Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 12F7Other amounts treated as earnings
F2Payments
S. 221 cross-heading inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 4(b), 38; S.I. 2013/1755, art. 2
C1222Payments by employer on account of tax where deduction not possible
1
This section applies if—
a
b
the employer is required by virtue of section 710(4) to account to F4an officer of Revenue and Customs for an amount of income tax (“the due amount”) in respect of the notional payment, and
2
The due amount is to be treated as earnings from the employment for the tax year in which the F11relevant date falls.
3
In this section “employer”, in relation to any provision of sections 687, F8687A, 689, 693 to 700 or 710, means the person taken to be the employer for the purposes of that provision.
It also includes a person who is treated as making a payment of PAYE income by virtue of section 689(2) (payments by person for whom employee works but who is not the employer) F3or section 689A(3) (deemed payments of PAYE income of continental shelf workers by person other than employer) .
F94
In this section “the relevant date” means—
a
if the employer is treated by virtue of any Act as making the notional payment before the date on which the Act is passed, that date, and
b
in any other case, the date on which the employer is treated as making the notional payment.
Words in Pt. 3 Ch. 12 heading substituted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 4(a), 38; S.I. 2013/1755, art. 2