The Income Tax (Pay As You Earn) Regulations 2003

CHAPTER 4 INCOME SUPPORT

Interpretation of Chapter 4

181.  In this Chapter—

“award” means an award of income support;

“claim” means a claim for income support;

“claimant” means a person who has made a claim;

“Department” means the Department for Work and Pensions or, in Northern Ireland, the Department for Social Development;

“income support” means benefit payable under—

(a)

section 124 of the Social Security Contributions and Benefits Act 1992(1), or

(b)

in Northern Ireland, section 123 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2);

“taxable income support” means any amount of income support which is chargeable to income tax under Chapter 2 of Part 10 of ITEPA (tax on social security income).

Recording the amount of taxable income support

182.  Whenever the Department makes a payment of taxable income support it must—

(a) record the amount, and

(b) pay the full sum without any deduction or repayment of income tax.

Information to be supplied when an award of taxable income support ceases

183.—(1) This regulation applies when an award of taxable income support ceases.

(2) The Department must give notice to the Inland Revenue and, except where the claimant has died, the claimant of—

(a) the total income support, and

(b) the taxable income support,

paid in respect of the award showing the amounts appropriate to each tax year.

(3) If the Department has been notified of the name and address of a deceased claimant’s personal representative within 30 days of the claimant’s death, the Department must send the notice to the personal representative.

Adjustments of taxable income support

184.—(1) Paragraph (2) applies if, after the issue of a notice under regulation 183(2)—

(a) further taxable income support is paid to the claimant, or

(b) taxable income support overpaid is recovered from the claimant.

(2) The Department must—

(a) notify the claimant of the revised figure of total income support and the taxable income support included in that revised figure, and

(b) notify the Inland Revenue of any adjustment to the figure of taxable income support,

showing the amounts appropriate to each tax year.

(1)

1992 c. 4; section 124 was amended by paragraph 30 of Schedule 2 and Schedule 3 to the Jobseekers Act 1995 (c. 18).

(2)

1992 c. 7; section 123 was amended by paragraph 13 of Schedule 2 to the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15)).