The Income Tax (Pay As You Earn) (Amendment) Regulations 2014
| Jurisdiction | UK Non-devolved |
2014No. 474
INCOME TAX
The Income Tax (Pay As You Earn) (Amendment) Regulations 2014
1stApril2014
2ndApril2014
6thApril2014
The Commissioners for Her Majesty's Revenue and Customs make the following Regulations pursuant to section 1(1) and (2) of the Provisional Collection of Taxes Act 1968( 1) and a resolution passed by the House of Commons on 25th March 2014( 2):
Citation, commencement and effect
1. These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2014 and come into force on 6th April 2014.
Amendment of the Income Tax (Pay As You Earn) Regulations 2003
2. (1) The Income Tax (Pay As You Earn) Regulations 2003( 3) are amended as follows.
(2) After regulation 84 insert-
"Continental shelf workers: provisions relating to certificates
Application for certificate
84A.
(1) An employer who meets the conditions in paragraph (2) may apply to HMRC( 4) for the issue of a UKCS continental shelf workers certificate.
(2) The conditions are that-(a) the employer supplies or intends to supply a continental shelf worker for whom the oil field licensee is the relevant person;(b) the employer has or intends to have a contractual relationship under which the employer acts, directly or indirectly, as an agent of the oil field licensee in connection with these Regulations; and(c) the employer or an associated company has not had a certificate cancelled previously for a failure to comply with their obligations under regulation 84B.(3) An application under this regulation must be made in writing and must include-(a) the name and address of the employer and employer's PAYE reference;(b) the name and address of a person in the United Kingdom who is authorised to accept service on behalf of the employer;(c) confirmation that the employer understands and intends to comply with their obligations contained in regulation 84B; and(d) the name, address, and employer's PAYE reference of any associated company which is a current or former holder of a UKCS continental shelf workers certificate.(4) When the employer makes the first application under this regulation, the employer may also comply with the obligation under regulation 84B(e) by including those details (if known) in the application.(5) An application made under this regulation may be combined with an application made under regulation 114A of the SSC Regulations( 5).(6) Upon receipt of an application under this regulation, an officer of Revenue and Customs may, if they are satisfied the conditions in paragraph (2) are met, issue a UKCS continental shelf workers certificate.(7) A UKCS continental shelf workers certificate must include-(a) the name of the UKCS continental shelf workers certificate holder;(b) the employer's PAYE reference of the UKCS continental shelf workers certificate holder; and(c) the date on which the certificate is issued.(8) A UKCS continental shelf workers certificate may be issued to-(a) the person authorised to accept service on behalf of the employer;(b) the employer; or(c) both the person authorised to accept service on behalf of the employer and the employer.(9) A certificate may be combined with a certificate issued under regulation 114A of the SSC Regulations.(10) Where an employer ceases to meet the conditions in...To continue reading
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