Income Tax (Earnings and Pensions) Act 2003
Sections and provisions with full text and the judgments that cite each one.
Section 681G — Meaning of “partner”
Meaning of “partner” 681G 1 For the purposes of this Chapter a person is a “partner” of another person at any time if either condition A or condition B is met at that time. 2 Condition A is that the…
Section 681H — Other interpretation provisions
Other interpretation provisions 681H 1 This section applies for the purposes of this Chapter. 2 “Adjusted net income” of a person for a tax year means the person's adjusted net income for that tax…
Section 681I — Winter fuel payment charge
Winter fuel payment charge 681I 1 A person (“ P ”) is liable to a charge to income tax for a tax year if— a P is entitled to a winter fuel payment in respect of the qualifying week, and b P’s total…
Section 681J — Alteration of income limit by Treasury order
Alteration of income limit by Treasury order 681J 1 The Treasury may by order substitute another amount for the amount for the time being specified in section 681I(1)(b). 2 An order under this…
Section 682 — Scope of this Part
Scope of this Part 682 1 This Part provides for the assessment, collection and recovery of income tax in respect of PAYE income and includes provision in respect of the deduction of certain other…
Section 683 — PAYE income
PAYE income 683 1 For the purposes of this Act and any other enactment (whenever passed) “PAYE income” for a tax year consists of— a any PAYE employment income for the year, b any PAYE pension income…
Section 684 — PAYE regulations
PAYE regulations 684 1 The Commissioners ... must make regulations (“ PAYE regulations ”) with respect to the assessment, charge, collection and recovery of income tax in respect of all PAYE income.…
Section 685 — Tax tables
Tax tables 685 1 The Commissioners ... must construct tax tables with a view to securing that so far as possible— a the total income tax payable in respect of PAYE income for any tax year and any…
Section 686 — Meaning of “payment”
Meaning of “payment” 686 1 For the purposes of PAYE regulations, a payment of, or on account of, PAYE income of a person is treated as made at the earliest of the following times— Rule 1 The time…
Section 687 — Payments by intermediary
Payments by intermediary 687 1 If any payment of, or on account of, PAYE income of an employee is made by an intermediary of the employer, the employer is to be treated, for the purposes of PAYE…
Section 687A — Payment of employment income under Part 7A
Payment of employment income under Part 7A 687A 1 This section applies if— a the value of a relevant step counts as employment income under Chapter 2 of Part 7A, and b the relevant step is the…
Section 688 — Agency workers
Agency workers 688 1 This section applies if the remuneration receivable by an individual in consequence of providing services falls to be treated under section 44 (agency workers) as earnings from…
Section 688A — Managed service companies: recovery from other persons
Managed service companies: recovery from other persons 688A 1 PAYE regulations may make provision authorising the recovery from a person within subsection (2) of any amount that an officer of Revenue…
Section 688AA — Workers' services provided through intermediaries: recovery of PAYE
Workers' services provided through intermediaries: recovery of PAYE 688AA 1 PAYE Regulations may make provision for, or in connection with, the recovery of a deemed employer PAYE debt from a relevant…
Section 688AB — Workers’ providing services through intermediaries etc: cases where taxes already paid
Workers’ providing services through intermediaries etc: cases where taxes already paid 688AB 1 PAYE regulations may make the following provision. 2 Provision for an amount to be treated as having…
Section 688B — Travel expenses of workers providing services through intermediaries: recovery of unpaid tax
Travel expenses of workers providing services through intermediaries: recovery of unpaid tax 688B 1 PAYE regulations may make provision for, or in connection with, the recovery from a director or…
Section 689 — Employee of non-UK employer
Employee of non-UK employer 689 1 This section applies if— a an employee during any period works for a person (“ the relevant person ”) who is not the employer of the employee, b any payment of, or…
Section 689A — Oil and gas workers on the continental shelf
Oil and gas workers on the continental shelf 689A 1 This section applies if— a any payment of, or on account of, PAYE income of a continental shelf worker in respect of a period is made by a person…
Section 690 — Internationally mobile employees
Internationally mobile employees 690 1 This section applies in relation to an employee if the employee is or has been internationally mobile at any time in tax year 2025-26 or a subsequent tax year.…
Section 690A — Employer notification for internationally mobile employees
Employer notification for internationally mobile employees 690A 1 This section applies in relation to an employee if the employee is or has been internationally mobile within the meaning of section…
Section 690B — Direction by HMRC in relation to internationally mobile employees
Direction by HMRC in relation to internationally mobile employees 690B 1 This section applies where— a a notice given during the mobile tax year under section 690A has effect, ... b . . . . . . . . .…
Section 690C — Employees who were internationally mobile etc. before 2025-26
Employees who were internationally mobile etc. before 2025-26 690C 1 This section applies in relation to an employee if the employee falls within subsection (2) or (3) in relation to a tax year that…
Section 690D — Employer notification for qualifying new residents or treaty non-residents
Employer notification for qualifying new residents or treaty non-residents 690D 1 This section applies in relation to an employee if— a the employee is or is likely to be a qualifying new resident…
Section 690E — Direction by HMRC in relation to qualifying new residents or treaty non-residents
Direction by HMRC in relation to qualifying new residents or treaty non-residents 690E 1 This section applies where— a a notice given during the notifiable year under section 690D has effect, ... b .…
Section 691 — Mobile UK workforce
Mobile UK workforce 691 1 This section applies if it appears to the Commissioners for Her Majesty’s Revenue and Customs that— a a person (“ the relevant person ”) has entered into or is likely to…
Section 692 — Organised arrangements for sharing tips
Organised arrangements for sharing tips 692 1 PAYE regulations may make provision with respect to organised arrangements for tips to be shared among employees by a person (“P”) who is not the…
Section 693 — Cash vouchers
Cash vouchers 693 1 If a cash voucher to which Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens) applies is received by an employee at any time, the employer is to be treated, for…
Section 694 — Non-cash vouchers
Non-cash vouchers 694 1 If a non-cash voucher to which this section applies is received by an employee, the employer is to be treated, for the purposes of PAYE regulations, as making a payment of…
Section 695 — Credit-tokens
Credit-tokens 695 1 On each occasion on which an employee uses a credit-token provided to the employee because of the employee’s employment to obtain— a money, or b anything which, if provided to the…
Section 695A — Employment income under Part 7A
Employment income under Part 7A 695A 1 This section applies if— a the value of a relevant step counts as employment income under Chapter 2 of Part 7A, and b the relevant step is not the payment of a…
Section 696 — Readily convertible assets
Readily convertible assets 696 1 If any PAYE income of an employee is provided in the form of a readily convertible asset, the employer is to be treated, for the purposes of PAYE regulations, as…
Section 697 — Enhancing the value of an asset
Enhancing the value of an asset 697 1 This section applies if— a any PAYE income of an employee is provided in the form of anything enhancing the value of an asset in which the employee or a member…
Section 698 — PAYE: special charges on employment-related securities
PAYE: special charges on employment-related securities 698 1 This section applies where by reason of the operation of— a section 426 (chargeable events in relation to restricted securities and…
Section 699 — PAYE: conversion of shares
PAYE: conversion of shares 699 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 700 — PAYE: gains from securities options
PAYE: gains from securities options 700 1 This section applies where by reason of the operation of section 476 (acquisition of securities pursuant to securities option etc) in relation to an…
Section 700A — Employment-related securities etc : internationally mobile employees
Employment-related securities etc : internationally mobile employees 700A 1 This section applies if— a section 698 or 700 applies, and b part or all of the amount that counts as employment income is…
Section 701 — Meaning of “asset”
Meaning of “asset” 701 1 In this Chapter “ asset ” includes any property and in particular any investment of a kind specified in Part 3 of the Financial Services and Markets Act 2000 (Regulated…
Section 702 — Meaning of “readily convertible asset”
Meaning of “readily convertible asset” 702 1 In this Chapter “ readily convertible asset ” means— a an asset capable of being sold or otherwise realised on— i a recognised investment exchange (within…
Section 703 — Introduction
Introduction 703 This Chapter provides— a for employers to make agreements with Her Majesty's Revenue and Customs (“PAYE settlement agreements”) under which they agree to be accountable to the…
Section 704 — Sums payable by employers under agreements
Sums payable by employers under agreements 704 1 PAYE regulations may provide— a for a person to make a PAYE settlement agreement with Her Majesty's Revenue and Customs ; and b to such extent as may…
Section 705 — Approximations allowed in calculations
Approximations allowed in calculations 705 PAYE regulations may provide for a PAYE settlement agreement to allow sums which an employer is to account for— a to be computed, if two or more persons…
Section 706 — Exclusion of general earnings from income etc.
Exclusion of general earnings from income etc. 706 PAYE regulations may provide— a that sums accountable for by an employer under a PAYE settlement agreement, or any other sums, are not to be treated…
Section 707 — Interpretation of this Chapter
Interpretation of this Chapter 707 In this Chapter— “ employment ” means any employment the general earnings from which are (or, apart from any regulations made by virtue of this Chapter , would be)…
Section 707A — Provision of additional information to His Majesty’s Revenue and Customs
Provision of additional information to His Majesty’s Revenue and Customs 707A 1 PAYE regulations may include provision requiring an employer to provide any information that is specified or described…
Section 708 — PAYE repayments
PAYE repayments 708 1 PAYE regulations may provide that no repayment of income tax may be made under such regulations to a person— a during a period for which the person has claimed jobseeker’s…
Section 709 — Additional provision for certain assessments
Additional provision for certain assessments 709 1 This section applies if— a an assessment to income tax is made as respects relevant income (with or without other income), and b the assessment is…
Section 710 — Notional payments: accounting for tax
Notional payments: accounting for tax 710 1 If an employer makes a notional payment of PAYE income of an employee, the employer must , subject to and in accordance with PAYE regulations, deduct…
Section 711 — Right to make a return
Right to make a return 711 1 A person who has PAYE income for a tax year in respect of which deductions or repayments are made under PAYE regulations may by notice require an officer of Revenue and…
Section 712 — Interpretation of this Part
Interpretation of this Part 712 1 In this Part— “ employee ” means a person who holds or has held employment with another person; “ employer ” means— in relation to an employee, a person with whom…
Section 713 — Donations to charity: payroll deduction scheme
Donations to charity: payroll deduction scheme 713 1 This section applies if— a an individual is entitled to receive payments of, or on account of, PAYE income in respect of which PAYE regulations…