- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
6. After regulation 37 insert—
37A.—(1) This regulation applies if—
(a)a payment has been made, after the cessation of the employment, to a former employee—
(i)by the former employer, or
(ii)by any other person in respect of an obligation of the former employer;
(b)that payment becomes a qualifying payment after the employment ceased; and
(c)the amount of the qualifying payment has not been included in Form P45.
(2) Where a qualifying payment has been made in a closed year, the employer must deduct tax, from any other payment made to the former employee in the tax period at the relevant time—
(a)in accordance with the last code used for the tax year in which the qualifying payment was made, or
(b)if the employer has not been notified of a code for that tax year, at the higher rate of tax applicable for that year.
(3) Where a qualifying payment has been made in an open year, the employer must deduct tax from any other payment made to the former employee—
(a)in accordance with the code in force in the final tax period in which the employee was employed, or
(b)if the employer has not been notified of a code, at the higher rate of tax applicable for that year.
(4) Neither the making of the qualifying payment, nor its subsequently becoming taxable, affect the cessation of the employment, and the provisions listed in regulation 37(4) do not apply in relation that payment.
(5) The employer must record the following information in a deductions working sheet for the tax year in which that payment was made.
If a deductions working sheet has not already been prepared for that tax year, the employer must prepare one.
(6) The information is—
(a)the date on which the qualifying payment was actually made;
(b)the amount of that payment; and
(c)the amount of tax to be deducted or accounted for under regulation 62(4) or(5) (notional payments).
(7) The employer must also notify the employee of the information listed in paragraph (6) without unreasonable delay after the relevant time.”.
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