The Income Tax (Pay As You Earn) Regulations 2003 No. 2682

PART 8 U.K. SOCIAL SECURITY BENEFITS

CHAPTER 3 U.K. INCAPACITY BENEFIT

Delivery of Form P45 to Department U.K.

178.—(1) This regulation applies if a single-income claimant—

(a) has Parts 2 and 3 of Form P45, and

(b) has not made, and does not intend to make, a claim for repayment of tax.

(2) The claimant must deliver Parts 2 and 3 of Form P45 when making a claim, and the Department must immediately send them to the Inland Revenue office.