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Statutory Instrument 1993 No. 744

The Income Tax (Employments) Regulations 1993

(The document as of February, 2008. Arhiv.Online Library)

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STATUTORY INSTRUMENTS

1993 No. 744

INCOME TAX

The Income Tax (Employments) Regulations 1993

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Made16th March 1993
Laid before the House of Commons16th March 1993
Coming into force6th April 1993


ARRANGEMENT OF REGULATIONS

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 of tax-general
14. Calculation and making of deduction or repayment.
15. First payment in the year.
16. Deduction 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.

SCHEDULE:

 Revocations. 

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