CHAPTER 1 Amendments to the 2003 Regulations
4.After regulation 2 insert— Real Time Information employers (1) The following are Real Time Information employers—
5.Application of the 2003 Regulations to pension payers and pensioners
10.Duty of employee to assist with completion of new employee fields
12.Procedure where information missing and code not known: employers
13.Form P46 where employer does not receive Form P45 and code not known
14.After regulation 49 insert— Procedure where employee fails to assist...
16.In regulation 50— (a) for “The” substitute “Code 0T, the”,...
17.Procedure in cases of retrospective earnings: code treated as issued by HMRC
20.No Form P45: subsequent procedure on issue of employee’s code
21.In regulation 53— (a) in paragraph (1), for “49 (procedure...
22.Application of Chapter 3 of Part 3 of the 2003 Regulations to Real Time Information pension payers
23.Procedure in regulation 54A cases: code treated as issued by HMRC
25.Procedure if no Form P45 and code not known: UK pensioners
28.For the heading to regulation 68 (periodic payments to and...
29.In regulation 68(1), for “an employer” in the first place...
32.Modification of regulations 67G and 68 in case of trade dispute
33.In regulation 71— (a) in paragraph (1), for “regulation 68”...
36.In the heading to regulation 77 (return and certificate if...
37.In the heading to regulation 78 (notice and certificate if...
38.Determination of unpaid tax and appeal against determination
43.Time limits for issue of transfer notices: managed service companies
46.Electronic payment by large employers: meaning of “large employer”
47.Large employers required to make specified payments electronically
49.After Chapter 4 of Part 10 insert— CHAPTER 4A Mandatory...
52.New Schedule: information to be included in returns under regulations 67B and 67D