commentary – Tax Reporter ¶493-010

Problems with system for online filing

Case Law – BRFM Ltd [2014] TC 03233 ; Frystal [2014] TC 03274

Profit sharing schemes

Legislation/Regulatory – ICTA88 Sch. 10, para. 7

Profit-related pay

– see Profit-related pay schemes

Provision of services through intermediary

– see Intermediaries

Qualifying general earnings, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Quarterly accounting periods

Commentary – Key Data ¶3-730

Quarterly payments

Commentary – Tax Reporter ¶494-520

Quarterly tax periods

Legislation/Regulatory – SI 2003/2682 reg. 70

Readily convertible assets

Commentary – Tax Reporter ¶497-050
Legislation/Regulatory – ITEPA2003 s. 696, 702

Real time information

Employers with no more than 49 employees

Commentary – Tax Reporter ¶494-600

Generally

Commentary – Quick Overview ¶1290 ; Tax Reporter ¶465-200 ; Tax Reporter ¶493-015

Penalties

Commentary – Quick Overview ¶1335

Student loans

Commentary – Tax Reporter ¶494-380
HMRC Guidance – CSLM2030

Real time information returns

Benefits in kind and expenses

Commentary – Key Data ¶3-660

Errors

Commentary – Key Data ¶3-655

Forms no longer needed

Commentary – Key Data ¶3-645

Penalties

Commentary – Key Data ¶3-670Key Data ¶3-675

Procedures unchanged

Commentary – Key Data ¶3-650

Submissions/deadlines and details required

Commentary – Key Data ¶3-640

Real time returns

– see Real time information employers

Reckonable date, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Reconciling charges

Commentary – Tax Reporter ¶494-500

Records

Certificate following

Legislation/Regulatory – SI 2003/2682 reg. 79

Generally

Legislation/Regulatory – SI 2003/2682 reg. 97

HMRC guidance

Commentary – Tax Reporter ¶495-510

Inspection

Commentary – Tax Reporter ¶185-890 ; Tax Reporter ¶495-510

PAYE settlement agreements

Legislation/Regulatory – SI 2003/2682 reg. 117

Retention by employer

Legislation/Regulatory – SI 2003/2682 reg. 97

Retention of

Commentary – Tax Reporter ¶495-500

Simplified deduction scheme

Commentary – Tax Reporter ¶493-580

Recovery of Schedule E tax from employee, validity of direction

Case Law – R. v. Inland Revenue Commissioners, ex parte Sims. [1987] BTC 170

Recovery of tax

Appeals by employees

Legislation/Regulatory – SI 2003/2682 reg. 72B-72D

Generally

Commentary – Quick Overview ¶1560
Legislation/Regulatory – FA2009 Sch. 58, para. 10 ; ITEPA2003 s. 684 ; SI 2003/2682 reg. 84

Not deducted by employer

Legislation/Regulatory – SI 2003/2682 reg. 72, 72A
HMRC Guidance – ESM0120

Scotland

Legislation/Regulatory – TMA70 s. 63(3)

Self-assessed tax etc.

Legislation/Regulatory – SI 2003/2682 reg. 72E-72G

Regulations

Deductions

Legislation/Regulatory – ITEPA2003 s. 684(3)

HMRC's power to make

Legislation/Regulatory – ITEPA2003 s. 684(1)

Interest

Legislation/Regulatory – ITEPA2003 s. 684(4)

List of provisions

Legislation/Regulatory – ITEPA2003 s. 684(2)

Regulations, scope of

Commentary – Tax Reporter ¶493-020
HMRC Guidance – SAM141010

Relevant payments

Annual returns

Legislation/Regulatory – SI 2003/2682 reg. 73, 74

Exclusions

Commentary – Tax Reporter ¶493-200
Case Law – Attorney-General v. Jeanne Antoine ; W.T. Ramsay Ltd v. Commissioners of Inland Revenue Eilbeck (H.M. Inspector of Taxes) v. Rawling

Generally

Commentary – Tax Reporter ¶493-200
Case Law – Attorney-General v. Jeanne Antoine ; W.T. Ramsay Ltd v. Commissioners of Inland Revenue Eilbeck (H.M. Inspector of Taxes) v. Rawling

HMRC guidance

Commentary – Tax Reporter ¶493-200
Case Law – Attorney-General v. Jeanne Antoine ; W.T. Ramsay Ltd v. Commissioners of Inland Revenue Eilbeck (H.M. Inspector of Taxes) v. Rawling

Hybrid payments

Commentary – Tax Reporter ¶493-200
Case Law – Attorney-General v. Jeanne Antoine ; W.T. Ramsay Ltd v. Commissioners of Inland Revenue Eilbeck (H.M. Inspector of Taxes) v. Rawling

Meaning

Legislation/Regulatory – SI 2003/2682 reg. 4(1)

Relevant pension payments, meaning

Legislation/Regulatory – SI 2003/2682 reg. 6

Reliefs from income tax

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Repayment of tax

Generally

Legislation/Regulatory – ITEPA2003 s. 708

Person no longer employed

Legislation/Regulatory – SI 2003/2682 reg. 65

Reference to employee's code

Legislation/Regulatory – SI 2003/2682 reg. 21

Repayment supplement

Legislation/Regulatory – ICTA88 s. 824(4)

Reserve forces' pay

Legislation/Regulatory – SI 2003/2682 reg. 122-133

Reservists and auxiliary armed forces

Commentary – Tax Reporter ¶485-310 ; Tax Reporter ¶496-540
HMRC Guidance – EIM50110
Case Law – Lush (H.M. Inspector of Taxes) v. Coles

Resultant under-deduction of PAYE by employer

Case Law – Poole Leisure Ltd [2015] TC 04315

Retrospective earnings

Legislation/Regulatory – SI 2003/2682 reg. 36A, 50A, 66A, 67A, 73A

Retrospective income in closed year

Commentary – Tax Reporter ¶494-360

Returns

Additional returns in case of trade disputes

Commentary – Tax Reporter ¶494-720

Direct collection

Commentary – Tax Reporter ¶496-680

Form P11D

Commentary – Tax Reporter ¶495-000–Tax Reporter ¶495-030

Form P14

Commentary – Tax Reporter ¶494-700 ; Tax Reporter ¶498-700

Form P35

Commentary – Tax Reporter ¶494-700 ; Tax Reporter ¶498-700

Form P38A

Commentary – Tax Reporter ¶494-710

Form P9D

Commentary – Tax Reporter ¶495-000–Tax Reporter ¶495-030

Nil returns

Commentary – Tax Reporter ¶283-050 ; Tax Reporter ¶494-700

Security for payment

Commentary – Tax Reporter ¶494-850
Case Law – D-Media Communications Ltd [2016] TC 05183

Security for payment of

Appeals

Legislation/Regulatory – SI 2003/2682 reg. 97V, 97W

Date when security is due

Legislation/Regulatory – SI 2003/2682 reg. 97R

Employers

Legislation/Regulatory – SI 2003/2682 reg. 97O

Generally

Legislation/Regulatory – ITEPA2003 s. 684(2), (4A) ; SI 2003/2682 reg. 97M-97X

Notice of requirement

Legislation/Regulatory – SI 2003/2682 reg. 97Q

Offence

Legislation/Regulatory – SI 2003/2682 reg. 97X

Persons from whom security can be required

Legislation/Regulatory – SI 2003/2682 reg. 97P

Reduction in value of security held, application for

Legislation/Regulatory – SI 2003/2682 reg. 97S-97U

Requirement

Legislation/Regulatory – SI 2003/2682 reg. 97N

Self-assessment

Legislation/Regulatory – SI 2003/2682 reg. 185-188

Senior accounting officers duties

Commentary – Tax Reporter ¶493-090

Settlement agreements

– see also PAYE settlement agreements; Class 1B contributions

Approximations of tax liability

Commentary – Tax Reporter ¶496-110

Calculation of tax due under

Commentary – Tax Reporter ¶496-100
HMRC Guidance – PSA1160

Cancellation of

Commentary – Tax Reporter ¶496-230

Class 1B contributions

Commentary – Quick Overview ¶12205 ; Quick Overview ¶12750

Commencement of

Commentary – Tax Reporter ¶496-210

Effect of

Commentary – Tax Reporter ¶496-010

Formal determination of tax payable

Commentary – Tax Reporter ¶496-130

Generally

Commentary – Quick Overview ¶1460

Inspection of records

Commentary – Tax Reporter ¶496-320

Interest on overpaid tax

Commentary – Tax Reporter ¶496-310

Interest on unpaid tax

Commentary – Tax Reporter ¶496-300

Irregular items

Commentary – Tax Reporter ¶496-020
HMRC Guidance – PSA1050 ; PSA1060 ; PSA1070 ; PSA1080 ; PSA1090

Items not included in

Commentary – Tax Reporter ¶496-030
HMRC Guidance – PSA1050

Minor benefits

Commentary – Tax Reporter ¶496-020
HMRC Guidance – PSA1050 ; PSA1060 ; PSA1070 ; PSA1080 ; PSA1090

National Insurance liability

Commentary – Tax Reporter ¶496-040

Payment of tax

Commentary – Tax Reporter ¶496-120
HMRC Guidance – PSA1150

Procedure for

Commentary – Tax Reporter ¶496-200

Qualifying general earnings

Commentary – Tax Reporter ¶496-020
HMRC Guidance – PSA1050 ; PSA1060 ; PSA1070 ; PSA1080 ; PSA1090

Record keeping and inspection

Commentary – Tax Reporter ¶496-320

Recovery proceedings

Commentary – Tax Reporter ¶496-120
HMRC Guidance – PSA1150

Taxed award schemes

Commentary – Tax Reporter ¶496-350
HMRC Guidance – EIM11235 ; EIM11245

Variation of

Commentary – Tax Reporter ¶496-220

Share incentive plans, trustees obligations

Legislation/Regulatory – ITEPA2003 Sch. 2, para. 79

Short-term business visits to the UK

Commentary – Tax Reporter ¶496-450
HMRC Guidance – PAYE81625 ; PAYE81949 ; PAYE81950 ; PAYE82000

Simplified deduction scheme

Deductions working sheets

Commentary – Tax Reporter ¶493-580

Disapplication of other rules

Commentary – Tax Reporter ¶493-580

Generally

Commentary – Tax Reporter ¶493-580

Personal employee, meaning

Commentary – Tax Reporter ¶493-580

Records

Commentary – Tax Reporter ¶493-580

Social security benefits

Employment and support allowance

Commentary – Tax Reporter ¶497-350

Incapacity benefit

Commentary – Tax Reporter ¶497-250

Income support

Commentary – Tax Reporter ¶497-300

Jobseeker's allowance

Commentary – Tax Reporter ¶497-200 ; Tax Reporter ¶497-210

Lump sum

Commentary – Tax Reporter ¶493-170 ; Tax Reporter ¶496-640

Social security payments

Incapacity benefit

– see Incapacity benefit

Income support

– see Income support

Jobseeker's allowance

– see Jobseeker's allowance

Lump sums

Legislation/Regulatory – SI 2003/2682 reg. 133A-133H

Specified date, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Starting rate, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Student loan deductions

Commentary – Key Data ¶3-740

Student loans

Commentary – Quick Overview ¶9700

Students

Loans

Commentary – Tax Reporter ¶494-380
HMRC Guidance – CSLM2030

Succession to a business

Death of employer

Legislation/Regulatory – SI 2003/2682 reg. 101, 103

Generally

Legislation/Regulatory – SI 2003/2682 reg. 102

Trade disputes

Legislation/Regulatory – SI 2003/2682 reg. 104

Successions

Generally

Commentary – Tax Reporter ¶495-860

Trade disputes

Commentary – Tax Reporter ¶495-870

Surcharges

Commentary – Key Data ¶3-720

Tax equalisation for internationally mobile employees

Commentary – Tax Reporter ¶496-440
HMRC Guidance – PAYE82002

Tax month, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Tax not deducted because of the overriding limit, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Tax period, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Tax quarter, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Tax remaining unpaid by employer

Case Law – West [2016] TC 05285

Tax tables

Legislation/Regulatory – ITEPA2003 s. 685 ; SI 2003/2682 reg. 2(1)

Tax tables, use of

Commentary – Tax Reporter ¶493-050
Case Law – Meredith v. Hazell (Collector of Taxes)

Tax week, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Tax year, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Taxable payments, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Taxed award schemes

Commentary – Tax Reporter ¶496-350
HMRC Guidance – EIM11235 ; EIM11245

Temporary workers

Commentary – Tax Reporter ¶409-500

Termination awards

Changes to award

Legislation/Regulatory – SI 2003/2682 reg. 92

Information to be provided

Legislation/Regulatory – SI 2003/2682 reg. 91, 96

More than one employer

Legislation/Regulatory – SI 2003/2682 reg. 93

Termination payments

Generally

Commentary – Tax Reporter ¶493-190

Information to be provided

Commentary – Tax Reporter ¶495-050 ; Tax Reporter ¶495-220

More than one employer

Commentary – Tax Reporter ¶495-070

Return if award changes

Commentary – Tax Reporter ¶495-060

Third parties

Information to employees

Legislation/Regulatory – SI 2003/2682 reg. 95

Payments of money/transfer of assets by

Legislation/Regulatory – ITEPA2003 s. 687A, 695A

Third parties, income provided through

Commentary – Tax Reporter ¶496-405

Threshold

Corresponding proportion of weekly PAYE threshold, meaning

Legislation/Regulatory – SI 2003/2682 reg. 9(9)

Generally

Commentary – Tax Reporter ¶493-240
Legislation/Regulatory – SI 2003/2682 reg. 9

Monthly PAYE threshold, meaning

Legislation/Regulatory – SI 2003/2682 reg. 9(8)

Weekly PAYE threshold, meaning

Legislation/Regulatory – SI 2003/2682 reg. 9(7)

Thresholds

Commentary – Key Data ¶3-625

Timing of payments

Directors

Commentary – Tax Reporter ¶493-180

Employee benefits

Commentary – Tax Reporter ¶493-190

General rule

Commentary – Tax Reporter ¶493-170

Living accommodation

Commentary – Tax Reporter ¶493-190

Marginal items of pay

Commentary – Tax Reporter ¶493-170

Non-cash vouchers

Commentary – Tax Reporter ¶493-190

Social security lump sum

Commentary – Tax Reporter ¶493-170

Termination payments

Commentary – Tax Reporter ¶493-190

When benefits are received

Commentary – Tax Reporter ¶493-190

Tip sharing arrangements

Legislation/Regulatory – ITEPA2003 s. 692 ; SI 2003/2682 reg. 100
HMRC Guidance – EIM11835

Tips

Case Law – Figael Ltd v. Fox (HM Inspector of Taxes). [1990] BTC 421 ; Figael Ltd v. Fox (HM Inspector of Taxes). [1992] BTC 61

Tips and troncs

Commentary – Tax Reporter ¶495-800

Total additional pay to date, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Total free pay to date, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Total net tax deducted, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Total payments to date, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Total tax to date, meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Total taxable payments to date

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Trade disputes

Additional returns

Legislation/Regulatory – SI 2003/2682 reg. 75

Generally

Commentary – Tax Reporter ¶494-330 ; Tax Reporter ¶494-720 ; Tax Reporter ¶495-870
Legislation/Regulatory – SI 2003/2682 reg. 64

Meaning

Legislation/Regulatory – SI 2003/2682 reg. 2(1)

Periodic payments to and recoveries from HMRC

Legislation/Regulatory – SI 2003/2682 reg. 71

Succession to a business

Legislation/Regulatory – SI 2003/2682 reg. 104

Trade union branch secretaries receiving honoraria

Case Law – Community (a Trade Union) [2017] TC 05549

Transfer of book debts to director

Case Law – Spectrum Computer Supplies Ltd & Anor v. R & C Commrs (2006) Sp C 559

Transitional provisions and savings

Legislation/Regulatory – SI 2003/2682 reg. 220, Sch. 1

Troncs

Commentary – Quick Overview ¶9700

Unapproved share options

Commentary – Tax Reporter ¶472-500 ; Tax Reporter ¶472-580

Under deduction by employer

Case Law – Chapter Trading Ltd [2015] TC 04626

Underpaid tax

Case Law – D'Ambra [2016] TC 05381

Underpayment arising from amendment of annual P35 end of year return

Case Law – Ambikaipakan [2016] TC 05121

Underpayment of income taxed at source caused by error in PAYE coding

Case Law – Ali [2015] TC 04274

United Kingdom social security pensions, meaning

Legislation/Regulatory – SI 2003/2682 reg. 4(2)

Unpaid leave, repayment during

Commentary – Tax Reporter ¶494-320
Legislation/Regulatory – SI 2003/2682 reg. 63

Unpaid tax

Appeals

Legislation/Regulatory – SI 2003/2682 reg. 80, 81A

Certificate of

Commentary – Tax Reporter ¶494-800

Certificate of sums due and unpaid

Legislation/Regulatory – SI 2003/2682 reg. 76-81

Determination of

Commentary – Tax Reporter ¶494-840
Legislation/Regulatory – SI 2003/2682 reg. 73

Inspection of records, certificate after

Commentary – Tax Reporter ¶494-830

Interest on

Commentary – Tax Reporter ¶213-100 ; Tax Reporter ¶707-890
Legislation/Regulatory – SI 2003/2682 reg. 82, 115
Case Law – Bamford (H.M. Inspector of Taxes) v. A.T.A. Advertising Ltd.

Liability of employee

Legislation/Regulatory – SI 2003/2682 reg. 81

Penalties

Commentary – Tax Reporter ¶499-100

Return and certificate

Commentary – Tax Reporter ¶494-810

Veterinary inspectors

Commentary – Tax Reporter ¶488-975
HMRC Guidance – ESM4200

Visits to the UK

Commentary – Tax Reporter ¶496-450
HMRC Guidance – PAYE81625 ; PAYE81949 ; PAYE81950 ; PAYE82000

Wilful failure to deduct, recoverable from directors

Case Law – R. v. Inland Revenue Commissioners, ex parte Cook. R. v. Inland Revenue Commissioners, ex parte Keys. [1987] BTC 339