Income Tax (Employments) Regulations, 1950
| Jurisdiction | UK Non-devolved |
| Citation | SI 1950/453 |
| Year | 1950 |
1950 No. 453
PAY AS YOU EARN
The Income Tax (Employments) Regulations, 195025thMarch 1950
27thMarch 1950
6thApril 1950
ARRANGEMENT OF REGULATIONS
PART I. GENERAL
1. Citation, commencement and revocations.
2. Interpretation.
3. Intermediate employers.
4. Powers of Inspector and Collector.
5. Service by post.
PART II. CODING
6. Deduction and repayment of tax under appropriate code.
7. Determination of appropriate code by Inspector.
8. Coding at standard rate or where no tax is deductible.
9. Notices of coding.
10. Objections and appeals against coding.
11. Amendments of coding.
12. Notice to employer of amended coding.
PART III. DEDUCTION AND REPAYMENT OF TAX
13. Calculation of deduction or repayment.
14. Emoluments not paid weekly or monthly.
15. Subsidiary emoluments of employee paid monthly, etc.
16. Deduction in special cases.
17. Change of employment.
18. Death of employee.
19. Employee for whom tax deduction card not held.
20. Employee on fixed pay.
21. Modified method of deduction.
22. Aggregation of emoluments in non-cumulative cases.
23. Tax-free emoluments.
24. Repayment during sickness and unemployment.
25. Certificate of tax deducted.
PART IV. PAYMENT AND RECOVERY OF TAX, ETC.
26. Payment of tax by employer.
27. Employer failing to pay tax.
28. Recovery of tax.
29. Return by employer at end of year.
30. Priority in bankruptcy and winding-up.
31. Inspection of employer's records.
32. Death of employer.
33. Succession to a business, etc.
PART V. SPECIAL PROVISIONS APPLICABLE TO SEAMEN
34. Interpretation of Part V.
35. Deduction of tax from seamen's wages.
36. Deduction from other emoluments of seamen.
37. Payment of tax to Collector.
38. Return to be rendered by employer.
39. Application of Part IV.
40. Repayment to seaman during the year.
PART VI. SPECIAL PROVISIONS APPLICABLE TO THE ARMED FORCES
41. Interpretation of Part VI.
42. Application of Parts II and III.
43. Deduction and repayment of tax on forces emoluments.
44. Determination of code for forces emoluments.
45. Appeals against coding.
46. Cessation of full pay and entry into other employment.
PART VII. ASSESSMENT AND DIRECT COLLECTION
47. Exclusion of assessments for certain years.
48. Assessment of emoluments by Inspector.
49. Return of certain emoluments by employer.
50. Notices of assessment.
51. Objections and appeals against assessment.
52. Repayment of overpayments and recovery of underpayments.
53. Provisions for direct collection.
54. Alternative procedure for direct collection.
55. Recovery of tax from employee.
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 2 of the Income Tax (Employments) Act, 1943(a), and section 30 of the Finance Act, 1946(b), hereby make the following Regulations:—
PART I. GENERAL
1. Citation, commencement and revocations.—(1) These Regulations may be cited as the Income Tax (Employments) Regulations, 1950, and shall come into operation on the sixth day of April, 1950.
(2) The Income Tax (Employments) Regulations, 1944(c), the Income Tax (Employments) (No. 2) Regulations, 1944(d), the Income Tax (Employments) (No. 3) Regulations, 1945(e), the Income Tax (Employments) (No. 4) Regulations, 1946(f), the Income Tax (Employments) (No. 5) Regulations, 1947(g), the Income Tax (Employments) (No. 6) Regulations, 1947(h), the Income Tax (Employments) (No. 7) Regulations, 1948(i), the Income Tax (Employments) (No. 8) Regulations, 1948(j), and the Income Tax (Employments) (No. 9) Regulations, 1948(k), shall cease to have effect as from the sixth day of April, 1950, except as respects obligations incurred before that date.
(a) 6 & 7 Geo. 6. c. 45.
(b) 9 & 10 Geo. 6. c. 64.
(c) S.R. & O. 1944 (No. 251) I, p. 333.
(d) S.R. & O. 1944 (No. 1015) I, p. 353.
(e) S.R. & O. 1945 (No. 365) I, p. 711.
(f) S.R. & O. 1946 (No. 458) I, p. 866.
(g) S.R. & O. 1947 (No. 582) I, p. 1049.
(h) S.R. & O. 1947 (No. 1295) I, p. 1053.
(i) S.I. 1948 (No. 464) I, p. 1611.
(j) S.I. 1948 (No. 1519) I, p. 1612.
(k) S.I. 1948 (No. 1819) I, p. 1613.
2. Interpretation.—(1) In these Regulations, unless the context otherwise requires—
"code" means any part of the tax tables in which all the amounts of free emoluments for any period have been calculated on the basis of the same total amount for the whole year;
"Collector" means a Collector of Taxes;
"cumulative emoluments", in relation to any date, means the sum of all payments of emoluments made by the employer to the employee from the beginning of the year up to and including that date;
"cumulative free emoluments", in relation to any date, means the sum of the free emoluments from the beginning of the year up to and including that date;
"cumulative tax" means the tax due in accordance with the appropriate tax tables in respect of any cumulative taxable emoluments at the relevant date;
"cumulative taxable emoluments", in relation to any date, means the cumulative emoluments reduced by the cumulative free emoluments;
"emoluments" means emoluments assessable to income tax under Schedule E, and references to payments of emoluments include references to payments on account of emoluments;
"employee" means any person in receipt of emoluments;
"employer" means any person paying emoluments, whether on his own account or on behalf of another person;
"free emoluments", in relation to any individual, means the appropriate amount of his emoluments which qualifies for relief from income tax, inclusive of earned income relief thereon, but exclusive of reduced rate relief;
"income tax month" means the period beginning on the sixth day of any calendar month and ending on the fifth day of the following calendar month;
"Inspector" means an Inspector of Taxes;
"reliefs from income tax" includes allowances and deductions;
"tax deduction card" means a tax deduction card in the form prescribed by the Commissioners of Inland Revenue or such other document corresponding to a tax deduction card as may be authorised by those Commissioners in any particular case;
"tax tables" means the tax tables prepared by the Commissioners of Inland Revenue under section 2 of the Income Tax (Employments) Act, 1943, and "simplified tax tables" means such of the said tax tables as are prescribed by those Commissioners for use where, under Regulations 20 and 21, tax is deductible without reference to cumulative emoluments and cumulative tax;
"taxable emoluments" means emoluments reduced by free emoluments;
"total net tax deducted" means, in relation to the emoluments paid to any employee during any period, the total tax deducted from those emoluments less any tax repaid to the employee;
"year" means year of assessment;
other expressions have the same meaning as in the Income Tax Acts.
(2) The Interpretation Act, 1889(a), shall apply to these Regulations as it applies to an Act of Parliament.
(a) 52 & 53 Vict. c. 63.
(3) In relation to tax liable, under the Income Tax (Employments) Regulations, 1944 (as amended by any Regulations mentioned in Regulation 1 of these Regulations), to be deducted from emoluments paid in the year 1949-50, these Regulations shall have effect as if the tax had been liable to be deducted under these Regulations and accordingly references to any provision of these Regulations shall, where the context so requires, be construed as references to the corresponding provision of the Income Tax (Employments) Regulations, 1944 (as amended as aforesaid).
3. Intermediate employers.—(1) Where an employee works under the general control and management of a person who is not his immediate employer, that person (referred to hereafter in this Regulation as "the principal employer") shall be deemed to be the employer for the purpose of these Regulations, and the immediate employer shall furnish the principal employer with such particulars of the employee's emoluments as may be necessary to enable the principal employer to comply with the provisions of these Regulations.
(2) If the employee's emoluments are actually paid to him by the immediate employer—
(a) the immediate employer shall be notified by the principal employer of the amount of tax to be deducted or repaid when the emoluments are paid to the employee, and shall deduct or repay the amount so notified to him accordingly; and
(b) the principal employer shall make a corresponding deduction or addition on making to the immediate employer the payment out of which the said emoluments will be paid.
4. Powers of Inspector and Collector.—Anything which is authorised or required by these Regulations to be done by the Inspector or Collector shall be done by such Inspector or Collector respectively as the Commissioners of Inland Revenue may direct.
5. Service by post.—Any notice or tax deduction card which is authorised or required to be given, served or issued under these Regulations may be sent by post.
PART II. CODING
6. Deduction and repayment of tax under appropriate code.—Every employer, on making any payment of emoluments during any year to any employee in respect of whom a tax deduction card has been issued to him for that year by the Inspector, shall deduct or repay tax in accordance with these Regulations by reference to the appropriate code, which shall be specified on the tax deduction card.
7. Determination of appropriate code by Inspector.—(1) The appropriate code shall be determined by the Inspector, who for that purpose may have regard to any of the following matters, namely—
(a) the reliefs from income tax to which the employee is entitled for the year in which the code is determined, so far as his title to those reliefs has been established at the time of the determination:
Provided that, where the code is determined before the beginning of the year for which it is to have effect, the Inspector shall disregard any such relief if he is not satisfied that the employee will be entitled to it for that year;
(b) any income of the employee (other than the emoluments in relation to which the appropriate...
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