The Income Tax (Employments) Regulations 1993

1. Introductory Text

2. PART I INTRODUCTORY

   1. 1. Citation and commencement

   2. 2. Interpretation

3. PART II GENERAL PROVISIONS RELATING TO EMPLOYERS

   1. 3. Multiple employers

   2. 4. Intermediate employers

   3. 5. Troncs

4. PART III CODING

   1. 6. Deduction and repayment of tax under appropriate code

   2. 7. Determination of appropriate code by inspector

   3. 8. Code applicable where code authorisation is not issued or received

   4. 9. Coding at the higher rate or where no tax is deductible

   5. 10. Notice of coding

   6. 11. Objections and appeals against coding

   7. 12. Amendments of coding

   8. 13. Notice to employer of amended coding

5. PART IV DEDUCTION AND REPAYMENT OF TAX

   1. Deduction oftax–general

      1. 14. Calculation and making of deduction or repayment

      2. 15. First payment in the year

      3. 16. Deductions in accordance with regulation 9

      4. 17. Deduction in special cases

      5. 18. Emoluments not paid weekly or monthly

      6. 19. Subsidiary emoluments of employee paid monthly or at greater intervals

      7. 20. Employee on fixed pay

      8. 21. Aggregation of emoluments in non-cumulative cases

      9. 22. Tax-free emoluments

      10. 23. Cessation of employment

      11. 24. Emoluments paid after employment ceased

      12. 25. Commencement of subsequent employment

      13. 26. Pension emoluments

      14. 27. Death of employee

   2. Deduction of tax where appropriate code not known

      1. 28. Employee for whom appropriate code not known

      2. 29. Employee taking up employment after full-time education

      3. 30. Employee taking up only or main employment

      4. 31. Other new employees

      5. 32. Initial procedure when payments made to employee for whom appropriate code not known

      6. 33. Subsequent procedure on issue of code authorisation

      7. 34. Subsequent procedure on presentation of copies of certificate

   3. Repayment of tax

      1. 35. Repayment during absence from work through sickness etc.

      2. 36. Trade Disputes

      3. 37. Repayment after cessation of employment

   4. Documents relating to the deduction and repayment of tax

      1. 38. Deductions working sheets etc.

      2. 39. Certificate of tax deducted

6. PART V PAYMENT AND RECOVERY OF TAX, ETC.

   1. Payment

      1. 40. Payment of tax monthly by employer

      2. 41. Payment of tax quarterly by employer

      3. 42. Payment of tax by employer–further provisions

   2. Documents relating to the payment of tax

      1. 43. Return by employer at end of year where deductions working sheets required

      2. 44. Return by employer where deductions working sheets not required

      3. 45. Additional return in cases involving a trade dispute

      4. 46. Return of other additional emoluments

   3. Unpaid tax

      1. 47. Notice and certificate when tax not paid

      2. 48. Notice of specified amount and certificate when tax not paid

      3. 49. Formal determination of tax payable by employer

      4. 50. Interest on unpaid tax which has been formally determined

      5. 51. Interest on tax overdue–general

      6. 52. Interest on tax overdue–further provisions

   4. Interest on tax overpaid

      1. 53. Interest on tax overpaid by employer

   5. Recovery

      1. 54. Recovery of tax

   6. Inspection of records

      1. 55. Inspection of employer’s records

7. PART VI SPECIAL PROVISIONS

   1. CHAPTER I COUNCILLORS' ATTENDANCE ALLOWANCES

      1. 56. Interpretation of Chapter I

      2. 57. Councillor’s option to have tax deducted at basic rate

      3. 58. Application of Part V of these Regulations

   2. CHAPTER II RESERVE AND AUXILIARY FORCES

      1. 59. Interpretation of Chapter II

      2. 60. Disapplication of Parts III and IV of these Regulations

      3. 61. Deduction of tax

      4. 62. Determination by inspector

      5. 63. Objections and appeals

      6. 64. Amended determinations

      7. 65. Certificate of tax deducted

      8. 66. Repayment to reservist during the year

      9. 67. Ministry records

      10. 68. End of year certificate

      11. 69. Application of Parts V and VIII of these Regulations

      12. 70. Other emoluments of reservist

   3. CHAPTER III HOLIDAY PAY

      1. 71. Interpretation of Chapter III

      2. 72. Disapplication of Parts III and IV of these Regulations

      3. 73. Deduction of tax

      4. 74. Certificate of tax deducted

      5. 75. Repayment to recipient during the year

      6. 76. Fund records

      7. 77. Application of Parts V and VIII of these Regulations

      8. 78. Other emoluments of recipient

   4. CHAPTER IV OTHER CASES

      1. 79. Death of employer

      2. 80. Succession to a business, etc.

8. PART VII SOCIAL SECURITY BENEFITS

   1. CHAPTER I GENERAL

      1. 81. Interpretation of Part VII

      2. 82. Application of other parts of these Regulations

   2. CHAPTER II PAYMENTS TO WHOLLY UNEMPLOYED PERSONS

      1. 83. Interpretation of Chapter II

      2. 84. Procedure on making claim

      3. 85. Determinations and notifications by the inspector

      4. 86. Quarterly attenders

      5. 87. Determination and recording of amount of taxable benefit

      6. 88. End of year

      7. 89. Termination of claim

      8. 90. Notification of taxable benefit adjustment

      9. 91. Tax calculation

      10. 92. Death of claimant

      11. 93. Finance

   3. CHAPTER III PAYMENTS TO EMPLOYED PERSONS

      1. 94. Interpretation of Chapter III

      2. 95. Benefit paid by the paying Department direct to the claimant

      3. 96. Benefit paid by employer

      4. 97. Termination of claim

      5. 98. Adjustments

9. PART VIII ASSESSMENT AND DIRECT COLLECTION

   1. 99. Assessment

   2. 100. Appeals

   3. 101. Repayment of overpayments and recovery of underpayments

   4. 102. Provisions for direct collection–general

   5. 103. Direct collection involving assessment

   6. 104. Direct collection involving deductions working sheets

   7. 105. Recovery of tax from employee

   8. 106. Attribution of repayments

   9. 107. Adjustment of overpayments and underpayments

   10. 108. Definitions for the purposes of regulations 106 and 107

10. PART IX SUPPLEMENTAL

    1. 109. Service by post

    2. 110. Revocations

    3. 111. General savings

11. Signature

12. 1. SCHEDULE

       REVOCATIONS

13. Explanatory Note