RD 3 PAYE income payments
Meaning generally

(1)

The PAYE rules apply to a PAYE income payment which—

(a)

means—

(i)

a payment of salary or wages, see section RD 5; or

(ii)

extra pay, see section RD 7; or

(iii)

a schedular payment, see section RD 8:

(b)

does not include—

(i)

an amount attributed under section GB 29 (Attribution rule: calculation):

(ii)

an amount paid to a shareholder-employee in the circumstances set out in section RD 3B or RD 3C:

(iii)

an amount paid or benefit provided, by a person (the claimant), who receives a personal service rehabilitation payment from which an amount of tax has been withheld at a rate specified in section RD 10B.

When subsections (3) and (4) apply: close companies and some others[Repealed]

(2)

[Repealed]

Income in current tax year[Repealed]

(3)

[Repealed]

Income in later tax years[Repealed]

(4)

[Repealed]

If questions arise

(5)

If a question arises whether the PAYE rules apply to all or part of a PAYE income payment, other than an amount referred to in section RD 3B or RD 3C, the Commissioner must determine the matter.

Defined in this Act: amount, annual gross income, Commissioner, employee, extra pay, income, income year, pay, pay period, PAYE income payment, PAYE rules, salary or wages, schedular payment, shareholder-employee, tax year

Compare: 2004 No 35 ss NC 1(2), OB 2

Section RD 3(1)(b)(ii): amended, on 30 March 2017, by section 260(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section RD 3(1)(b)(iii): replaced, on 1 April 2017, by section 86 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section RD 3(2) heading: amended (with effect on 1 April 2008), on 30 March 2017, by section 259(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section RD 3(2) heading: repealed, on 30 March 2017, pursuant to section 260(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section RD 3(2): amended (with effect on 1 April 2008), on 30 March 2017, by section 259(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section RD 3(2): repealed, on 30 March 2017, by section 260(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section RD 3(3) heading: repealed, on 30 March 2017, pursuant to section 260(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section RD 3(3): amended (with effect on 1 April 2008), on 30 March 2017, by section 259(3) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section RD 3(3): repealed, on 30 March 2017, by section 260(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section RD 3(4) heading: repealed, on 30 March 2017, pursuant to section 260(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section RD 3(4): amended (with effect on 1 April 2008), on 30 March 2017, by section 259(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section RD 3(4): repealed, on 30 March 2017, by section 260(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section RD 3(5) heading: replaced, on 30 March 2017, by section 260(3) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section RD 3(5): replaced, on 30 March 2017, by section 260(3) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section RD 3 list of defined terms close company: repealed (with effect on 1 April 2008), on 30 March 2017, by section 259(5) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).