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RD 21: When amounts of tax not withheld or payment insufficient
or “What to do if your employer doesn't deduct enough tax from your pay”
You could also call this:

“Telling the tax department about money you earn from work”

When you or someone acting for you takes money from a payment for your work, you need to tell the tax department about it. You do this by giving them information about your job income. You must do this by certain dates that the law sets out.

You also need to give this information even if the tax department has told you that you don’t need to pay any tax on your income right now.

If you get a benefit from your job that involves shares in the company, you or someone acting for you must also tell the tax department about this. There are special rules about how to do this.

You don’t need to tell the tax department about job-related share benefits if you used to work for the company but don’t anymore, and the company hasn’t chosen to take tax from the benefit. You also don’t need to tell them if the share scheme is exempt from tax.

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Next up: RD 23: Bonds given by employers of certain non-resident employees

or “Removed rule about employer bonds for some non-resident workers”
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Part R General collection rules
Employment-related taxes: Paying amounts of tax

RD 22Providing employment income information to Commissioner

  1. An employer or PAYE intermediary who withholds an amount of tax for a PAYE income payment must provide the relevant employment income information to the Commissioner under sections 23E to 23H and 23J of the Tax Administration Act 1994 by the dates set out in those provisions.

  2. Subsection (1) also applies to require an employer or PAYE intermediary to deliver employment income information in relation to an employee who has—

  3. a tailored tax code of zero provided by the Commissioner under section 24D of the Tax Administration Act 1994:
    1. a special tax rate of zero provided by the Commissioner under section 24G of that Act.

      1. For a benefit that an employee or former employee of an employer receives under an employee share scheme, the employer or PAYE intermediary must provide the relevant employment income information to the Commissioner under sections 23E to 23H of that Act as modified by section 23K of that Act.

      2. Subsection (3) does not apply—

      3. when the employee share scheme beneficiary is a former employee for whom the employer has not chosen under section RD 7B to withhold an amount of tax:
        1. to a benefit under an exempt ESS.

          Notes
          • Section RD 22: replaced, on , by section 208 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
          • Section RD 22(1): amended, on , by section 257(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
          • Section RD 22(2) heading: amended, on , by section 257(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
          • Section RD 22(2)(a): amended, on , by section 257(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).