http://www.legislation.gov.uk/ukpga/2002/21/section/25/2003-04-01Tax Credits Act 2002An Act to make provision for tax credits; to amend the law about child benefit and guardian’s allowance; and for connected purposes.2002-07-17texttext/xmlenStatute Law Database2024-05-172003-04-01 Part 1 Tax creditsPayment Payments of working tax credit by employers251Regulations may require employers, when making Schedule E payments and in any such other circumstances as may be prescribed, to pay working tax credit, or prescribed elements of working tax credit, to employees.2The regulations may, in particular, include provision—arequiring employers to make payments of working tax credit, or prescribed elements of working tax credit, in accordance with notices given to them by the Board,bfor the payment by the Board of working tax credit in cases where an employer does not make payments of working tax credit, or prescribed elements of working tax credit, in accordance with the regulations and with any notices given by the Board,cprescribing circumstances in which employers are not required to make, or to continue making, payments of working tax credit, or prescribed elements of working tax credit,dfor the provision of information or evidence for the purpose of enabling the Board to be satisfied whether employers are complying with notices given by the Board and with the regulations,erequiring employers to provide information to employees (in their itemised pay statements or otherwise),ffor the funding by the Board of working tax credit paid or to be paid by employers (whether by way of set off against income tax, national insurance contributions or student loan deductions for which they are accountable to the Board or otherwise),gfor the recovery by the Board from an employer of funding under paragraph (f) to the extent that it exceeds the amount of working tax credit paid by the employer,hfor the payment of interest at the prescribed rate on sums due from or to the Board, and for determining the date from which interest is to be calculated, andifor appeals with respect to matters arising under the regulations which would otherwise not be the subject of an appeal.3Section 20 of the Taxes Management Act 1970 (c. 9) (power to call for documents etc.) applies (with sections 20B and 20BB) in relation to an employer’s compliance with regulations under this section as in relation to a person’s tax liability (but subject to the modifications provided by subsection (4)).4Those sections apply by virtue of subsection (3) as if—athe references to the taxpayer, a taxpayer or a class of taxpayers were to the employer, an employer or a class of employers,bthe reference to any provision of the Taxes Acts were to regulations under this section,cthe references to the proper assessment or collection of tax were to the proper award or payment of working tax credit,dthe reference to an appeal relating to tax were to an appeal relating to compliance with regulations under this section, andethe reference to believing that tax has been, or may have been, lost to the Crown were to believing that the Crown has, or may have, incurred a loss.5In this Part—“employee” means a person who receives any Schedule E payment, and“employer”, in relation to an employee, means a person who makes any such payment to the employee.6“Schedule E payment” means a payment of, or on account of, any income assessable to income tax under Schedule E.7“Student loan deductions” means deductions in accordance with regulations under section 22(5) of the Teaching and Higher Education Act 1998 (c. 30), section 73B(3) of the Education (Scotland) Act 1980 (c. 44) or Article 3(5) of the Education (Student Support) (Northern Ireland) Order 1998 (S.I. 1998/1760 (N.I. 14)).S. 25 wholly in force at 6.4.2003; s. 25 not in force at Royal Assent, see s. 61; s. 25(1)(2)(6)(7) in force and s. 25(5) in force for certain purposes at 9.7.2002 and s. 25 in force in so far as not already in force at 6.4.2003 by S.I. 2002/1727, art. 2Pt. 1 modified (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 4 (as amended (6.4.2003 immediately after the coming into force of S.I. 2003/738) by S.I. 2003/742, regs. 1(1), 56 (with reg. 1(2))Pt. 1 modified (6.4.2003 immediately after the coming into force of S.I. 2003/738) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 3-21 (as amended (6.4.2017) by S.I. 2017/387, regs. 1, 7)