Introductory Text
PART I INTRODUCTORY
1.Citation and commencement
2.Interpretation
PART II GENERAL PROVISIONS RELATING TO EMPLOYERS
3.Multiple employers
4.Intermediate employers
5.Troncs
PART III CODING
6.Deduction and repayment of tax under appropriate code
7.Determination of appropriate code by inspector
8.Code applicable where code authorisation is not issued or received
9.Coding at the higher rate or where no tax is deductible
10.Notice of coding
11.Objections and appeals against coding
12.Amendments of coding
13.Notice to employer of amended coding
PART IV DEDUCTION AND REPAYMENT OF TAX
Deduction oftax–general
14.Calculation and making of deduction or repayment
15.First payment in the year
16.Deductions in accordance with regulation 9
17.Deduction in special cases
18.Emoluments not paid weekly or monthly
19.Subsidiary emoluments of employee paid monthly or at greater intervals
20.Employee on fixed pay
21.Aggregation of emoluments in non-cumulative cases
22.Tax-free emoluments
23.Cessation of employment
24.Emoluments paid after employment ceased
25.Commencement of subsequent employment
26.Pension emoluments
27.Death of employee
Deduction of tax where appropriate code not known
28.Employee for whom appropriate code not known
29.Employee taking up employment after full-time education
30.Employee taking up only or main employment
31.Other new employees
32.Initial procedure when payments made to employee for whom appropriate code not known
33.Subsequent procedure on issue of code authorisation
34.Subsequent procedure on presentation of copies of certificate
Repayment of tax
35.Repayment during absence from work through sickness etc.
36.Trade Disputes
37.Repayment after cessation of employment
Documents relating to the deduction and repayment of tax
38.Deductions working sheets etc.
39.Certificate of tax deducted
PART V PAYMENT AND RECOVERY OF TAX, ETC.
Payment
40.Payment of tax monthly by employer
41.Payment of tax quarterly by employer
42.Payment of tax by employer–further provisions
Documents relating to the payment of tax
43.Return by employer at end of year where deductions working sheets required
44.Return by employer where deductions working sheets not required
45.Additional return in cases involving a trade dispute
46.Return of other additional emoluments
Unpaid tax
47.Notice and certificate when tax not paid
48.Notice of specified amount and certificate when tax not paid
49.Formal determination of tax payable by employer
50.Interest on unpaid tax which has been formally determined
51.Interest on tax overdue–general
52.Interest on tax overdue–further provisions
Interest on tax overpaid
53.Interest on tax overpaid by employer
Recovery
54.Recovery of tax
Inspection of records
55.Inspection of employer’s records
PART VI SPECIAL PROVISIONS
CHAPTER I COUNCILLORS' ATTENDANCE ALLOWANCES
56.Interpretation of Chapter I
57.Councillor’s option to have tax deducted at basic rate
58.Application of Part V of these Regulations
CHAPTER II RESERVE AND AUXILIARY FORCES
59.Interpretation of Chapter II
60.Disapplication of Parts III and IV of these Regulations
61.Deduction of tax
62.Determination by inspector
63.Objections and appeals
64.Amended determinations
65.Certificate of tax deducted
66.Repayment to reservist during the year
67.Ministry records
68.End of year certificate
69.Application of Parts V and VIII of these Regulations
70.Other emoluments of reservist
CHAPTER III HOLIDAY PAY
71.Interpretation of Chapter III
72.Disapplication of Parts III and IV of these Regulations
73.Deduction of tax
74.Certificate of tax deducted
75.Repayment to recipient during the year
76.Fund records
77.Application of Parts V and VIII of these Regulations
78.Other emoluments of recipient
CHAPTER IV OTHER CASES
79.Death of employer
80.Succession to a business, etc.
PART VII SOCIAL SECURITY BENEFITS
CHAPTER I GENERAL
81.Interpretation of Part VII
82.Application of other parts of these Regulations
CHAPTER II PAYMENTS TO WHOLLY UNEMPLOYED PERSONS
83.Interpretation of Chapter II
84.Procedure on making claim
85.Determinations and notifications by the inspector
86.Quarterly attenders
87.Determination and recording of amount of taxable benefit
88.End of year
89.Termination of claim
90.Notification of taxable benefit adjustment
91.Tax calculation
92.Death of claimant
93.Finance
CHAPTER III PAYMENTS TO EMPLOYED PERSONS
94.Interpretation of Chapter III
95.Benefit paid by the paying Department direct to the claimant
96.Benefit paid by employer
97.Termination of claim
98.Adjustments
PART VIII ASSESSMENT AND DIRECT COLLECTION
99.Assessment
100.Appeals
101.Repayment of overpayments and recovery of underpayments
102.Provisions for direct collection–general
103.Direct collection involving assessment
104.Direct collection involving deductions working sheets
105.Recovery of tax from employee
106.Attribution of repayments
107.Adjustment of overpayments and underpayments
108.Definitions for the purposes of regulations 106 and 107
PART IX SUPPLEMENTAL
109.Service by post
110.Revocations
111.General savings
Signature
SCHEDULE
REVOCATIONS
Explanatory Note