The Income Tax (Pay As You Earn) (Amendment) Regulations 2013
PART 1General
1Citation commencement and effect
2Amendment of the Income Tax (Pay As You Earn) Regulations 2003
PART 2High Income Child Benefit Charge
3After regulation 14A (determination of code in respect of recovery...
PART 3Closure of the Simplified Deduction Scheme
4Simplified deduction scheme: tax year 2013-14
5Simplified deduction scheme: tax year 2014-15 and subsequent tax years
6Consequential amendments
7In the lists in regulations 10(4) (application to agencies and...
8In the list in regulation 62(3) (deductions in respect of...
9Omit regulation 97O(1)(c) (employers).
10Omit regulation 206(2)(d) (employers).
11In Table 10 in regulation 211(4) (how information must or...
PART 4Relevant lump sum payments
12Relevant lump sum payments
13After regulation 58 (procedure if no Form P45 and code...
PART 5Real Time Information
14Real Time Information employers
15Real Time Information pension payers
16Cessation of employment: Form P45
17Form P46 where employer does not receive Form P45 and code not known
18Real time returns of information about relevant payments
19Modifications of the requirements of regulation 67B
20Modification of the requirements of regulation 67B: notional payments
21Exceptions to regulation 67B
22Returns under regulations 67B and 67D: amendments
23After regulation 67E insert— Failure to make a return under...
24Additional information about payments
25Payments to and recovers from HMRC for each tax period by Real Time Information employers
26Payments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under regulation 67E(6)
27Due date and receipts for payment of tax
28Quarterly tax periods
29Modification of regulations 67G and 68 in case of trade disputes
30Power of HMRC to issue a notice and certificate in cases where regulation 67B or 67D returns are not made
31Certificates under regulation 75A: excess payments
32Determination of unpaid tax and appeal against determination
33Interest on tax overdue
34Requirement for security
35Succession to a business: trade disputes
36Large employers required to make specified payments electronically
37Real time returns
PART 6Real Time Information: Consequential Amendments
38Amendment of the Income Tax (Pay As You Earn) (Amendment) Regulations 2012
39In regulation 53(c) (transitional provisions: information about employees) after sub-paragraph...
40In regulation 54 (information about payments to employers)—

2013 No. 521

Income Tax

The Income Tax (Pay As You Earn) (Amendment) Regulations 2013

Made

Laid before the House of Commons

Coming into force in accordance with regulation 1(2) to (4)

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 59A(10), 59B(8), 98A and 113(1) of the Taxes Management Act 19701, section 133 of the Finance Act 19992, section 136 of the Finance Act 20023 and section 684 of the Income Tax (Earnings and Pensions) Act 20034 and now exercisable by them5.