General collection rules - Intermediaries - Obligations and treatment of PAYE intermediaries
RP 5: Subsidy claims
You could also call this:
“Rules for PAYE intermediary subsidy claims no longer apply”
This section of the law, called ‘Subsidy claims’, used to be part of the rules about PAYE intermediaries. PAYE intermediaries are people or companies that help employers manage their tax responsibilities. However, this section no longer exists in the law. It was removed on 1 April 2020. This means that the rules about subsidy claims for PAYE intermediaries have changed, and you would need to look at other parts of the law to find out what the current rules are.
RP 6: Operation of PAYE intermediaries’ trust accounts, or
“How PAYE intermediaries manage trust accounts for employee pay and tax”
Part R
General collection rules
Intermediaries:
Obligations and treatment of PAYE intermediaries
RP 5Subsidy claims (Repealed)
Notes
Section RP 5: repealed, on , by section 238 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
