Legislation
The legislation under which the Income Tax Instalment Payments (ITIP) system operates, and which defines employer obligations, is covered within the following Acts passed by Tynwald:
- Income Tax (Instalment Payments) Act 1974
- Income Tax (Amendment) Act 1986
- Income Tax Act 2011
- Income Tax (Amendment Act) 2014
In addition, the following regulations and orders have been passed to supplement the above Acts of Tynwald:
- Income Tax (Modified ITIP) Regulations 1987 [Government Circular No 92/87]
- Income Tax (Modified ITIP) (Amendment) Regulations 2010 [Statutory Document No 114/10]
The legislation relating to National Insurance (NI) deductions is:
- Social Security Administration Act 1992
- Social Security Contributions and Benefits Act 1992
- Social Security Act 1998
In addition, the following regulations supplement the above Acts:
- Social Security (Categorisation of Earners) Regulations 1978
- Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001
- Social Security (Contributions) Regulations 2001
