Statutory Instruments
2015 No. 2
Income Tax
The Income Tax (Pay As You Earn) (Amendment) Regulations 2015
Made
5th January 2015
Laid before the House of Commons
7th January 2015
Coming into force
29th January 2 015
Citation, commencement and effect
1. —(1) These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2015 and come into force on 29th January 2015.
(2) Regulation 2(5) and (6) only has effect in relation to returns filed on or after 6th March 2015.
Amendment of the Income Tax (Pay As You Earn) Regulations 2003
2. —(1)The Income Tax (Pay As You Earn) Regulations 2003( 4 ) are amended as follows.
(2) In regulation 2(1) (interpretation)( 5 ), in the definition of “notice”, for sub-paragraph (b) substitute—
“ (b) for the purposes of regulation 17 (notice to employee of code) and regulation 19 (amendment of code) notice—
(i) by an approved method of electronic communications ( 6 ) ;
(ii) in writing (other than a notice falling within sub-paragraph (i)); or
(iii) by telephone; ” .
(3) In regulation 17(2) (notice to employee of code)—
(a) omit the “or” after sub-paragraph (a); and
(b) for sub-paragraph (b) substitute—
“ (b) the change in the code is solely because of an alteration or proposed alteration—
(i) in the rates of any of the personal reliefs allowable under Chapters 2 (personal allowance etc. ) and 3 (tax reductions etc.) of Part 3 of the Income Tax Act 2007 ( 7 ) ; or
(ii) in the tax tables;
(c) the employee’s PAYE income ( 8 ) is not chargeable to tax; or
(d) the employee does not have a liability to tax in respect of any PAYE income. ”
(4) In regulation 19 (amendment of code)( 9 ) for paragraph (4) substitute—
“ (4) But notice need not be given—
(a) if the change in the code is because of an alteration or a proposed alteration—
(i) in the rates of any of the personal reliefs allowable under Chapters 2 (personal allowance etc.) and 3 (tax reductions etc.) of Part 3 of the Income Tax Act 2007; or
(ii) in the tax tables; or
(b) if as a consequence of any change to the code—
(i) the employee’s PAYE income is not chargeable to tax; or
(ii) the employee does not have a liability to tax in respect of any PAYE income. ”
(5) In regulation 67F(2) (additional information about payments)( 10 ), omit sub-paragraph (a).
(6) In Schedule A1 (real time returns), omit paragraph 7( 11 ).
Edward Troup
Simon Bowles
Two of the Commissioners for Her Majesty’s Revenue and Customs
5th January 2015
2003 c. 1 . Section 684 was amended, so far as relevant, by paragraphs 101, 102 and 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) (“CRCA”) and by paragraphs 2 and 3 of Schedule 58 to the Finance Act 2009 (c. 10) . There are other amendments but none is relevant to these Regulations.
Paragraph 102 of Schedule 4 to CRCA amended section 684 so that the Commissioners for Her Majesty’s Revenue and Customs have the power to make Regulations. The functions of the Commissioners of Inland Revenue under sections 132 and 133 of the Finance Act 1999 were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of CRCA. Section 50(1) of CRCA provides that, in so far as is appropriate in consequence of section 5, a reference, howsoever expressed, to the Commissioners of Inland Revenue is to be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
S.I. 2003/2682 (“the principal Regulations”); relevant amending instruments are S.I. 2009/56 , 2011/729 , 2012/822 and 2013/521 .
The definition of “notice” was substituted by regulation 2 of S.I. 2011/729 .
The definition of “approved method of electronic communications” is given in regulation 189 of the principal Regulations.
2007 c. 3 . Chapters 2 and 3 of Part 3 have been amended but the amendments are not relevant to these Regulations.
The definition of “PAYE income” is given in regulation 2(1) of the principal Regulations.
Regulation 19 has been amended by paragraphs 92 and 95 of Schedule 2 to S.I. 2009/56 .
Regulation 67F was inserted by regulation 27 of S.I. 2012/822 and has been amended by regulation 24 of S.I. 2013/521 .
Schedule A1 was inserted by regulation 52 of S.I. 2012/822 . Paragraph 7 has been amended by regulation 37(b) of S.I. 2013/521 .